Recycling fee for cars in Russia, in 2021 (calculator)

Recycling fee concept

The tax payable upon purchasing a car was introduced in 2012. It is established by paragraph 1 of Article 24-1 of the Federal Law of June 24, 1998 (as amended on July 28, 2012) No. 89. It is a one-time payment paid by car buyers. The money is sent to the country's budget. It is assumed that they will be used for environmental needs. In particular, for car recycling, which is required to maintain a favorable environmental situation.

The fee is paid in accordance with paragraph 3 of Article 24-1 of Federal Law No. 89 under these circumstances:

1. When importing a vehicle from another state.
2. When purchasing a vehicle from a person who has not paid the recycling fee for various reasons: exemption from payments, dishonesty.

The fee must be paid either by the vehicle manufacturer or the buyer.

Who can avoid paying the recycling fee?

Let's consider the circumstances under which a person is exempt from paying the fee:

• The service life of the car is more than 30 years. At the same time, exemption from the fee is relevant only if the following circumstances are met: the car is not used for commercial purposes, spare parts (body, engine) for the vehicle are original.
• The vehicle belongs to diplomatic missions, consulates, and international structures. Exemption from fees applies to all employees of these entities.
• The vehicle is imported into the Russian Federation as personal property by people participating in the program for relocating Russians from abroad.

IMPORTANT! If representatives of the last two categories sell cars, the DC is paid by the buyers of the vehicle.

From April 1, 2021, recycling tax rates have changed (+ new rates)

Details Category: Articles Published 04/01/2018

From April 1, 2021, recycling tax rates for cars, buses, trucks and trailers have been indexed in Russia.

On March 19, 2021, the Government approved Resolution No. 300, according to which the recycling tax rates changed from April 1, 2018, the portal reports. The document was signed by Dmitry Medvedev.

Disposal collection for passenger cars from 01.04.2018

As for passenger cars, the basic recycling fee rate remains the same - 20 thousand rubles. However, the coefficients by which this rate is multiplied have increased significantly since April 1. For example, the increase in recycling collection for the most popular class of passenger cars with engines ranging from 1.0 to 2.0 liters amounted to as much as 90%.

Recycling fee for passenger cars from April 1, 2018 (new)

Recycling fee for passenger cars from April 1, 2018 (over 3 years old)

Recycling collection for buses from April 1, 2018

The size of the recycling fee for buses depends on the engine size:

• up to 2.5 l
• 2.5-5 l
• 5-10 l
• more than 10 l

The largest recycling fee is faced by buses with engines with a volume of over 10 liters - 570 thousand rubles for new ones and 897 thousand rubles for buses older than 3 years.

Recycling collection for trucks from April 1, 2018

The increase in recycling fees affected trucks and special equipment. Thus, the maximum recycling fee applies to truck tractors with a gross weight of 12-20 tons older than 3 years. For each such car you will have to pay as much as 3 million 469 thousand 500 rubles. 2 million 035 thousand 500 rubles will have to be paid for used trucks with a gross weight of 20-50 tons: truck tractors, dump trucks, vans, refrigerators.

An increase in recycling collection benefits domestic factories. Such large market players as KAMAZ and GAZ traditionally receive government subsidies that cover the cost of paying the recycling fee. Naturally, the situation will become worse for imported equipment, especially those older than 3 years, the rates on which made its import into the territory of the Russian Federation simply unprofitable.

Let us recall that at the end of 2021, KAMAZ announced that the initiative of the Ministry of Industry and Trade to index the recycling fee in 2021 will not entail an increase in retail prices for the company’s products. The ministry's initiative meets the current market conditions and is also justified from an environmental point of view. The significant government support provided to the industry in the form of measures to stimulate demand and support the production of environmentally friendly and promising automotive equipment will help offset the increase in recycling fees, the auto giant believes.

