Legislative Chamber of Oliy Majlis of Uzbekistan passed the law on 21 June 2012 and Senate approved it on 30 August. The law came into force on 11 September 2012.

The law introduced changes to article 324 of Tax Code of Uzbekistan. In line with changes, citizens, who purchase new cars, produced in Russia and Ukraine, at specialized trade networks, will not pay dues to the Republican Road Fund.

The change is also extended to citizens, who received cars or cycle-car on gift agreement or as heritage from relatives. The dues for purchase and/or import of automobile into territory of Uzbekistan is paid at registration of cars at Interior Ministry’s bodies in cases of buying car, or receiving as gift or free-of-charge, as well as other agreements in line with the legislation. The dues are calculated based on power of the automobile – in percent from minimal size of salary per horse power based on exploitation term. The rates set at 10% for cars with exploitation term up to three years, 7% - from 3 to 7 years and 5% – over 7 years. The size of dues should be at least 20% from the price of transport, designed for transporting up to 40 passengers or cargo transportation vehicle with the capacity of up to 20 tonnes and 6% from the price of other cars.