Recycling fee 2021: concept, payment procedure, penalties

This can be done through any Russian bank in cash or by bank transfer. When paying at the ticket office, you will need to present your passport.

The fact of payment of the fee is noted in the vehicle passport in the “Special Notes” section or in the electronic version of the PTS. If transport equipment is not the subject of this fee, then this must also be indicated in the passport. When neither of these two marks is present, then it is considered that there was no payment. Therefore, the new owner of the vehicle will have to do this.

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Normative legal acts do not establish penalties for non-payment. But in this case, the PTS will not have a corresponding mark, and without it the vehicle will not be able to be registered. This requirement is contained in Decree of the Government of the Russian Federation No. 938 of 08/12/1994 (clause 4) and in clause 24 of the Administrative Regulations (approved by Order of the Ministry of Internal Affairs No. 605 of 08/07/2013).

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.

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.

The latest news about the introduction of a new recycling fee was actively discussed within the country and abroad. Importers were worried about raising prices for buyers by increasing the multiplier applied to the base rate. Citizens learned the news about the increase in recycling fees for cars in Russia from January 1, 2020 in November 2021.

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. In this case, payment is made at customs; the choice of BCC depends on the country of import of the car.
2. During the production of vehicles on the territory of the Russian Federation. Car manufacturers pay recycling fees to their Federal Tax Service.
3. When purchasing a vehicle from an owner who has not previously paid the recycling fee. Paid at the Federal Tax Service office.

Persons from category 1 report to customs within 15 days from the date of payment, persons from categories 2 and 3 - within 3 working days.

The new reform announced by the government has left many drivers confused. Based on the above data, we can assume that most cars will rapidly increase in price. Experts predict an increase in the cost of vehicles by approximately 2-4%, but there may be exceptions.

It is important to mention that in the past 2021, the automobile market has already experienced a 10% jump in prices.

In an unstable economy, this will cause serious consumer outrage and reduce demand for new car models.

Official position

The explanatory note to the draft law establishing the recycling fee and the procedure for its payment stated in 2012 that “revenues from recycling fees are credited to the federal budget” and go to “compensate for costs arising from the disposal of vehicles.” Thus, the bill “establishes the obligations of the Russian budget to compensate for the costs of recyclers,” its authors argued.

Indeed, a program for transferring subsidies to enterprises engaged in recycling vehicles has now been published on the website of the Ministry of Industry and Trade. But it is marked “inactive”; for 2021, the amount of planned spending is 0 rubles. At the same time, companies that annually dispose of hundreds of thousands of old cars are most interested in receiving money, because now they, in fact, do it at their own expense and are forced to get out so as not to go into the red. But they don't know when the program will start, and they strongly doubt that it will happen in the near future.

In the response of the Ministry of Industry and Trade to DP’s request to clarify the situation, unfortunately, the recycling fee was not even mentioned. But the state’s position could be understood without official comment. The draft budget for 2021 planned to allocate only 11 million rubles for all waste disposal companies in the country. It was not possible to find such a line in the 2021 budget.

In decline

According to experts, today there are no economic prerequisites for the complete and environmentally friendly recycling of vehicles. According to calculations by NP NSRO Ruslom.com, an old car disassembled for spare parts is resold on the gray market at least three times more expensive than if the recycler sold it in the form of scrap metal in a legal way.

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Owners or buyers of vehicles that are not named in Resolutions No. 81 and No. 1291 are exempt from paying the fee.

Based on clause 8, para. 3 of Resolution of the Russian Federation No. 1291, when issuing an electronic passport for such types of transport, it is necessary to put a mark in it stating that the fee does not need to be paid.

In addition, there are other exceptions (Article 24.1, paragraph 6 of Law No. 89-FZ):

• personal transport of refugees, internally displaced persons or participants of the state resettlement program voluntarily entering the Russian Federation;
• vehicles over 30 years old, not used for commercial purposes and having original bodies or engines (or restored);
• vehicles under 3 years old imported into the Unified Energy System of the Kaliningrad Region;
• the owner of the vehicle is a diplomatic mission, consulate or employee (and members of his family) of these organizations.

The recycling fee is calculated using the formula: BS * K,

where BS is the base rate, K is the increasing coefficient.

• 20,000 rub. – for wheeled vehicles put into circulation on the territory of Russia, category M1, all-terrain vehicle category G, special and specialized vehicles of the specified category;
• 150,000 rub. – for wheeled vehicles of categories M2, M3, N1, N2, N3, all-terrain vehicles of category G, specialized vehicles of the indicated categories, chassis of wheeled vehicles of categories N1, N2, N3, M2, M3, as well as trailers for wheeled vehicles;
• RUB 172,500 – for self-propelled vehicles and trailers for them, as well as special equipment.

Basic rates are established by Government Decrees No. 1291 of December 26, 2013 and No. 81 of February 6, 2016.

