When deciding to buy a car both in the domestic open spaces and outside the home country, it is necessary to take into account all the costs associated with such an acquisition.
One of the expense items is the mandatory payment of a utilization fee for imported vehicles or for vehicles for which the seller had not paid this fee earlier.
What kind of payment it is and what payment procedure is established for it, you will find out by reading the materials of the presented article.
Payment type
A recycling fee is imposed on all vehicles in the territory Russian Federation from 01.09.2012. This fee is aimed at ensuring the environmental friendliness of the subsequent disposal of vehicles (TC).
Disposal fee is a mandatory payment and is collected from each vehicle once.
Any car owner needs to know that without the presence of an appropriate mark on the introduction of waste collection in the passport () of the purchased car, it is impossible to register it with the traffic police.
Payers
Most car owners who have purchased their car from scratch in Russia do not have to deal with the issue of paying a recycling fee, since for new cars given view payment has already been made by the importer importing the vehicle or by the car manufacturer.
If you belong to the category of drivers who prefer cars without mileage, you just need to make sure when buying that the corresponding mark on the payment for utilization is entered in the PTS.
Those who make a purchase at a secondary car market, in addition to thoroughly checking the vehicle itself, should also carefully consider the accompanying documentation for the car of interest.
Pay attention to the date of issue of the passport of the purchased vehicle. If the TCP was issued before the entry into force of the Federal Law, that is, until 09/01/2012 payment of the disposal fee will not be required.
There are legally defined categories of persons who are not required to make a scrappage payment for their private cars:
- immigrants (compatriots living abroad, as well as refugees) importing their vehicles into Russia;
- diplomats (including family members) with appropriate immunity;
- owners of retro cars (over 30 years old) who have preserved or restored the original equipment of the car.
However, in the case of buying a car from a person belonging to one of the above groups, as well as in the case of revealing of illegal evasion by the seller from making the corresponding payment, the subsequent owner will have to fulfill the obligation to pay the disposal fee.
Therefore, when starting to draw up a sale and purchase transaction, carefully consider the study of the accompanying documentation for the purchased car, namely, pay attention to the special marks in the TCP and inquire about the reasons for non-payment of the recycling fee.
If you find a problem in a timely manner, you can either refuse to complete the transaction, or get a discount in the amount of the upcoming costs of paying the disposal fee.
You will learn how not to be mistaken when choosing a used car and what to look for when making a purchase by reading the following.
If you have any doubts or questions when concluding a vehicle purchase and sale transaction, contact our lawyers for free advice. Qualified specialists will assess all the risks of the upcoming transaction and provide legal support.
It should be noted that from 01.01.2014 (No. 278-FZ), privileges on transport imported from the countries of the Customs Union, as well as on vehicles related to international transport, which previously fell under the free customs zone procedure in the Kaliningrad region.
Future car owners should know in what cases they will have to personally pay the waste collection:
- import of cars purchased abroad;
- purchasing a car from beneficiariesexempted from paying waste collection;
- purchase from offenderswho have not timely fulfilled the requirement to pay the waste collection fee.
In the first case, the collection of payments is carried out by the Federal Customs Service, and in the next two - by the Federal Tax Service.
Payment calculation
If the car is supposed to pay a waste collection fee, the payer should remember that the responsibility for calculating the contribution and timely payment falls entirely on his shoulders.
The procedure for calculating and collecting waste collection is established by the Government of the Russian Federation.
The video shows the size of the utilization fees for transport established in Russia.
The amount of the payment is determined based on the base rate and the characteristics of each individual vehicle (release date, weight, engine volume, chassis).
Calculation is reduced to calculating the product of the base rate (B) by the coefficient (K), which depends on the parameters of a particular vehicle.
The rates and coefficients for calculating the waste collection for all types of vehicles are presented in tabular form:
Calculator for individuals
The base rate (B) for passenger cars today is 20,000 rubles.
The coefficient (K) for foreign cars imported for personal use, regardless of engine characteristics, is:
- for new cars - 0,1 ;
- for vehicles over three years old - 0,15 .
If the documents that could confirm the year of manufacture of the car are lost, then the year of manufacture is established by the VIN number of the car. The borderline age of three years is counted from July 1 of the vehicle's release year.
Based on the established indicators of the multipliers, the waste collection is:
- for a new car - 2000 rubles;
- for transport aged three years and older - 3000 rubles.
