Customs and Tariff Mechanisms for Regulating Imports of Potentially Harmful Food Products and Goods of Unverified Origin

This article analyses two approaches to regulating food-product imports: the application of excise taxation to products that may adversely affect public health and the introduction of differentiated customs duties on goods of unverified origin. The economic rationale for applying excise taxation to products associated with public-health risks is examined through the framework of Pigouvian taxation, with particular attention to its role in moderating consumption and contributing to budget revenues. The article also examines the replacement of the previous approach to customs duties in cases involving certificates of origin with a differentiated additional-duty mechanism and considers this development in the context of international trade principles. The analysis is conducted with reference to Article 289 of the Tax Code of the Republic of Uzbekistan, the relevant provisions of the Customs Code, and Law No. O'RQ-10971. The findings indicate that the coordinated application of tariff and tax instruments in regulating food imports can contribute to protecting public health, supporting domestic production, and strengthening state budget revenues.