Recycling collection for trailers and semi-trailers from April 1, 2018

According to the document, from April 1, 2021, the recycling fee rate for wheeled vehicles (chassis) and trailers has been indexed. In addition, in accordance with the provisions of the technical regulations of the Customs Union “On the safety of wheeled vehicles,” semi-trailers and trailers are now classified as wheeled vehicles. With the changes made, the mechanism for collecting recycling fees has been extended to semi-trailers, which was not the case before. The purpose of the decision is to create conditions for the development of environmentally friendly waste processing technologies, reports.

Let us remind you that previously in Russia there was a recycling fee only for trailers with a gross weight of over 10 tons. The fee did not apply to semi-trailers. This was strange, to say the least, since it was clear to everyone that the recycling fee was a protective measure against the import of old imported equipment that could compete with Russian manufacturers. And it was semi-trailers, not trailers, that were in greatest demand in our country - used equipment was imported from Europe: curtain side main semi-trailers, refrigerators, dump semi-trailers, tanks, etc.

Now the same recycling fee has been introduced for semi-trailers and trailers. If you have to pay only 75 thousand rubles for a new semi-trailer or trailer, then for equipment older than 3 years the disposal fee will cost 1 million 207 thousand 500 rubles.

All recycling fee rates from April 1, 2021

How is the recycling fee calculated?

The DC is calculated using this formula:

CS = BS * K

Where:

• US – fee amount;
• BS – base rate;
• K is the coefficient used, which is determined on the basis of the List of CM sizes established by Government Decree No. 81 dated 02/06/2016.

There are only two bets:

1. 20 thousand rubles for passenger cars that are not used in commercial activities.
2. 150 thousand rubles for trucks, buses, as well as passenger vehicles that are used in commercial activities.

The coefficients are set by law. There are many of them, and they are determined based on the following factors:

• Dimensions.
• Weight.
• Engine capacity.

For example, the coefficient for a passenger car older than three years weighing less than 2.5 tons will be 0.88. This is the value that will be used in the calculations.

Calculation example

An imported bulldozer (weighing no more than 10 tons) with a service life of less than 3 years was purchased. The base rate will be 150,000 rubles, since special equipment will be used for commercial purposes. The coefficient for a car of the type in question is 4. The following calculations are made:

150,000 * 4 = 600,000 rubles.

This is the amount that will need to be paid when importing a car of the type in question from abroad.

Who doesn't pay the recycling fee on cars in 2018?

The list of persons who are not affected by the amount and rate of the recycling fee for cars is defined in Part 6. Art. 24 FZ-89 of 1998 The following cars, trucks and self-propelled vehicles are subject to payment of the fee:

• Vehicles with a service life of no more than 3 years from the date of issue and falling under the rules of a free customs zone. This rule works in the Kaliningrad region. It also includes vehicles that undergo a special procedure in accordance with the Government Decree. The latter is issued annually in relation to changes in coefficients, amounts, calculation rules and categories of cars subject to collection.
• Cars that have been in use for more than 30 years from the date of manufacture, provided that the original body and engine are intact. This category also includes cars restored to original condition with a similar period of use.
• Cars delivered to the Russian Federation exclusively for the personal use of citizens participating in the state program to support migrants and refugees.
• Vehicles belonging to diplomatic services and missions, as well as family members of their employees, imported or produced in Russia.

Where should I pay the tax when importing a car from abroad?

If the payment is made when importing a car from another state, the funds are collected by the Federal Customs Service. Payments must be made within the customs clearance period. You will also need to pay a recycling fee. In order to do all this, you need to come to the customs office at your place of residence. You need to take the following documents with you:

1. Recycling fee calculation form (must be completely completed).
2. PTS for the car for which payments are made.
3. Copies of papers that confirm the compliance of the machine’s characteristics with the data specified in the calculation (for example, a certificate of conformity, relevant expert opinions, accompanying documents).
4. Vehicle purchase and sale agreement.
5. Payment documents confirming payments.
6. If a trusted person is involved in the procedure, a power of attorney will be required for him. After providing all these documents, specialists check the accuracy of the calculations performed, the authenticity of the papers, and payments to the FC account. After this, a mark is placed in the PTS about the payment of the recycling fee.