The payer calculates the amount of the payment himself and deposits the amount according to the established BCC (budget classification code) to the account of the Federal Treasury (FC).
Payment
It should be borne in mind that the procedure for paying for the scrappage fee in the event that the car is driven from abroad and in the case of purchasing a car for which the corresponding payment has not previously been made, is different.
Import of foreign cars
If the car is imported from abroad by an individual, the waste collection is charged by the Federal Customs Service (FCS).
Registration and payment must be within the allotted time.
To go through the procedure for full customs clearance of the driven vehicle, the payer must appear at the customs authority at the place of residence with the following documents:
- PTSfor the car being processed;
- copies of documents certifying the compliance of the vehicle with the data included in the calculation of the waste collection
- car purchase agreement;
- copies of payments
- copy of power of attorney
After checking the accuracy of the calculation of the amount of waste collection, as well as the receipt of funds to the FC account, a mark is made about the payment in the corresponding section of the TCP.
You can find information about the payment procedure, as well as find out the KBK and bank details on the official website of the FCS.
Buying a car without waste collection
Charging from car manufacturers, as well as from individualsthat purchased a vehicle without a previously paid waste collection is made by the Federal Tax Service (FTS).
On the FTS website there is a section “Utilization fee”, where you can find out the BCC, draw up a utilization fee calculation in the appropriate form, and also make an appointment with the tax authority of your region.
After 3 working days from the date of the transfer of the amount of waste collection to the FC account, you must report to the tax authority to confirm the correctness of the transfer.
The payer must have a number of documents with him:
- completed waste collection calculation form;
- PTS for the car being processed;
- copies of documents certifying the compliance of the vehicle with the data included in the calculation of the waste collection (type approval of the vehicle chassis, certificate of conformity, certificate of safety, technical expertise conclusion, shipping documentation);
- contract of sale (for individuals who have purchased a vehicle);
- copies of payments, confirming the fact of depositing funds for the corresponding BCC.
- copy of power of attorneyif the payer acts through an authorized representative.
When preparing documents for a self-assembled car, it should be submitted in a tax copy Vehicle Title on the basis of which the new TS was created. In this situation, the amount of the payment is calculated as the difference between the amount payable and the earlier paid collection amounts.
After checking the correctness of the calculation made, as well as the receipt of funds to the FC account, a mark is put on the payment in the corresponding section of the TCP.
If you have paid an incorrectly calculated waste collection fee, you will either have to pay the missing amount or fill out an application for the return of the overpaid funds.
conclusions
- When purchasing another car, make sure to pay for the waste collectionby checking the mark in the appropriate section of the TCP.
- Pay attention to the date of issue of the title, if the document is dated earlier 09/01/2012 everything is in order - payment of the recycling fee is not required.
- Failure to pay the scrappage fee entails the refusal of the traffic police to register the vehicle... In turn, according to Art. 12.1. Administrative Code of the Russian Federation, transport management that has not passed state registration is punishable by a fine in the amount of 500-800 rubles, and for the next violation, the car owner will be charged 5000 rubles or deprive driving license for up to three months.
If you still have questions related to the payment of the recycling fee or have controversial situations with representatives of the law, ask our legal experts for clarification.
For most car enthusiasts, the recycling fee is a kind of innovation. Who should pay for it? How big is it? In this article we will tell you about the recycling fee for cars, we will answer frequently asked questions.
Recycling fee for cars
Recycling collection for cars is regulated by the Federal Law of June 24, 1998, No. 89-FZ "On production and consumption waste". In accordance with the legislation, a recycling fee is a payment of funds to the budget of the Russian Federation, directed in the future to utilize a vehicle. Thus, thanks to the disposal measures carried out in accordance with all the rules, it is possible to ensure the safety of public health and the ecological well-being of the environment.
Who is obliged to pay the recycling fee?
The obligation to pay the recycling fee rests with both individuals and legal entities who:
- imported a car into the territory of the Russian Federation;
- produce cars on the territory of the Russian Federation;
- purchased a car from persons who have not previously paid the recycling fee due to compliance with clause 6 of article 24.1 of the Federal Law of 24.06.1998 No. 89-FZ or in connection with a violation of the legislation governing the payment of the utilization fee.
Example 1. Gaikin G.G. acquired a car belonging to the wife of an employee of the German diplomatic mission. The car was imported into the Russian Federation from Germany a year earlier. G.G. Gaikin you will have to pay a recycling fee.