According to Government Decree No. 1291, the base rate is 20,000 rubles for vehicles of category M1 and for cars with an electric motor. For all other vehicles, including self-propelled vehicles and trailers for them (according to Government Decree No. 81), the base rate is 150,000 rubles. Thus, only for passenger cars with suitable parameters the size of the recycling fee will not be so large, and for trucks, commercial vehicles, cargo-passenger, passenger and other buses, agricultural, construction and other equipment, you will have to pay a state tax based on the base rate of 150,000 rubles. In this case, the most important role is played by the sizes of the calculated coefficients, which are given in the table below.

Table - List of vehicle categories and corresponding coefficients for calculating the size of the recycling fee in 2021
Vehicle category

Source: Chapter 3 of the Decree of the Government of the Russian Federation No. 1291 of December 26, 2013

Since the main payers of the recycling fee (according to Article 24.1 of Federal Law No. 89-FZ of June 24, 1998 “On Production and Consumption Waste”) are manufacturing plants (the largest manufacturers), persons importing vehicles from abroad, official dealers, then, consequently, the prices for vehicles produced (imported) by them with the introduction of the Government Resolution increased by the amount of the state tax. Manufacturers must report to the Tax Service for payment of the recycling fee by submitting a settlement declaration; accordingly, they calculate the amount of payment independently. Let's look at a few examples of such calculations.

The recycling fee for a passenger car is calculated using the formula of multiplying the base rate by a coefficient.

Base rate × Coefficient = Amount of recycling fee

The basic scrappage rate for passenger cars is 20,000 rubles.

The values ​​of the Coefficient are specified in Government Decree No. 1350 of December 11, 2015.

For individuals (individuals), the size of the recycling fee depends on the age of the cars.

Table 1. Recycling fee for cars for individuals

1 – coefficient ( k )

IMPORTANT!

No recycling fee is paid for the import of trailers for passenger cars with a carrying capacity of up to 10 tons.

For legal entities and individual entrepreneurs (IP), the recycling fee depends on the age of the car and engine size.

Table 2. Recycling fee for cars for legal entities and individual entrepreneurs

1 – coefficient ( k )

Recycling fees do not remain constant. To find out the amount of the recycling fee in 2021, you can use the tables. These tables have been compiled for the convenience of determining collection amounts; they indicate recycling fee rates, coefficients and already calculated values ​​of recycling fee amounts. The tables are divided by vehicle category.

Table 3. Recycling fee for vehicles and special equipment for legal entities and individual entrepreneurs

Who is exempt from the recycling fee?

There are not many categories of car owners who have the right not to pay the tax. These include:

• 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.

Beneficiaries who purchase a car do not pay the fee. That is why there are no corresponding marks in the passports of cars whose owners are exempt from paying the tax.

The government plans to increase the recycling fee for cars in 2021

From 01/01/2020, rates for cars and trucks produced or imported into the Russian Federation by legal entities and individual entrepreneurs will change. Read more >>>

The new reform announced by the government has left many drivers confused. Based on the above data, we can assume that most cars will rapidly increase in price. Experts predict an increase in the cost of vehicles by approximately 2-4%, but there may be exceptions.

It is important to mention that in the past 2021, the automobile market has already experienced a 10% jump in prices.

In an unstable economy, this will cause serious consumer outrage and reduce demand for new car models.

Every year, car lovers are faced with various innovations that hit their wallets hard. Therefore, it is not surprising that the announced increase in recycling collection in 2021 caused heated discussions in society and raised many questions.

How to calculate the recycling fee?

There are special online calculators that allow you to accurately determine the amount of the contribution. The driver only needs to know the vehicle parameters, and the rest of the data is already entered into the database and does not require manual entry. However, people who do not trust computers can calculate the fee themselves.

For this, the formula is used: BS*K, where the first part means the base rate, and the second means the calculation coefficient established by law.

Where can I pay the recycling fee?

To carry out the operation, you need a passport and a completed receipt containing the recipient’s details. You can obtain the BCC on the website of the Federal Tax Service of Russia. To pay the fee, just visit any bank branch and submit all the necessary documents. A check certified by the cashier's stamp and signature will confirm the transaction.

Who is exempt from paying?

Car owners may not pay the fee in the following cases:

1. The vehicle is over 30 years old. The machine must not serve as a source of income or be used for commercial purposes. In addition, the engine, frame and body must be original.
2. Property of displaced persons participating in the program for voluntary return to their homeland.
3. The vehicle title contains a stamp confirming payment of the recycling fee. The manufacturer or former owner has already paid the required amount before selling the car.

Every year the automobile market is replenished with new car models. However, in 2021, buying a vehicle will cost a pretty penny, which has been helped by an increase in the recycling rate. It is almost impossible to get around it, so it is better to study the rates in advance.

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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 effect, 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.

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.

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.

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.

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.

Buyers of the following cars may fall into the category of US payers:

• 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.

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. From February 2021, the base rate of the CS is 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.

Without a state

Although participants in the car recycling market claim that Hetek is, in fact, the only enterprise for the full recycling of vehicles, the Internet is replete with websites of organizations that also call themselves recyclers. As a rule, such companies are actually scrap metal collection points or car dismantling sites, where instead of deep processing, vehicles are dismantled into spare parts, which are sold on the secondary market.

