According to the amended Tax Code:

For the period from January 1, 2024 to January 1, 2027, the import of precious stones used for the production of jewelry into the territory of Uzbekistan is exempt from value-added tax.

For the period up to January 1, 2026, the profit from the provision of services in this area received by rest homes and recreation areas organized on the basis of children's health camps in the system of trade unions during the off-season of children's recreation is exempt from income tax.

According to the amended Law "On Tourism":

Holiday homes and recreation areas organized on the basis of children's health camps in the system of trade unions during the off-season children's recreation are exempt from mandatory certification as accommodation facilities.

The law comes into force on the day of its official publication, according to the Ministry of Justice.