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On November 25, 2019, Prime Minister Dmitry Medvedev signed a decree on increasing recycling rates for wheeled vehicles (chassis) and their trailers in Russia from January 1, 2021.
On June 13, 2018, the Decree of the Government of the Russian Federation of May 31, 2018 “On Amendments to the Decree of the Government of the Russian Federation No. 81 of February 6, 2018” came into force, according to which:
- The base for calculating the recycling fee for special equipment was increased from 150,000 rubles. up to 172,500 rub. without VAT. The size of the VAT base increased from RUB 177,000. up to 203,550 rub.
- The coefficient for calculating recycling collection is now tied to engine power.
- The deadline for submitting payment documents to the customs authorities is 15 working days. For failure to pay on time, a penalty will be charged.
- For self-propelled forklifts with an electric motor, you also have to pay a fee.
All individuals and legal entities purchasing or producing special equipment in Russia are required to pay a one-time recycling fee. It is intended to preserve and improve the environmental situation and is sent to the state budget.
The Decree of the Government of the Russian Federation approved the recycling fee rates for special equipment in 2021: motor graders, bulldozers, excavators, wheel loaders, road rollers, loaders, cranes, pipe layers, trailers, tractors, ATVs, snowmobiles, combine harvesters, dump trucks and self-propelled vehicles.
How to pay the recycling fee for special equipment
Clause 3 of Article 24.1 of the Federal Law of the Russian Federation “On Production and Consumption Waste” defines 2 collectors of the disposal fee:
- Federal Customs Service - when importing special equipment into Russian territory from other countries;
- Federal Tax Service - from manufacturers operating in Russia, as well as persons who bought special equipment here from sellers who did not pay the tax.
The legislation obliges the payer to submit the necessary documents and transfer money to the Federal Treasury account using the codes:
- 182 1 1200 120 - for self-propelled vehicles, trailers produced in the Russian Federation;
- 182 1 1200 120 - for wheeled vehicles.
Calculation of the recycling fee amount
As stated in clause 3 of the Rules , the recycling fee is calculated by the payer independently (previously the same requirement was in effect).
The amount of the fee per category (type) of wheeled vehicle is calculated by multiplying the base rate by the coefficient provided for a specific position. For vehicles put into circulation on the territory of the Russian Federation, category M1 (including all-terrain category G), special and specialized vehicles of this category, the base rate is 20,000 rubles. In other cases, a base rate of RUB 150,000 is applied. As for the coefficient for calculating the recycling fee, its size depends on the date of manufacture of the vehicle, weight and other physical characteristics of the vehicle. For new vehicles, a much smaller coefficient is established than for vehicles for which more than three years have passed since the date of manufacture (meaning the date of manufacture of the wheeled vehicle). In the absence of documentary evidence of the date of manufacture, the year of manufacture is determined by the year of manufacture indicated in the vehicle identification number. In this case, the three-year period should begin to be calculated from July 1 of the year of manufacture.
Example
The company produces concrete mixer trucks.
The base rate for calculating the amount of recycling fee for the production of concrete mixer trucks is 150,000 rubles, the calculation coefficient is 3. This means that the recycling fee for each vehicle produced will be 450,000 rubles.
Another point: the amount of the recycling fee payable in relation to wheeled vehicles for which a new vehicle passport or passport of a self-propelled vehicle and other types of equipment manufactured (completed) on the basis of wheeled vehicles or chassis is issued, in respect of which the fee was previously paid The recycling fee is determined as follows. The amount of the fee paid earlier is deducted from the amount of the recycling fee payable based on the new realities. The resulting difference (if it has a positive value) is the fee payable.
If the difference is negative, the recycling fee in this part is not considered either overpaid or overcharged ( clause 24 of the Rules ), therefore the difference will not be returned to the payer.
Required documents
The fee for new special equipment is paid by the manufacturer, which is confirmed in the registration certificate.
After 3 working days after paying the recycling fee, the vehicle buyer submits to the tax office a calculation of its amount. Attached to it:
- technical passport forms;
- duplicates of certificates, declarations of conformity, or the conclusion of the certification body that such equipment does not require mandatory conformity assessment; if available, copies of shipping documents;
- duplicate passports for self-propelled vehicles for which the recycling fee had already been paid, but they were converted into forms for which new passports are issued;
- duplicate receipts for payment of the fee.
If all rules are observed, the corresponding mark is placed in the technical passport.
When importing a motor grader, combine harvester, bulldozer, excavator, loader, road roller, loader, crane, pipe layer, trailer, tractor, ATV, snowmobile, dump truck, self-propelled vehicle from abroad with payment, you must meet the deadline for customs clearance. This can be done at customs. For the procedure you need:
- completed fee calculation form;
- passport of the technical device used to make the payment;
- copies of documents confirming the identity of the machine characteristics with the data given in the calculation;
- contract of sale;
- documents confirming payment.
After checking, the PTS notes that the recycling fee has been paid.
You need to take the preservation of the payment document seriously - in controversial situations, it will confirm both the fact and the amount of the payment. The recycling fee for special equipment cannot be offset against other payments.
Recycling fee in 2021
In an effort to provide recycling fee payers with the most comfortable conditions for making payments, the Federal Tax Service of Russia has placed a special page on its website where you can independently understand all aspects of the calculation of this payment, the procedure for its payment, and determine the amount of the fee. On the same page there is a complete list of documents that need to be provided.
The formula for calculating the amount of the fee in question is quite simple:
Fee amount = Base rate * Set coefficient
Today the base rate is 172,500 rubles (excluding VAT).
