Page 5 - Document

– the content of the system of customs regulation of foreign trade through the
classification of its elements is disclosed and justified;
– in order to increase the efficiency of international trade, the need for the
development of instruments of customs regulation of foreign trade – a risk management
system and an authorized economic operator is justified;
– an assessment of the impact of customs regulation of foreign trade on the
economic development of Kazakhstan was carried out based on the analysis of the
introduced indicator «index of imported equipment and machinery» to the volume of
industrial production in the manufacturing industry;
– the significant influence of the factor of customs regulation of foreign trade on
the change in the foreign trade turnover of Kazakhstan has been proved and the
methodology for assessing this influence has been improved based on the construction
of a set of gravitational models of international trade with an adaptive component;
– a methodology has been developed aimed at improving the risk management
system and the effectiveness of determining the customs value of goods and allowing
determining the optimal value of the customs value of goods based on methods of
mathematical statistics (building a confidence interval);
– the author's concept of «financial stability of the enterprise» has been formed in
the context of customs regulation of foreign trade;
– a new approach has been developed to determine the financial stability of legal
entities applying for inclusion in the register of authorized economic operators, based
on the testing of popular scoring models and the current procedure for determining the
financial stability of an enterprise approved by the Eurasian Economic Commission,
using the example of financial data of existing Kazakhstani enterprises;
– in order to categorize persons performing customs operations, in order to

increase the effectiveness of the risk management system in customs control, the use of
the k-means clustering methodology, as well as discriminant analysis, is proposed;
– recommendations have been developed on the formation of strategic directions
for the development of customs regulation of foreign trade in the context of sustainable
development of Kazakhstan based on the methodology of a balanced scorecard.
Scientific provisions of the study submitted for defense:
1. Customs regulation of foreign trade is a system consisting of management
elements, the functioning of which is regulated at the supranational and national levels,
aimed at establishing and ensuring the order and conditions for the movement of goods
across the customs border of the EAEU and implemented by customs authorities in the
course of carrying out their tasks and functions in order to promote a safe and
continuous supply chain of goods. The elements of such a system are the object, subject,
methods, functions, tools and means of customs regulation of foreign trade.
2. The risk management system and the authorized economic operator are end-to-
end in the management system of customs processes, the development of which
contributes to the simplification of trade procedures while improving the quality of
customs control. The instruments under consideration serve as the basis for the