Recycling fee. Recycling fee for cars in Russia

Important!

The Government of the Russian Federation has approved new recycling tax rates for cars for 2018 and 2019. Previously, the Ministry of Industry and Trade stated that the average increase in the fee for all types of vehicles will be about 15%, but the rates have not changed, but the coefficients have increased significantly. The resolution was published on March 21, 2018 on the official website of the Government.

New recycling rates for cars and trucks came into force on April 1, 2018:

• New cars with an engine capacity of up to 1 liter - 33,000 rubles (+16.2%). The old coefficient is 1.42, the new one is 1.65. For cars older than three years, the coefficient increased from 5.3 to 6.15.
• New cars with an engine capacity from 1 to 2 liters - 84,000 rubles (+90%). These include Lada Vesta, Skoda Rapid, Kia Rio. The old coefficient is 2.21, the new one is 4.2. For used cars, the coefficient increased from 8.26 to 15.69.
• New cars with an engine capacity of 2 to 3 liters - 126,000 rubles (+49.3%). These are Kia Sorento, Ford Kuga, etc.
• New cars with an engine capacity of 3 liters or more remain the same.
• Electric vehicles - an increase of 14.8%.

What is a recycling fee for cars and what is its essence?

Purchasing a car on the Russian market or abroad is associated with certain costs. One of the types of additional payments introduced since 2012 is a recycling fee. Motorists have many questions in connection with this innovation. This includes an increase in the recycling fee, its size, a calculation calculator, benefits, etc. Let's deal with all this in order.

The recycling fee is a one-time payment collected in favor of the state. Payment of the recycling fee is the responsibility of the manufacturer or importer. The buyer of the vehicle is responsible only if the contribution was not made before the conclusion of the purchase and sale agreement.

For the first time, the question of what a recycling fee means and why it is needed was raised in 2012. The President of the Russian Federation made changes to Chapter 5 of Federal Law No. 89. It was supplemented by Article 24.1. It indicated the persons obligated to pay the fee, goals and objectives, implementation deadlines, vehicle categories, etc. And on January 1 of this year, Decree of the Government of the Russian Federation No. 401 came into force, which indicated a change in the recycling fee for cars in 2018. About We’ll talk about that below.

The latest news about the introduction of a new recycling fee was actively discussed within the country and abroad. Importers were worried about increasing prices for buyers due to an increase in the base rate and collection coefficient. The news about increasing the recycling fee for cars in Russia from January 1, 2018 became available to citizens at the end of 2017. The fee increased by 13-15%.

When and to whom should you pay?

Payment of the recycling fee is the responsibility of the manufacturer or one of the owners of the vehicle. According to the law, a legal entity or individual pays a recycling fee in the following situations:

1. When importing a car from abroad.
2. During the production of vehicles on the territory of the Russian Federation.
3. When purchasing a vehicle from an owner who has not previously paid the fee.

Who is exempt from paying

Car owners are exempt from payment in the following cases:

• Vehicles over 30 years old. The car should not be a source of income or used as a commercial vehicle. It must have original spare parts installed - engine, frame, body.
• The car is the property of immigrants participating in the program of voluntary return to their homeland from abroad.
• The car is used as a means of transportation for a diplomatic representative, his family, and diplomatic mission staff.
• The PTS contains a stamp indicating a recycling fee, which means that the manufacturer or previous owner paid the fee before selling the car.

What categories of transport does it apply to?

The 2012 law included a list of vehicle categories for payment of the recycling fee, namely:

• passenger cars, all-terrain vehicles;
• electric cars;
• buses;
• freight.

There is no recycling fee for semi-trailers.