IMPORTANT! Bank details for transferring funds are posted on the FCS website.

Tax calculation for trucks

The recycling fee for cars 2021 and the procedure for calculating it are made using a simple formula. The coefficient established by the relevant Government Decree is decisive for the final amount. For the year 2018, this calculation is based on their Resolution No. 300 dated March 19, 2018. It is uniform for the entire country and is classified by car brand. The final total payable is determined as the product of the established coefficient and the base rate. At the same time, each type of car has its own coefficient depending on the engine size, load capacity, and age of the car.

For example:

• Vans and vehicles designed for 20-50 tons, up to 3 years old, have a coefficient of 5.5. With a base rate of 150,000 rubles. the fee amount looks like this: 150,000 * 5.5 = 825,000 rubles.
• For dump trucks with a carrying capacity of 12 to 20 tons, the fee payable is between 418,000 and 1,735,500.
• Vehicles designed for cargo less than 2.5 tons are subject to a fee of 142,500 rubles. (new and up to 3 years) and 151,500 rubles. (from 3 years and older).

Similar articles

• Recycling fee for ATVs 2018
• Recycling fee for semi-trailers
• New recycling fee 2018
• Special notes in the PTS - recycling fee
• Increase in recycling fee 2018

Where should I pay the fee when purchasing a car without a mark in the title?

In the vast majority of cases, the recycling fee is paid by the manufacturer. The buyer transfers money only if he imports a car from abroad or the fee on the vehicle has not been paid by the previous owner. In the second case, payments are made to the Federal Tax Service. You need to go to the official website of the Federal Tax Service and find the appropriate section on fees. In it you can:

1. Find out budget classification codes.
2. Complete the calculation of the CS in the prescribed form.
3. Make an appointment at your local Federal Tax Service.

Details for payment to the Federal Tax Service can also be found on the official website of the tax office. After payment of the fee has been made, you need to visit the tax office with these papers:

1. US calculation form (completed).
2. Title certificate for the car for which the fee is paid.
3. Documents confirming the purchase of the car, and all other papers specified in the previous section.

FOR YOUR INFORMATION! The fee will also have to be paid to persons who assembled the car themselves. In this case, copies of the vehicle title that was used in the design of the new car are provided to the Federal Tax Service.

A note in the PTS about payment of the recycling fee

After payment of the fee, the corresponding mark is placed in the PTS. You need to pay attention to it both after making a payment and when purchasing a car. A mark is placed in the “special notes” section of the PTS. Differs in red color. Why is its presence so important? The mark indicates that the fee has been paid and there is no need to pay it again. She can only be absent if the following circumstances exist:

1. PTS for a domestic car was issued before September 1, 2012.
2. Imported cars were imported into the Russian Federation before September 1, 2012.

In both cases, no fee needs to be paid. For this reason, the absence of a mark should not be alarming.

Liability for non-payment of fees

Failure to pay the recycling fee in itself does not entail any sanctions. Even fines are not applied to violators. However, this does not mean that ignoring the law will go unpunished. A car that does not have a red mark on its title cannot be registered. In turn, for vehicles that are not registered (Article 12.1 of the Code of Administrative Offenses of the Russian Federation), a fine is imposed:

• 500-800 rubles – first violation.
• Up to 5,000 rubles or deprivation of a driver’s license for up to 3 months – repeated violations.

For this reason, it is more profitable to pay the fee.

Recycling fee 2021: higher rates, wider coverage

Changes regarding the payment of recycling fees on cars and trailers have come into force. The amount of the fee has increased by an average of 15%, and the types and categories of vehicles in respect of which it is paid have been added. According to the Ministry of Industry and Trade, additional budget revenues as a result of the revision of the fee could amount to about 5 billion rubles per year.

