Customs-Tariff Mechanisms for Regulating the Import of Harmful Food Products and Goods of Uncertain Origin

The article analyzes two directions of regulating food product imports — the application of excise tax on products harmful to public health and the introduction of differentiated customs duties on goods of undetermined origin. The economic foundations of applying excise tax to products harmful to public health are explained based on Pigou's tax theory, and its importance in limiting consumption and increasing budget revenues is shown. Additionally, the abolition of the practice of applying double duties related to certificates of origin and the introduction of a differentiated additional duty mechanism in its place are assessed from the perspective of harmonization with international trade rules. The analyses were conducted within the framework of Article 289 of the Tax Code of the Republic of Uzbekistan, relevant norms of the Customs Code, and Law No. ORQ-1097. The results show that the harmonious application of tariff and tax instruments in regulating food imports serves to protect public health, support local production, and strengthen state budget revenues.