Full list of recycling fee rates 2019 in rubles

	Amount of recycling fee in Russian rubles
	Up to 3 years from the date of issue	Older than 3 years from the date of issue
Recycling fee for a passenger car (category B, including for an electric car):
with engine displacement:
no more than 1000 cubic meters centimeters
over 1000 cubic meters centimeters, but not more than 2000 cubic meters. centimeters
over 2000 cubic meters centimeters, but not more than 3000 cubic meters. centimeters
over 3000 cubic meters centimeters, but not more than 3500 cubic meters. centimeters
over 3500 cubic meters centimeters
imported by individuals for personal use, regardless of engine size
Recycling fee for a truck (categories B, C, including truck tractor, refrigerator, van, dump truck)
with a total weight of no more than 2.5 tons
with a total weight of over 2.5 tons, but not more than 3.5 tons
total weight over 3.5 tons, but not more than 5 tons
with a total weight of over 5 tons, but not more than 8 tons
with a total weight of over 8 tons, but not more than 12 tons
with a total weight of over 12 tons, but not more than 20 tons
with a total weight of over 20 tons, but not more than 50 tons
Recycling fee for special vehicles (on the chassis of a category “C” truck)
special vehicles other than concrete mixer trucks (chassis-based concrete mixers)
concrete mixer trucks (chassis-based concrete mixers)
Recycling fee for buses (category D)
with an engine capacity of no more than 2500 cc. centimeters
with electric motors, with the exception of vehicles with a hybrid powertrain
with engine capacity over 2500 cc. centimeters, but not more than 5000 cubic meters. centimeters
with engine capacity over 5000 cc. centimeters, but not more than 10,000 cubic meters. centimeters
with engine capacity over 10,000 cc. centimeters
Recycling fee for dump trucks intended for use in off-road conditions (quarry dump trucks)
with a gross weight of over 50 tons, but not more than 80 tons
with a gross weight of over 80 tons, but not more than 350 tons
total weight over 350 tons
Recycling fee on wheeled vehicle chassis
chassis of trucks with a gross weight of not more than 3.5 tons
chassis of trucks with a gross weight of over 3.5 tons, but not more than 5 tons
chassis of trucks with a gross weight of over 5 tons, but not more than 8 tons
chassis of trucks with a gross weight of over 8 tons, but not more than 12 tons
chassis of trucks with a gross weight of over 12 tons, but not more than 20 tons
chassis of trucks with a gross weight of over 20 tons, but not more than 50 tons
chassis of buses with a gross weight of not more than 5 tons
chassis of buses with a gross weight of over 5 tons
Recycling fee for motor graders
weighing no more than 10 tons
weighing over 10 tons, but not more than 14 tons
weighing over 14, but not more than 17 tons
weighing over 17 tons
Recycling fee for bulldozers
weighing no more than 10 tons
weighing over 10 tons, but not more than 24 tons
weighing over 24 tons, but not more than 35 tons
weighing over 50 tons
Recycling fee for excavators
medium (weighing no less than 17 tons and no more than 32 tons with a power plant power of no less than 170 hp and no more than 250 hp)
heavy (weighing more than 32 tons with a power plant power of more than 250 hp)
Recycling fee for wheeled material handlers (including backhoe loaders)
lightweight (weighing less than 15 tons with a power plant power of less than 100 hp)
medium (weighing no less than 15 tons and no more than 16.5 tons with a power plant power of no less than 100 hp and no more than 150 hp)
medium (weighing no less than 16.5 tons and no more than 22 tons with a power plant power of no less than 100 hp and no more than 150 hp)
heavy (weighing more than 22 tons with a power plant power of more than 150 hp)
Recycling fee for road rollers
light (weighing less than 4 tons)
medium (weighing no less than 4 tons and no more than 10 tons)
heavy (weighing more than 10 tons)
Recycling fee for forklifts
weighing no more than 4 tons
weighing over 4 tons, but not more than 8 tons
weighing over 8 tons, but not more than 13.5 tons
weighing over 13.5 tons, but not more than 16.5 tons
weighing over 16.5 tons, but not more than 22 tons
weighing over 22 tons, but not more than 34 tons
weighing over 34 tons
Recycling fee for self-propelled cranes, with the exception of cranes based on the chassis of wheeled vehicles
lightweight (weighing less than 17 tons with a power plant power of less than 170 hp)
medium (weighing no less than 17 tons and no more than 32 tons with a power plant power of no less than 200 hp and no more than 250 hp)
heavy (weighing more than 32 tons with a power plant power of more than 250 hp)
Recycling fee for pipe-laying cranes
weighing no more than 25 tons
weighing over 25 tons, but not more than 35 tons
weighing over 35 tons, but not more than 50 tons
weighing over 50 tons
Recycling fee for trailers
weighing more than 10 tons
Recycling fee for road maintenance vehicles (other self-propelled road and municipal vehicles), with the exception of road maintenance vehicles built on the chassis of wheeled vehicles
lightweight (weighing less than 5 tons with a power plant power of less than 100 hp)
medium (weighing no less than 5 tons and no more than 15 tons with a power plant power of no less than 100 hp and no more than 220 hp)
heavy (weighing more than 15 tons with a power plant power of more than 220 hp)
Recycling fee for forestry machines
medium (weighing no less than 1 2 tons and no more than 17 tons
Recycling fee for forwarder vehicles
lightweight (weighing less than 12 tons)
medium (weighing no less than 12 tons and no more than 17 tons)
heavy (weighing more than 17 tons)
Recycling fee for front-end timber loaders and skidders (skidders) for forestry
Light (weighing less than 12 tons)
Medium (weighing no less than 12 tons and no more than 17 tons)
Heavy (weighing more than 17 tons)
Recycling fee for all-terrain vehicles, ATVs, snow and swamp-going vehicles
With an engine capacity of at least 300 and not more than 1500 cc. centimeters
Recycling fee for snowmobiles
With an engine capacity of no more than 299 cc. centimeters
With an engine capacity of at least 300 cc. centimeters and no more than 1500 cubic meters. centimeters
Recycling fee for agricultural wheeled tractors
The power of the power plant is no more than 30 hp.
The power of the power plant is more than 30 hp. and no more than 60 hp.
The power of the power plant is more than 60 hp. and no more than 90 hp.
The power of the power plant is more than 90 hp. and no more than 130 hp.
The power of the power plant is more than 130 hp. and no more than 180 hp.
The power of the power plant is more than 180 hp. and no more than 220 hp.
The power of the power plant is more than 220 hp. and no more than 280 hp.
The power of the power plant is more than 280 hp. and no more than 340 hp.
The power of the power plant is more than 340 hp. and no more than 380 hp.
The power of the power plant is more than 380
Recycling fee for agricultural crawler tractors
The power of the power plant is no more than 100 hp.
The power of the power plant is more than 100 hp. and no more than 200 hp.
The power of the power plant is more than 200 hp.
Recycling fee for grain harvesters
The power of the power plant is no more than 160 hp.
The power of the power plant is more than 160 hp. and no more than 220 hp.
The power of the power plant is more than 220 hp. and no more than 255 hp.
The power of the power plant is more than 255 hp. With. and no more than 325 l. With.
The power of the power plant is more than 325 hp. With. and no more than 400 l. With.
The power of the power plant is more than 400 hp. With.
Recycling fee for forage harvesters
The power of the power plant is no more than 295 hp. With.
The power of the power plant is more than 295 hp. With. and no more than 401 l. With.
The power of the power plant is more than 401 hp. With.
Recycling fee for self-propelled agricultural machines
Self-propelled plant protection sprayers with a power plant power of no more than 100 hp. With.
Self-propelled plant protection sprayers with a power plant power of more than 100 hp. and no more than 300 l. With.
Self-propelled plant protection sprayers with a power plant power of more than 300 hp. With.
Self-propelled mowers

How is it calculated and example of calculation

The recycling fee is calculated using the formula: BS * K. You can find out how much the final amount is in your case yourself.