“When the first recycling program was underway, a million different individual entrepreneurs appeared on our market, who acted as intermediaries and took cars from auto centers. It was a madhouse, at that time all processes were not particularly monitored, no licenses for waste were required, so spare parts went to the black market,” recalls Alexander Nikitin, director of the Moscow waste management company Resource Management Center.

Director Alexander Kharitonov explains that the so-called gray companies that became active during the recycling program are simply old metal collection points that have been in every district since Soviet times. “With the introduction of the program, they needed to “find a face”, to refine themselves in order to work with large car dealerships, so here we are not talking about the emergence of a large number of such companies; I would call what happened a massive rebranding,” Kharitonov explained.

A car owner who scraps his car generally doesn’t care what happens to it afterwards. It is in his interests to receive a certificate guaranteeing a discount on a new car. When asked whether any company that accepts cars for scrap can issue the necessary recycling certificates, a former Karat employee noted that not all car acceptors have this right: “First of all, the recycler must have a license for scrap collection: colored and black scrap Otherwise, the car dealership will not accept the certificate, since it will not correspond to the accepted sample. As a rule, the dealer places high demands on the document.”

However, it is not difficult to obtain a license for ferrous and non-ferrous scrap: the cost varies from 300 thousand to 400 thousand rubles for each category of scrap, the license is unlimited. In addition, it is possible to purchase a company with a ready-made license - such an event will cost several times more, but in a much shorter time: it will take about a week to complete all the paperwork. But none of these licenses guarantee a complete and environmentally friendly recycling cycle for the machine.

I will, but not to you

While still the prime minister of the country, Vladimir Putin signed a decree according to which a state car recycling program was launched on January 1, 2010. It was aimed at updating the domestic vehicle fleet, a large share of which were old, worn-out cars. It was assumed that any citizen could scrap his car and, in exchange for a scrappage certificate, receive a 50 thousand ruble discount on a new car at the car dealership. The state allocated more than 10 billion rubles for the annual implementation of this “experiment”: mainly subsidies went to manufacturers. State money was compensation for the discount provided by dealers on new cars.

All automakers with factories in Russia could participate in the program. To do this, several conditions had to be met: the model of the new car sold had to comply with the list approved by the Ministry of Industry and Trade, not exceed a weight of 3.5 tons (heavier cars were assessed differently), be 10 years old, etc.

Subsidies from the federal budget in 2010 were issued monthly, depending on the number of recycling certificates. However, quite soon the program was curtailed, and now, all offers of discounts “under the recycling program”, “trade-in” and everything else that buyers remember since 2010 are only corporate programs of the manufacturers themselves, the Ministry of Industry and Trade reported.

The Ministry of Industry jointly with the Federal Service for Financial and Budgetary Supervision monitored compliance with the program. By the way, it was abolished in 2021.

Recyclers and intermediaries agree on one thing: there has been no state program as such for a long time. While it was in effect, car dealers felt an influx of customers, and then simply left a loud and attractive name, although the discount was no longer provided by the state, but by the car manufacturer.

The dealers themselves claim that they still receive subsidies from the state. The documentation required to participate in the program—recycling certificates—has also been transformed. According to a former employee of Karat LLC, until recently the document was “just a piece of paper with the required signature and seal.” But then, among dealers, without the participation of the state, a certain standard certificate (act) was developed, which is still used today.

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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.

The basic tariff for individuals is clearly defined and does not change due to the volume of the internal combustion engine or any other characteristics of the car. The fee is 3,400 rubles for cars not older than three years and 5,200 for others.

For legal entities, including importers and manufacturers of vehicles, who pay money before selling them, rates depend not only on the age of the car, but also on the engine size.

It is most convenient to show changes in coefficients in tabular form. Below is information about the fee for Category B vehicles - both trucks and cars. The coefficients for legal entities are indicated, since it is for them that the rates have changed. Individuals will need to pay much less.

The data in the following table refers to trucks included in category C.

And finally, information about category D buses.

The law has not yet established specific deadlines. But until the fee is paid, you are not allowed to use the vehicle. VAT is not paid on this amount.

To pay, you need the car owner’s passport and a receipt with the details of the person receiving the fee. You can find out information on the website of the Federal Tax Service of the Russian Federation. The receipt is presented to the traffic police when the car is registered.

international experience

In some countries, such as the USA, where, due to the high level of motorization, by the 1960s a developed infrastructure for car recycling had been formed. About 70-90% of the mass of old cars can be recycled, and this area is a profitable business. In the United States, auto recycling facilities recycle about 14 million tons of steel, large volumes of mercury, petroleum products and other materials. In the United States, car owners and automakers do not bear the cost of recycling cars.

However, in European and some other countries, where motorization was less than in the United States, and where there was no established system for recycling old cars, additional investments were required to develop such activities. In addition, under pressure from environmentalists, the authorities of European countries decided to increase the recycling level to 95%.

Back in 1978, Norway introduced a special deposit for car recycling. It is about €300, paid by the first owner of the car, and when scrapped it is returned to the last owner.

In 2000, a recycling tax on cars was introduced in the EU. It is paid by the first owner of the car upon purchase, its size depends on the country, and is about €100. Since 2005, a similar fee has been introduced in Japan ($70-$180).