The second indicator (UC) directly depends on the type of equipment. The more powerful it is, the higher the recycling fee.
Payment procedure
The current legislation of the Russian Federation defines two federal structures that have the authority to collect recycling fees:
- FCS - for imported equipment (when it is imported into the country);
- Federal Tax Service - for Russian manufacturers of self-propelled special equipment and the persons listed in the second paragraph of this article.
Providing the required package of supporting documents and making payment according to the details of the Federal Treasury is the responsibility of the payer.
The recycling fee paid for new special equipment manufactured in Russia is paid by the manufacturer. A note about this must be affixed to the PTS for each product.
No later than three working days after making the payment, the payer is obliged to submit to the Federal Tax Service the calculation of the amount of the fee with the attachment:
- technical passport form for each product;
- a duplicate of the certification document confirming that there is no need to conduct a mandatory assessment of its compliance;
- duplicate passports for equipment for which the fee has already been paid, after which it was altered in such a way that it became necessary to issue a new technical passport;
- copies (duplicates) of the receipt confirming payment of the fee.
In case of payment of the recycling fee to the Federal Customs Service, the payment must be made within the time limits established for the customs clearance procedure. In this case you will need to provide:
- form for calculating the amount of the fee paid;
- PTS for the equipment for which payment is made;
- copies of documents confirming that the parameters of special equipment are identical to those specified in the formula;
- purchase agreement;
- documents confirming payment.
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over 3 years Weight up to 2.5 t178 500 189 000 Weight from 2.5 to 3.5 t300 000432 000 Weight from 3.5 to 5 t300 000456 000 from 5 to 8 t313 500786 000 from 8 to 12 t438 0001 192 50 0from 12 to 20 t496 5001 735 500 Truck tractors from 12 to 20 t850 5003 469 500 Dump trucks from 12 to 20 t418 5001 735 500 Vans, including refrigerators, from 12 to 20 t507 0001 735 500 from 20 to 50 t1 002 0002 035 500Tractor tractors from 20 to 50 t1 002 0002 035 500 Dump trucks from 20 to 50 t945 0002 035 500 Vans, including refrigerators, from 20 to 50 t825 0002 035 500| Automobile | under 3 years old | over 3 years old |
| Special vehicles other than concrete mixer trucks | 285 000 | 1 725 000 |
| Concrete mixer trucks | 853 500 | 2 242 500 |
Who is required to pay the fees?
- When importing a vehicle from abroad;
- When purchasing a car from citizens or organizations that are exempt from payment or have not paid the funds on time.
The fee is charged only once during the production and use of the machine. The fee can be paid by the manufacturer, here we are talking about the domestic automobile industry, or by the new owner.
The payment note is located in the section on special notes. If it is missing, then the foreign-made car was imported into the Russian Federation or the title was issued before September 1, 2012. The obligation to pay is borne by the buyer who carried out the import.
The recycling fee is approved by government decree. The base rate has been increased by 15%, but this will not lead to an increase in the cost of equipment.
The procedure for collecting funds has also been adjusted. When calculating the charge, the power parameter of the power plant is used.
The Ministry of Agriculture and the Ministry of Industry and Trade must monitor prices for self-propelled vehicles and trailers for which a fee is levied. Based on the monitoring results, the ministries make proposals to change the mechanisms of state support, production and sale of self-propelled vehicles and trailers for them, in the event of an unreasonable increase in product prices.
The purpose of the decisions is to reduce the import of used self-propelled vehicles. Due to this, new equipment produced in Russia is updated. The decisions taken make it possible to ensure income to the country’s budget from collecting a recycling fee in relation to self-propelled vehicles and their trailers in the amount of twenty billion rubles. Funds from the fee are used to support industry.
Deadline for paying the recycling fee for special equipment
Buyers, manufacturers and importers are required by law to pay a recycling fee. The deadline for submitting documents is 15 days. In case of non-payment, penalties will be charged. You also have to pay for self-propelled forklifts with an engine.
Upon delivery of special equipment, the owner receives transit numbers. They are valid for twenty days. During this time, the citizen must pay a recycling fee. A mark regarding payment is placed on the PTS. Without it, registration is impossible.
Do you need a license for a walk-behind tractor?
No, they are not needed. And that's why!
- As we indicated above, the procedure for admission to driving self-propelled vehicles is established by PPRF No. 796 - in particular, this regulatory act regulates the mandatory rights for a walk-behind tractor. But there is no direct indication that such a device requires a driver’s license.
- However, in pursuance of this Government Resolution, Order No. 807 of the Ministry of Agriculture and Food was issued, which in paragraph 3 directly states that self-propelled machines mean tractors, except walk-behind tractors.
However, there is a great subtlety here - the above Order establishes instructions for the procedure for admission to driving, but does not directly say that a driver’s license of any category is not required to drive a walk-behind tractor with or without a trailer.
But keep in mind that all these documents apply to walk-behind tractors that develop less than 50 km/h by design. Of course, you are unlikely to find a device that will go faster (as a rule, they generally go no more than 20 km/h), but we warned you just in case.
With or without a trailer?
Please note that nowhere in the legal acts is there a definition of driving a vehicle. On the one hand, it is logical that if you drive a walk-behind tractor, then you actually control it. That is, all fines also apply to those situations when you use it without a cart and move as a pedestrian.
On the other hand, the traffic rules contain a definition of a pedestrian who drives various types of equipment, and a walk-behind tractor, as well as “other self-propelled vehicles” are not among such equipment.
Consequently, the legislation of 2021 does not separate two cases: when you are riding a walk-behind tractor with a trailer or driving it in front of you - all this is control.