BS - base rate, K - calculation coefficient, are established by law.

For example, BS for passenger cars = 20 thousand rubles; for trucks, buses and passenger commercial vehicles - 150 thousand rubles. The coefficient depends on the age of the car, weight, purpose: for a passenger car over 3 years old - 0.26; younger - 0.17. For legal entities, increased coefficients are used - 1.42 and 5.3, respectively.

20,000*0.17 = 3,400 rubles.

For a legal entity:

150,000*1.42 = 213,000 rubles.

Using this formula, it is convenient to account for payments from a large number of vehicles. It is better for individuals to use, where you need to enter the car parameters and then receive the final amount.

Recycling fee rates in 2018 for individuals remained at the same level, for legal entities they increased by 15%.

Procedure and terms of payment of the recycling fee

According to the law, there are no deadlines for paying the fee for individuals. The car owner registers the car only upon registration; until this moment the vehicle cannot be used.

There is no VAT charged on the disposal fee. It is entered into the declaration as part of the amount spent on the purchase of a vehicle or as an asset for resale, and is taken into account as part of the inventory.

Required documents

To pay, you need the vehicle owner's passport and a completed receipt with the details of the recipient of the fee. You can find out the BCC on the website of the Federal Tax Service of Russia. The payment receipt is presented to the traffic police when registering the car.

Where can I pay?

You can pay the recycling fee in Russia at any bank branch in cash or by bank transfer. You must have your passport and completed receipt with you. You will see an example of it below:

Where is the payment stamp placed?

When the recycling fee is paid, the owner is obliged to ensure that a special mark is placed on the vehicle title. To do this, you need to provide a receipt of payment to the traffic police before registering the vehicle.

What are the consequences of non-payment?

The law of the Russian Federation does not provide for fines for non-payment of the recycling fee. But car owners of such cars will not be able to register them, and driving an unregistered car is punishable by a fine of 5,000 rubles and deprivation of rights for several months.

Unpaid dues are collected from car importers through the courts after non-payment is discovered and a warning letter is sent to file a claim.

Refund of recycling fee

From time to time I am told about cases where the recycling fee was excessively charged by mistake. How is this possible? Yes, it’s simple: the previous owner of the car or the manufacturing company had already paid for the insurance policy, but for some reason the Federal Tax Service or the Federal Customs Service did not “see” it. In such a situation, it is enough to contact the organization that accepted the collection:

• Federal Tax Service - if the car was manufactured in Russia;
• FCS - if the car was imported into the country from abroad.

If you overpaid, download and submit in relation to a wheeled vehicle and (or) chassis. You can also ask for the form from tax or customs officials.

Please attach copies of the following to your application:

• Owner's passport (main pages).
• PTS (copy + original).
• Receipts for payment of the recycling fee, payment order or order.
• Confirmation of the erroneous collection of the fee.

The Federal Tax Service or Federal Customs Service is given 30 calendar days to make a decision on the return of the recycling fee. Remember that refusal is also possible: for example, if the documents are filled out incorrectly.

You can request a refund of an erroneously collected recycling fee within 3 years from the date of payment. The amount is not subject to indexation, commission payments are not refunded. Refund method: transfer to the applicant’s bank account.

Cancellation of recycling fee

The question of whether the recycling fee will be canceled in 2019 or its size will only increase remains open. I’ll tell you straight - there are no prospects for cancellation.

Video about recycling collection for cars in Russia

The recycling fee is a new type of fee for Russia, the collection procedure for which raises many questions: who pays and in what situations, how to determine its size? We will answer these and many other questions in this article.

What is a recycling fee?

Law on Waste No. 89-FZ of June 24, 1998 Since it came into force in 2012, it has introduced the obligation for Russian citizens to pay a recycling fee.

According to this law, the recycling fee is a one-time payment levied in favor of the state. The purpose of its collection is to ensure the environmental safety of the environment, as well as to protect people's health from the negative impact of transport during its operation. This payment is collected from the buyer who purchases the vehicle.

It is assumed that the funds received from paying the fee in the future will ensure the disposal of the car, as required by environmental standards.

Who should pay the recycling fee?

The Waste Law establishes the obligation to pay a recycling fee in the following cases:

• When a car is purchased abroad and imported into Russia;
• If a car is purchased from persons whom the law exempted from paying the recycling fee, or those who did not pay it in violation of the law.

Simply put, payment of the recycling fee for the entire period of existence of the car is carried out once. It must be paid either by the vehicle manufacturer, if the car is manufactured in Russia, or by one of its owners.

In what cases can you not pay a recycling fee?

The law provides for the possibility of not paying the recycling fee in the following cases:

1. Vehicles over 30 years of age. In this case, two conditions must be present:

• The vehicle must not be intended for commercial use;
• The vehicle must have the original engine and body installed.

1. The car belongs to diplomatic embassies, international organizations, as well as their employees or their families.
2. The car came to the territory of Russia under the program for the resettlement of compatriots from abroad as the personal property of such citizens, participants in the program.

If the car is purchased from the persons listed above, in this case the buyer will have to pay a recycling fee.

Calculation of the recycling fee amount

This fee can be calculated using the following formula:

∑US = BS × K, Where:

∑US – amount of recycling fee;

BS – base rate;

K – coefficient for calculating the amount established by the List of amounts of the recycling fee approved Decree of the Government of the Russian Federation No. 1291 of December 26, 2013.

