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At the same time, in December 2020, the Supreme Eurasian Economic Council of
the Eurasian Economic Commission of the EAEU decided to approve Strategic
Directions for the development of the Eurasian economic integration until 2025, as well
as an action plan for their implementation. One of the directions of such development
is the improvement of customs regulation which is conditioned by the need to expand
the possibilities of international trade in goods.
Returning to the question of the role of Kazakhstan as an active participant in
international commodity exchange, it should be noted that ratings of international
organizations in various fields play a certain role in assessing this position. In the field
of regulation of foreign trade in goods, the main one is the IMD World Competitiveness
Ranking. According to the results of 2022, Kazakhstan occupies the 43rd position in
the overall ranking (out of 63 countries), while in terms of international trade – 61- st
place.
Thus, the urgency of improving the customs regulation of foreign trade of the
Republic of Kazakhstan is conditioned by the urgent need to improve the efficiency of
customs control, public services provided by state revenue bodies, reduce costs for
participants in foreign economic activity which in general will lead not only to an
increase in foreign trade volumes, but also to increase the competitiveness of the
Kazakh economy. At the same time, in order to effectively make managerial decisions
in the field of customs regulation of foreign trade, it is necessary to rely on calculated
data, assess their reliability, and build evaluation models which allows implementing
the principles of evidence-based policy.
Scientific development of the research problem. Foreign trade issues have long
been the subject of research, starting with the works of Adam Smith and David
Riccardo. Among the modern works, one can single out Joseph E. Stiglitz and Andrew

Charlton, Kirienko A.P., Postel-Vinay K., Balashova M.A., Tsvigun I.V., Gladkova
I.S., as well as Kazakh researchers B. Mukhamediev, G. Ilyasheva and Zh.
Temerbulatova. The works of these authors contain various aspects of foreign trade,
including the impact of the latter on the development of the economies of countries, as
well as problematic issues and trends in the development of international commodity
exchange in the context of integration processes.
Directly customs regulation of foreign trade is also considered in various kinds of
works. Thus, Gabrichidze B.N., Kazantsev S.M., Khalipov S.V., Molchanova O.V.,
Shak M.P., Makrusev V.V., Yezhov A.V., Kozhenkov Yu.A., Gupanova Yu.E.,
Molokovich A.D. and Shabek K.N. investigate customs regulation from the standpoint
of legal and economic relations which allows us to understand its nature and essence.
The above works of Kazakh and Russian scientists are the theoretical basis, as well as
the general scientific basis for the analysis of the studied object.
The key aspects of customs regulation of foreign trade, its main directions can also
be traced in published works. Thus, the issues of customs control of customs value were
investigated by Perelygina N.G., Voronova V.A., Zykova A.A., Verigo S.A. At the