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same time, the customs value in these works is considered from a theoretical point of
view with coverage of the main problems associated with its definition.
There are only a few works that consider the use of econometric and mathematical
tools as the basis for customs control of the declared customs value (Yeon Soo Choi,
Phan Thi Thu Hien & Nguyen Viet Hung, Prabowo, M.R.T., Nuryanah, S., & Islam,
S.M.). Thus, given the importance of such a tool customs regulation of foreign trade,
this area can be considered promising for further research.
Other current trends in the development of customs regulation of foreign trade,
such as an authorized economic operator, a risk management system, are also reflected
in the works of foreign, Russian and Kazakh authors. However, such works are mainly
introductory, descriptive in nature with a legal bias, do not consider organizational
issues of the implementation of measures of customs regulation of foreign trade, and
also do not contain optimization of current processes aimed at their improvement.
A deeper study of the issues of improving customs regulation of foreign trade and
the application of the results of such research in the activities of the state revenue bodies
of the Republic of Kazakhstan requires an emphasis on the application of applied,
including economic and mathematical, econometric research methods that ensure the
implementation of the principles of evidence-based policy. At the same time, «modern
researchers do not disclose the improvement of customs regulation as a process, do not
touch on conceptual and methodological approaches to the modernization of customs
regulation». Thus, the existing research potential of works covering issues of customs
regulation is far from being exhausted which led to the choice of the topic of the study,
its goals and the formulation of tasks to achieve it.
The purpose of the study is to develop theoretical, methodological and practical
recommendations for improving the customs regulation of foreign trade of the Republic

of Kazakhstan in the conditions of Eurasian integration, based on the principles of
evidence-based policy.
The scientific objectives of the study include:
– to investigate the theoretical and methodological foundations of customs
regulation of foreign trade in the context of evidence-based policy, including to
determine the features of customs regulation of foreign trade of Kazakhstan in the
conditions of Eurasian integration;
– to assess the impact of customs regulation on the development of the economy
and foreign trade of the Republic of Kazakhstan;
– to analyze the instruments of customs regulation of foreign trade of the Republic
of Kazakhstan;
– identify the main approaches to improving the system of customs regulation of
foreign trade and develop recommendations for their implementation;
– to develop recommendations on the formation of strategic directions for
improving customs regulation in the context of sustainable development of Kazakhstan.
The object of the study is the customs regulation of foreign trade of the Republic
of Kazakhstan.