Determination of the base rate depends on the category of car:

• Passenger cars not used for commercial purposes – 20,000 rubles;
• Buses and trucks, as well as trucks used for commercial purposes – 150,000 rubles.

The coefficient for calculating the amount is determined based on the production date and other parameters: dimensions, weight and engine displacement.

Using an example, it looks like this: a passenger car produced in Russia, which is more than three years old and weighs less than 2.5 tons, will have a coefficient of 0.88.

Disposal fee in PTS: what to look for when buying a car

In the car’s passport, in the “special notes” section, a mark is placed (red stamp in the photo above) indicating that the recycling fee has been paid. Such a mark may be absent only in the following cases:

1. The car is domestic and the passport for it was issued before September 1, 2012, or the car is imported, but was also imported into the country before the specified date. In this case, there is no need to worry, since for such cars there is no obligation to pay a recycling fee.
2. The car was purchased abroad and independently imported into the Russian Federation. In this case, payment of the recycling fee is the responsibility of the buyer who imports the car into Russia.

You need to know what to look for when buying a car! If the owner of the car has grounds for non-payment of the recycling fee, a note about this, together with an indication of such grounds, must be contained in the car’s passport.

In the passports of Russian-made cars, which were issued in the period from 09/01/2012 to 12/31/2013, there was no mark indicating that the recycling fee had been paid. In passports issued during this period, on the contrary, a mark was placed indicating that the obligation to dispose of the car had been accepted.

If you are the owner of such a car, you need to make sure that at the time the passport was issued to you, the manufacturer was in the register of organizations that accepted obligations to subsequently dispose of their products and was not excluded from it. Such information is contained on the official Internet resource of the Ministry of Industry and Trade of the Russian Federation. Please note the date the manufacturer was removed from the register.

The legislation does not provide for any sanctions for non-payment of the recycling fee. However, when purchasing a car, you should pay attention to the stamp on payment of the fee in its passport. If it is absent, without legal grounds, this means that the owner of the vehicle has somehow avoided paying the fee and the obligation to pay it will fall on you if you purchase a car. In such a situation, you have only two options:

• Refuse the upcoming deal;
• Reduce the price of the purchased car.

Paying recycling fees in Belarus

The recycling fee for cars in Belarus was introduced on March 1, 2014 by Decree of the President of the Republic.

The fee rates are identical to the Russian ones, if they are recalculated at the rate in national currency. The basic payment rules, as well as the circle of persons obliged to pay the recycling fee, are identical to the Russian ones.

Refugees, as well as those who have received permission to live permanently in the Republic of Belarus, have been added to the list of beneficiaries exempt from paying fees in Belarusian legislation, in comparison with Russian legislation. The validity period of this exemption is 18 months from the date of receipt of documents confirming refugee status.

What happens if you don't pay the recycling fee?

You cannot register a car without paying a recycling fee. Even if you have a passport, such a car will not be considered to have passed the registration procedure properly.

It will be possible to travel in such a car, as prescribed by traffic regulations, only for 20 days (that’s exactly how long transit numbers are valid for). At the end of the specified period, driving such a car will be very expensive. (Article 12.1 of the Code of Administrative Offenses of the Russian Federation provides in this case a fine of 500 to 800 rubles).

By repeatedly committing such a violation and driving an unregistered car, the driver may lose his license for 3 months.

How to return the recycling fee

Situations of repeated payment of the recycling fee, although rare, do occur (if the fee was paid by the previous owner or the manufacturing company). In this case, you need to contact the authority that accepted the payment of the fee:

• For cars imported from abroad - the customs authority;
• For cars produced in the Russian Federation - tax service;

In order to return an erroneously paid fee to customs or tax authorities, you must submit an application for the return of the recycling fee.

In addition to the application, you need to collect a small package of documents, which should include:

• Passport of the owner of the vehicle (it is necessary to make copies of its main pages in advance);
• Payment documents confirming payment of the fee (these may include receipt orders or payment orders);
• A document confirming the excess payment of the fee must be provided.

The authorized body within 30 days (meaning calendar days) must make a decision on your application regarding the return of the recycling fee, or give a reasoned refusal to return it.

Important

The period during which you can apply for a refund of overpaid amounts of disposal tax is 3 years from the moment it was paid. Funds paid as a fee are not subject to indexation and are therefore returned in the same amount in which they were paid, without the accrual of any commissions, fees or indexation.

Refunds are made only by transferring funds to the bank account specified in the application.

In this article we will look at what a recycling fee is. Let's find out who pays it. What documents are needed? Let's understand tax rates and payment deadlines.

Russians learned about the recycling fee in 2012. It was then that clause 1 of Article 24-1 of Law No. 89-FZ came into force, providing for its collection. Despite the fact that more than 5 years have passed since the introduction of this norm, payers periodically have questions regarding the procedure for its administration.

Recycling fee: concept, payment procedure, penalties

Russians learned about the recycling fee in 2012. It was then that clause 1 of Article 24-1 of Law No. 89-FZ came into force, providing for its collection. Despite the fact that more than 5 years have passed since the entry into force of this norm, payers periodically have questions regarding the procedure for its administration. Let's find out what rules for paying the recycling fee are in force this year, and whether the law provides for reasons to avoid unnecessary expenses.

Recycling fee: definition and causes

The idea of ​​imposing another mandatory payment on Russians did not arise by chance among domestic legislators: the basis was the deterioration of the environmental situation in large cities and the need to spend decent sums on waste disposal, in particular, end-of-life vehicles.

