This article examines the legal nature and social significance of the crime of evading customs payments, as well as the criteria for distinguishing it from related administrative offenses and crimes. The criminal legislation of the Republic of Uzbekistan and selected foreign countries concerning liability for evading customs payments is analyzed from a comparative legal perspective. The study examines foreign approaches to treating evasion of customs payments as a separate criminal offense from tax and fee evasion, differentiating criminal liability according to the amount of unpaid payments, and establishing legal consequences for compensation of the damage caused. Based on the findings of the study, proposals are developed to improve Article 184 of the Criminal Code of the Republic of Uzbekistan, including the explicit inclusion of customs duties within the scope of the provision and the determination of the quantitative thresholds for criminal liability through specific basic calculation unit (BCU) amounts.

customs, customs payments, customs duties, evasion of customs payments, evasion of taxes and fees, crime, criminal liability, comparative legal analysis, administrative prejudice, significant amount, large amount, especially large amount, compensation for damage.

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