Mikhail Ozherelev
The base rate for passenger cars remained the same (20,000 rubles), but the coefficients for calculating the amount of scrap collection for many items have changed significantly. As a result, the tax on small cars with an engine capacity of up to 1 liter increased by 16%, and for the most popular class of passenger cars with engines of 1.0–2.0 liters, the increase was 90%. The indexation affected light commercial vehicles and electric cars. For vehicles with electric motors (excluding vehicles with a hybrid powertrain), the fee increased by 15%. By the way, the Analytical Center under the Government of the Russian Federation notes that support for demand for electric vehicles is not required - the volume of demand is still minimal. (Table 1.)

For heavy commercial equipment, the calculation coefficients have not changed. The recycling fee is paid by manufacturers and importers of vehicles. It was introduced 6 years ago with Russia’s accession to the WTO and the reduction of import duties on cars. The measure applies to both new and used cars imported into the country. However, for domestic manufacturers who localize car production in Russia, the government compensates these costs with subsidies.

A sharp increase in tariffs in the current conditions looks thoughtless, because the Russian market only began to recover last year (+12%), and rising car prices can nip this trend in the bud. First of all, the segment of relatively inexpensive cars may suffer. But if the authorities suddenly decide to cancel subsidies to Russian factories (a very realistic scenario in these times), then the price increase will affect the entire market.

Increasing the recycling fee as a method of protecting the market may be correct only in the case of used cars, but the rate for individuals has remained at the same level, and it is low: for a car no older than three years old, imported for personal use, you need to pay only 3,400 rubles, and for the older one - 5200 obley.

The changes also affected the list of types of vehicles for which the recycling fee was approved. In particular, semi-trailers have been added to the section of trailed equipment (category O4). Let us recall that in the previous version of the resolution on the recycling fee (PP No. 1291 of December 26, 2013), only trailers appeared on the list, which was inexplicable, since trailers and semi-trailers, in fact, differ only in the way they are coupled to the tractor. (Table 2.)

It was previously reported that the initiators of the introduction of an expanded list, in particular, were large Russian enterprises specializing in the production of trailers. They proposed to the head of the Cabinet of Ministers, Dmitry Medvedev, to introduce a levy on their own products, arguing that trailed equipment is an integral part of heavy-duty road trains and, accordingly, needs to be disposed of along with tractors and wheeled chassis. Of particular concern to Russian manufacturing companies was the problem with the import of used equipment. According to Rosstat, the volume of imports of car trailers and semi-trailers for trucks in 2017 amounted to 29,400 units. Approximately 40% of imports are used equipment. Moreover, every third semi-trailer is used to transport dangerous goods and, according to the rules of the European Union, must be disposed of there, and not in Russia.

The base rate for calculating the amount of the recycling fee for trailers is 150,000 rubles. For new vehicles the coefficient is 0.5, and for used equipment - 8.05.

Obviously, the disposal fee will ultimately fall entirely or partially on the shoulders of the end buyer, no matter whether it is a commercial vehicle or a passenger car. But there is another problem - the unclear rules of the game for manufacturers who undertake obligations to ensure the safe handling of waste generated as a result of the loss of a product’s consumer properties. And this problem seems very serious.

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What should I do if the fee is paid in a larger amount?

In this case, a request for a refund will be left. It is sent to the authority where the tax was paid. In addition to the document, you must provide the following documents:

1. Payment documents evidencing payment of the fee.
2. Confirmation that the fee was paid in excess (for example, the difference between the calculation carried out and the amount indicated in the payment order).
3. The application is reviewed within a month. After this, a decision is made. If the authorized body refuses to return, the refusal must be justified.

ATTENTION! You can apply for a refund of the overpaid amount within three years from the date of payment. However, this is best done faster, since the funds are not indexed. That is, after three years they will be issued in the same amount as they were paid. It is very likely that inflation will “eat up” a large amount of money.

Most legal entities and individuals do not face the need to pay the tax. However, if it does occur, you need to figure out the order in which funds are transferred. There are many nuances. In some circumstances, funds are transferred to one authorized body, in others - to another. After making payments, you must save the payment document. He will confirm the fact and amount of payment, if required.