According to the norms of the above federal law, a recycling fee (US) is understood as a one-time payment levied by the state from car buyers to improve the environmental situation and minimize the negative impact of vehicle emissions. It is assumed that the funds collected in this way should be spent on environmental activities.

Please note that the tax applies not only to cars, but also to other categories of vehicles: in particular, self-propelled vehicles and trailers.

Who is considered the payer of the fee?

In the Russian Federation, all buyers of vehicles are required to pay a recycling fee, regardless of the purpose of their purchase. In other words, the payers of the fee in question are both individuals and legal entities.

Please note that today it is impossible to avoid paying the tax. A note indicating its collection is affixed to the vehicle’s title. Without it, it is impossible to register the car.

How is the recycling fee administered?

Buyers of new cars are not familiar with the problem of paying recycling fees. The obligation to make payments for such vehicles rests with vehicle manufacturers and exporters. Therefore, buyers of new cars simply need to make sure that the corresponding mark is present in the title.

Those who purchase an “iron horse” on the secondary market should be more careful. In addition to a thorough check of the technical condition of the car, you will have to pay increased attention to its documentation.

Take a closer look at the date of issue of the PTS: if the passport was issued earlier than 09/01/2012 (the date when Law No. 89-FZ came into force), you do not need to pay an additional recycling fee. If you purchase a car manufactured later than this period, the passport must contain the appropriate marks.

Who is exempt from the recycling fee?

• migrants (refugees importing their cars into the Russian Federation, as well as Russians living abroad);
• diplomats with appropriate immunity and family members;
• owners of vintage cars (vehicles over 30 years old) who have preserved or independently restored their original equipment.

In the latter case, additional compliance with 2 conditions is required. Firstly, the owner is obliged to use the car only for personal needs, and secondly, the car must have its original body and engine installed.

However, it must be taken into account that the exemption from payment applies only to current vehicle owners. Buyers purchasing cars from the categories of citizens listed above will have to fulfill their obligation to pay a recycling fee.

Who will have to pay the fee themselves?

Before buying a used car, you should carefully study the “Special Notes” column in the title. If there is no information about the payment of the fee, and the car was released later than 01.09.2012, the fee must be paid.

• foreign cars imported from abroad;
• cars that previously belonged to beneficiaries;
• cars of citizens who have not fulfilled their obligation to pay the fee in question.

In any case, the rule applies: owners of cars manufactured later than 09/01/2012 must be charged a recycling fee in any case. If a car was produced in Russia, the SS will be paid by its manufacturer, if abroad - by the owner who imports it into the country.

The nuances of paying the recycling fee in Belarus

In the Republic of Belarus, the tax in question was introduced back in 2014. From that moment on, all cars imported from abroad are subject to the tax. An exception is made for retro cars over 30 years old, not used for business purposes, and for cars manufactured in the Republic.

Both legal entities and citizens are recognized as payers of the tax system. As in the Russian Federation, diplomats with their families, employees of international organizations and refugees are exempt from payments. Since February 2016, the base rate of the US has been set in rubles. However, its size has grown noticeably:

• for organizations – 1.65 times;
• for citizens – 8.25 times.

This measure was taken in order to regulate the import of used foreign cars from the EU and bring the customs rules of the Republic of Belarus into line with the standards in force in the Russian Federation.

Where to pay the fee and who is the recipient of the fee

Who the recipient will be depends on the basis on which the fee is paid. The table describes the reasons for paying the fee:

In other words, if the tax is charged because the car was not previously subject to the tax or the tax was not paid due to the negligence of the previous owner, the recipient of the payment is the Federal Tax Service. If foreign cars imported from abroad are subject to taxation, the funds must be deposited into the account of the Federal Customs Service.

What determines the size of the fee?

The procedure for calculating the amount of the fee is prescribed in Government Decree No. 1291 dated December 26, 2013. Today, this regulatory act is used in the 2015 edition. According to the provisions of the document, the amount of the recycling fee directly depends on the following factors:

• vehicle categories - passenger car, truck, special equipment, etc.;
• his age – up to 3 years or older.

In particular, for passenger cars, the payment depends on the engine size. The larger it is, the higher the fee. A similar rule applies to agricultural machinery. The more powerful the power plant, the higher the fee.

Coefficients for calculating the fee

The table shows the coefficients for calculation:

Identification code	Type of vehicle	Coefficient
		Up to 3 years	More than 3 years
A01-A04	Motor graders	3,2-8,0	8,5- 23,7
B01-B05	Bulldozers	4,0-15,0	12,0-100,0
C01-C03	Excavators	4,0-8,0	17,0-40,5
D01-D04	Wheel loaders	2,5-4,4	76,6-160,9
E01-E03	Road rollers	0,7-2,2	3,2-9,7

Example of self-calculation of fees

Citizens planning to purchase a used car often wonder how to reliably determine the size of the vehicle. To find out how much money you will have to transfer to the budget, you should carefully study the relevant regulatory documents and correctly determine the type of vehicle.

The vehicle owner will have to calculate the payment amount independently. Let us explain with a specific example how to do this correctly. To calculate, use a simple formula:

SB = base rate of the corresponding vehicle * adjustment factor

Let’s assume that an individual purchases a used foreign car, 4 years old, with an engine power of 1.6 cubic meters. cm, curb weight - up to 2.5 tons. The recycling fee was not previously paid: there is no corresponding note in the vehicle title. US = 20 6000 rub. * 8.26 = 165,200 rub.

Consequently, when purchasing such a car, a citizen will have to transfer a tax in the amount of 165,200 rubles to the budget.

Legal entities have to pay significantly more, since the base rates for them are higher. In addition, increasing coefficients have been introduced. For example, for the purchase abroad of a used car older than 3 years with an engine capacity of more than 3.5 liters. you will have to pay a tax in the amount of 702,000 rubles.

