In February 2020, amendments to the laws “On nature protection” and “On waste” came into force, which regulate general issues related to the recycling fee.
According to the document, the recycling fee is levied on:
- individuals and legal entities when importing (releasing for free circulation) vehicles into the territory of Uzbekistan;
- legal entities specialized in the production (assembly, manufacture) of cars, self-propelled vehicles and trailers for them (hereinafter referred to as vehicles), sold on the territory of Uzbekistan.
Approved rates are effective from August 1, 2020. They vary depending on the type, category and technical characteristics of the vehicle in the range from 30 to 1,500 BCAs.
The tax will not be levied on the followings:
- vehicles of diplomatic missions or consular offices, international organizations enjoying privileges and immunity in accordance with generally recognized principles and norms of international law, as well as their employees with diplomatic status, their family members, if they do not have citizenship of Uzbekistan;
- vehicles of categories L and M1, from the date of production of which 30 or more years have passed, categories M2, M3 and N, not intended for commercial transportation of passengers and goods, from the date of production of which 50 or more years have passed with the original engine, body and frame intact (if any) or their restoration to their original state;
- vehicles imported into the territory of Uzbekistan and registered under the “temporary import” customs regime.
The Ministry of Economic Development, together with the Ministry of Finance and the State Committee for Ecology, should, having studied the best foreign experience, regulate the process of utilization of vehicles and their components. In particular, from 2021 it is necessary to introduce a mechanism to stimulate individuals and legal entities to voluntarily dispose of worn-out vehicles.