this article examines how the accuracy of customs tariff classification affects foreign trade performance, using Uzbekistan as the main institutional case and drawing conceptually on the uploaded diploma manuscript devoted to the same problem. It argues that classification accuracy influences trade efficiency through four interrelated channels: the calculation of duties and taxes, the application of non-tariff measures, the duration of customs clearance, and the predictability of contractual and logistics decisions. The study concludes that digital customs, advance rulings, structured product descriptions, and better integration of explanatory notes and laboratory expertise can transform tariff classification from a compliance bottleneck into a driver of trade facilitation and competitiveness.
Karimkulov et al. (Thu,) studied this question.