Terms and procedure for payment of the fee

The specific deadlines within which it is necessary to transfer the sums of the SS to the budget are not defined by law. A citizen can transfer the fee in question to almost any Russian bank. There you can also get a sample payment document with all the relevant details.

Legal entities should pay the amount of the fee in question from their current account. The details of the recipient of the funds can be found either on the official website of the Federal Tax Service of Russia or on the portal of the Federal Customs Service.

Details for paying the fee

The table shows the details for payment:

Recipient	Type of vehicle	KBK
Federal Tax Service of Russia	Wheeled vehicles	18211208000012000120
Federal Tax Service of Russia	Self-propelled vehicles, trailers for them	18211208000016000120
Federal Customs Service of Russia	Wheeled vehicles, except those imported from Belarus	15311208000011000120
Federal Customs Service of Russia	Wheeled vehicles imported from Belarus	15311208000013000120
Federal Customs Service of Russia	Self-propelled vehicles, trailers for them, except those imported from Belarus	15311208000015000120
Federal Customs Service of Russia	Self-propelled vehicles, trailers for them, imported from Belarus	15311208000017000120

After transferring funds, you must receive a payment document from the bank with the appropriate mark. The buyer will have to present it to the traffic police officers when registering the vehicle.

Responsibility for non-payment of the fee

To date, there are no penalties for this reason. However, they are not needed: after all, without a mark on payment of the fee, the vehicle simply cannot be registered.

What to do if the fee is calculated incorrectly

Despite the fairly simple procedure for calculating the recycling fee, errors in determining its amount are not uncommon. If the payment is underestimated, the missing amount should be paid to the budget.

Difficult questions

Question No. 1. Is it possible to register a vehicle if the recycling fee is calculated incorrectly?

Answer: In cases where an excess amount is transferred to the budget, the car or special equipment must be registered with the traffic police. If the payment is underestimated, it will be possible to register the car only after paying the missing amount.

Question No. 2. Our organization overpaid the recycling fee. Can it be offset against future payments?

Answer: In cases of excessive or erroneous payment of the fee in question, the amount of the overpayment can be returned on the basis of an application in the appropriate form or offset against the planned payments for the recycling fee. Please note that it cannot be counted against other payments.

Question #3. Our company did not pay the recycling fee for special equipment in full. What problems could this pose for us?

Answer: If the inspection authorities establish the fact of non-payment or partial payment of the fee within 3 years, the relevant information will be sent to the payer. The notice will ask him to voluntarily pay the shortfall within 20 days. If the fee payer ignores this requirement, the money may be recovered from him in court.

Question No. 4. What transactions should be used to reflect the payment of the recycling fee?

Answer: TS refers to non-tax payments transferred to the federal budget. In our opinion, settlements on it can be taken into account in account 68 by opening the corresponding sub-account 68-US. In this case, the payment of the recycling fee in the organization’s accounting can be reflected by posting Dt account 68-US Kt account 51 for the amount of the fee.

Question #5. What type of costs should the organization include the recycling fee?

Answer: In essence, the costs of paying the tax are general business expenses. Since they were incurred for the purpose of acquiring assets, it is logical to include the amount of the fixed income in the actual cost of the acquired vehicles.

If vehicles were purchased for one’s own needs, expenses for the management system are included in the formation of the initial cost of fixed assets. In accounting, the posting is made Dt account 08 Kt account 68-US. If cars or special equipment were purchased for the purpose of resale, the accounting expenses for US can be reflected by posting Dt account 41 Kt account 68-US.

The recycling fee for vehicles was introduced in Russia not so long ago.

For this reason, drivers have a lot of questions - what is a recycling fee, when does it need to be paid, who is exempt from paying, and whether or not they can independently calculate the amount of the fee.

The answers to all these questions can be found in this article.

Citizens of the Russian Federation are required to pay the recycling fee immediately when purchasing a car.. The rule is established by the law on consumer and industrial waste, Article No. 89-FZ, introduced in 2012.

According to the law, the recycling fee is a one-time payment directed to the state.

It is collected from buyers of vehicles and is used to ensure the environmental safety of the environment, as well as the protection of human health and life from the adverse effects of transport operation.

In other words, the funds received as a disposal fee during the purchase of a car will then be used for its disposal, which will fully comply with all established environmental standards.

Who is responsible for paying the recycling fee?

When answering the question of who pays the recycling fee and in what situations, the following information can be given. According to modern legislation, citizens of the Russian Federation are required to pay a recycling fee in two main cases:

1. In the process of buying a car from abroad. This could be the purchase of a vehicle in Japan and its subsequent independent delivery to the territory of the Russian Federation.
2. Purchasing a vehicle from persons previously exempt by law from paying a recycling fee or those who have not paid it in the manner prescribed by law.

The recycling fee is charged once for the entire life of the vehicle. It is paid for by the manufacturer, if it is a Russian auto industry or one of the owners.

There are several situations in which you will not need to pay a recycling fee. The following statutory circumstances may be noted here:

In the process of purchasing a vehicle from individuals indicated in the last two points, a recycling fee will be automatically charged to the buyer.

The amount of the fee can be calculated using the following formula - ∑US = BS × K.

These designations can be deciphered as follows:

1. ∑US – total amount of the fee.
2. BS – basic base rate.
3. K – coefficient for calculating the amount based on the List of recycling fee amounts. The list was approved by special Decree of the Government of the Russian Federation No. 1291 dated December 26, 2013.

The standard base rate can be determined in direct relation to the category of vehicle purchased.

This includes passenger vehicles for special non-commercial purposes, the fee for which is 20 thousand rubles, as well as commercial cars and trucks and buses. In this case, the disposal fee will be 150 thousand rubles.

The calculation of the recycling fee directly depends on the year of manufacture of the vehicle. Its general parameters are also important - weight, size and engine displacement.

The calculation coefficient for Russian passenger vehicles older than 3 years and weighing less than 2.5 tons will be equal to 0.88. Based on this, we can conclude that the amount of the fee will be equal to 20,088 rubles.

A note regarding payment of the recycling fee is recorded in the section with “special notes” of the vehicle passport.

The absence of such a mark is possible only in two main cases:

1. OPTS for a Russian-made car was issued earlier than 09/01/2012 or for a foreign car imported into Russia before the designated date. In these cases, there is no need to worry, since the obligation to pay the fee does not apply to such vehicles.
2. Purchasing a foreign-made vehicle abroad and then independently importing it into Russia. In this case, the obligation to pay the fee rests with the buyer, as the person who imports the car into the Russian Federation.

A special mark must be placed in the vehicle passport for which a recycling fee is charged. It outlines the grounds for complete exemption from paying the recycling fee.

This is the answer to the question of what it means to mark the recycling fee on the PTS.

If the title for a Russian car was issued to the driver during the period from 09/01/2012 to December 31, 2013 inclusive, the document, instead of a note confirming payment of the recycling fee, may contain information regarding the acceptance of obligations for the recycling fee.

In this case, you will need to make sure that at the time the document was issued, the manufacturer was not excluded from the official register of companies that assumed obligations to dispose of products.

This information can be obtained on the official website of the Ministry of Industry and Trade of the Russian Federation. Here, special attention should be paid to the section “date of exclusion from the register”.

If the PTS does not contain a note regarding payment of the recycling fee without legal grounds, it can only indicate that the previous owner for some reason avoided this procedure.

In this case, the obligation to pay automatically falls on the buyer. If you discover that the fee has not been paid, it is better to refuse the transaction or try to reduce the cost of the car being sold.

Fines for non-payment of fees

It is impossible to register a car without pre-paying the recycling fee.. Even if you have an official passport, the car will be considered not to have gone through the registration process in the manner prescribed by law.

Traveling in such a vehicle is only allowed for 20 days. This is exactly how long transit numbers are valid according to Russian traffic rules.

After this period, driving a car that has not been registered, in accordance with Article 12.1 of the Code of Administrative Offenses of the Russian Federation, the driver will be subject to a fine of 500 to 800 rubles, depending on the year from which payment was not made.

If, after a fine has been imposed, the driver violates this right again, he may be deprived of his driver's license for up to 90 days.

There are certain situations in which the recycling fee may be refunded. This primarily concerns erroneous payment of the fee.

For example, a person pays a fee after it was previously paid by the manufacturing company or the previous owner of the car. If such a factor is detected, you will need to contact the organization that accepted the collection.

There are two main options:

1. Customs organizations - for vehicles brought from other countries.
2. Tax office - for Russian cars.

In order to receive the erroneously paid funds back, you will need to fill out a special application regarding the return of the recycling fee for wheeled vehicles and chassis. The form is provided by customs officers themselves, as well as tax inspectors.

In addition to a well-written application, you will need to provide copies of the following documents:

• passports of vehicle owners. Here you will need to submit copies of the main pages;
• PTS – original and copy;
• receipt for payment of the recycling fee - cash receipt order or official payment order;
• A document must be provided that confirms that the collection of the fee was erroneous.

The decision regarding the return of the fee or the official refusal of its full refund is made on average within 30 days. A full refund can be made within three years from the date of payment.

It should be remembered that the amount of deposited funds is not indexed and can be returned without taking into account accrued commission payments. Refunds are made by transferring funds to the applicant's account.

Many drivers are wondering if there is a recycling fee for semi-trailers in 2019. The answer to this question is provided by Resolution 81 of 02/06/2016, which states the mandatory payment of a recycling fee in relation to cars and trailers intended for them.

The resolution approved the rules and conditions for the collection, payment, calculation and collection of the statutory recycling fee. Self-propelled vehicles and trailers of various categories are subject to a similar collection.

Conclusion

The assigned recycling fee for cars in Russia is paid by the owner of the car independently. In this case, you need to rely on account numbers to pay the fee.

This information is brought to the attention of payers from the Federal Customs Service of Russia, the Federal Tax Service of Russia, and can be found on the official websites of these organizations. Immediately after payment is received, a special stamp is affixed to the car’s title regarding the amount of the fee paid.

If recycling charges are not provided, special marks are placed on the passport form regarding the basis for non-payment of the fee.

The recent introduction of a recycling fee raises many questions and misunderstandings. Car owners are interested in substantive answers: is the fee obligatory for everyone or can someone avoid it, when does it have to be paid and is it possible to calculate the amount to be paid without outside help?

This article will help you understand all the important points related to the calculations and procedure for paying the recycling fee for a vehicle.

What is a vehicle recycling fee?

Law No. 89-FZ of June 24, 1998 “On production and consumption waste” provides for the mandatory contribution by citizens to the treasury of money representing a recycling fee - this is an amount paid one-time to the state by almost all vehicle owners. This obligation was introduced in 2012 on the basis of Article 24-1 paragraph 1 of the above-mentioned law.

The recycling fee is a mandatory payment that is imposed on the buyer of a car in order to protect and protect the environment from the harmful effects of transport during its operation, and therefore indirectly protect the health and lives of citizens. Simply put, the money that a car owner pays when purchasing a vehicle today, after a set period of time, will be used for the safe disposal of his used car, subject to all established standards and technical conditions.

Who must pay the recycling fee?

In accordance with the same law, there are only two situations requiring you to pay for the disposal of a car:

• If the vehicle was brought into the country from abroad;
• If the previous owner of the vehicle did not pay the transport tax (evaded payment or was released for some reason), then this responsibility falls on the shoulders of the new owner of the car.

All of the above allows us to draw another important conclusion: not every subsequent owner pays the vehicle recycling fee, but only the one who was the first to legally get behind the wheel on the territory of the Russian Federation. The fee is charged for a specific vehicle only once during its life on the territory of the Russian Federation. And one more thing, if we are talking about cars from the domestic automobile industry, then the recycling fee is paid by the manufacturer itself.

Who is exempt from paying the recycling fee?

There are cases provided for by legislative acts in accordance with which the owner is exempt from paying the fee:

• When the car is 30 years old or more. Venerable age must be supplemented by two more circumstances: (the car must not be used for commercial purposes; the frame, body and engine must be “original”).
• If the vehicle belongs to a consulate, a diplomatic mission on the territory of the Russian Federation, any international organizations, employees or members of their families.
• If a car owner, within the framework of the relevant program for the “voluntary resettlement of compatriots from abroad,” imports a car into the country as his personal property.

But the following legal aspect is very important here: if in the last two options the car is sold, then the buyer who purchased it will pay the fee for its disposal legally, since the car will immediately lose all privileges.

How to calculate the amount of the recycling fee?

It is not difficult to find out the amount you will need to contribute to the state on your own, and to do this you need to use the following formula - amount of recycling fee = base rate multiplied by the correction factor A:

The value of the “K” coefficient can be found in the “List of recycling fee amounts”, which is approved by the Government of the Russian Federation (No. 1291 of December 26, 2013). It depends on several factors:

• vehicle age;
• vehicle mass;
• vehicle dimensions;
• engine volume.

The amount of the base rate “BS” is determined by the type and purpose of the vehicle:

• passenger cars – 20,000 rubles (without use for commercial purposes);
• trucks and buses – 150,000 rubles (also commercial passenger cars).

An example of calculating the amount of the recycling fee: you have a passenger car, the manufacturer is the Russian Federation, its age is a little more than 3 years, its weight is up to 2.5 tons. In this case, the correction factor will be equal to 0.88. The amount of the recycling fee will be 20,000 rubles 88 kopecks.

Where is the mark for payment of the recycling fee placed?

Evidence of payment of the fee must be recorded - it is necessary that there is a corresponding mark in the PTS; we strongly recommend that you pay attention to this when completing a car purchase/sale transaction. For this purpose, there is a special section in the vehicle passport for special marks.

The mark may not be marked for several reasons:

• The owner of the vehicle received the vehicle's passport earlier than September 1, 2012.
• a foreign-made car was imported into the Russian Federation before September 1, 2012.
• a foreign-made car was imported into the Russian Federation after September 1, 2012, but the owner did not pay the recycling fee.

Keep in mind that in cases where a recycling fee is not charged, a corresponding mark is placed in the vehicle’s passport indicating the reasons for exemption from payment; you cannot take the seller’s word for it without such a mark!

If the passport for a domestic car is dated from September 1, 2012 to December 31, 2013, then the passport may contain a mark confirming that the manufacturer has assumed recycling obligations. The main thing here is to make sure that the manufacturer is included in the register of organizations that have accepted obligations to dispose of their own products. This information is publicly available on the website of the Ministry of Industry and Trade of the Russian Federation. If there is still information about an exception, then pay attention to the date of this event.

When the passport does not contain any of the specified marks, but there are no grounds for exemption from paying the recycling fee for a specific car, it means that the previous owner avoided payment in an illegal way. In this case, if the deal has not yet been concluded, you should refuse it, or try to reduce the price by the amount of the fee, because in the future all obligations, including payment of the recycling fee, will fall on the shoulders of the new owner, i.e. You.

Penalties for failure to pay the recycling fee

The main problem is that until the fee is paid, the vehicle cannot be registered. Even if you have a vehicle passport in hand, it will not be considered registered.
Transit numbers are valid for only twenty days, in the future there is a fine in the amount of five hundred to eight hundred rubles initially, and punishment up to the deprivation of a driver’s license for 3 months, upon repeated inspection and the fact of non-payment is revealed. These fines are regulated by Article 12.1 of the Code of Administrative Offenses of the Russian Federation and traffic police inspectors will be very happy to discover that you do not have a mark on payment of the recycling fee.

Refund if recycling fee is paid incorrectly

Anything can happen in the work of officials, including cases of erroneous demands for payment of certain fees. For example, the car manufacturer has already paid the fee, or the previous owner of the car has fulfilled its obligations, or one or another official has obliged you to pay again in order to obtain certain documents. The amount of the fee is quite large (for powerful and expensive foreign cars, the recycling fee can reach up to 600 thousand rubles), so to get a refund, you need to contact the organization that mistakenly charged you the recycling fee:

• for domestic cars - tax service;
• for imported cars - the customs authority.

The owner of the vehicle will need to fill out an application of the established form; as a rule, the form will be provided by the employees of the specified authority themselves.

In addition, you will need:

• a copy of the car owner's passport;
• original and copy of the vehicle passport;
• document confirming payment of the fee;
• a document indicating that a repeated erroneous payment was made.

The decision on whether the funds will be returned is made within a month. A refusal with a reason is also possible.

It is important not to waste time, because claims and applications are accepted only within three years from the date of payment.

There is no need to count on indexation or refund of commission fees, and if a positive decision is made, the amount will be transferred to the applicant’s bank account.