Example 2. Gaikin G.G. carries out the import of a car into the territory of the Russian Federation from Japan. In this case, G.G. Gaikina the obligation to pay the recycling fee will be assigned.
How to calculate vehicle recycling fee
To calculate the size of the recycling fee, you must use the following formula:
Base rate:
- cars that are not used for commercial purposes - 20,000 rubles;
- cars used for commercial purposes, buses, trucks - 150,000 rubles.
The coefficient for calculating the amount depends on several parameters:
- the age of the car;
- engine's type;
- engine displacement;
- the purpose of using the car (commercial, personal);
- gross vehicle weight;
- chassis weight.
Example 3. Gaikin G.G. plans to purchase a new passenger car weighing 1900 kg for personal use. The coefficient for calculating the amount is 0.83. The recycling fee will be: 20,000 * 0.83 \u003d 16,600 rubles.
Utilization fee table and rates
In accordance with the List of types and categories of wheeled vehicles (chassis) and trailers to them, in respect of which the utilization fee is paid, as well as the size of the utilization fee, the size of the Coefficient for calculating the amount of the utilization fee can take the following values:
| New car | ||
| For individuals: | ||
| 1,42 | 5,3 | |
| Engine displacement: | ||
| less than 1000 cc | 1,42 | 5,3 |
| 1001-2000 cc | 2,21 | 8,26 |
| 2001-3000 cc | 4,22 | 16,12 |
| 3001-3500 cc | 5,73 | 28,5 |
| over 3500 cc | 9,08 | 35,01 |
| 0,17 | 0,26 | |
| For legal entities: | ||
| Full mass: | ||
| up to 2.5 tons | 0,83 | 0,88 |
| 2.5-3.5 tons | 1,32 | 2,06 |
| 3.5-5 tons | 1,65 | 2,64 |
| 5-8 tons | 1,82 | 4,56 |
| 8-12 tons | 2,21 | 6,91 |
| 12-20 tons | 2,43 | 10,06 |
| 20-50 tons | 4,79 | 11,8 |
Rules for paying the recycling fee
After the calculation of the amount of the utilization fee has been made, it must be paid. For this purpose, a payment order is drawn up, which indicates the budget classification code (BCC) 182 1 12 02000 01 2000 120. The utilization fee is not a tax fee.
After the scrappage fee has been paid in the Vehicle Passport (PTS), a note is put on the payment in the section "special marks".
Secondary car buyers don't need to worry. russian market about the absence of this mark only in two cases:
- the car of domestic assembly received the title of title before 01.09.2012;
- imported car was delivered to the territory of the Russian Federation before 09/01/2012
Responsibility for non-payment of the recycling fee
In case of non-payment of the utilization fee, no penalties are provided, but the impossibility of registering the vehicle is provided, i.e. registration. And this, in turn, entails trouble in accordance with Article 12.1 of the Administrative Code of the Russian Federation:
In what cases the recycling fee is not paid
In accordance with clause 6 of article 24.1 of the Federal Law of June 24, 1998 No. 89-FZ, the utilization fee is not paid in the following cases:
- the car was brought into the territory of the Russian Federation by persons recognized as refugees, internally displaced persons, participants State program to promote the voluntary resettlement of compatriots living abroad;
- the car was imported into the territory of the Russian Federation and belongs to a diplomatic mission, consular office, an international organization enjoying the priorities and privileges of international law;
- the car was imported into the territory of the Russian Federation and belongs to an employee (family members) of a diplomatic mission, consular office, an international organization enjoying the priorities and privileges of international law;
- the car was produced more than thirty years ago, is not used for commercial purposes, has the original engine, body and (if any) frame and has been preserved or restored to its original condition.
Collecting regulations
When considering issues related to recycling fees, it is recommended to pay attention to the regulations:
- Federal Law of June 24, 1998 No. 89-FZ "On Production and Consumption Waste"
- Decree of the Government of the Russian Federation of December 26, 2013 N 1291 "On recycling fee in relation to wheeled vehicles (chassis) and trailers to them and on amendments to some acts of the Government of the Russian Federation" (with amendments and additions)
Disposal fee in Kazakhstan / Belarus
The recycling fee in Kazakhstan has been introduced since 2016. The formula for calculating the utilization fee is the same as in the Russian Federation. The base rate was 50 MCI (106,050 tenge). Recycling fee calculation factor:
| Types and categories of vehicles | Coefficient for calculating the amount of recycling fee |
| Cars of category M1 (passenger cars) and high cross-country ability Category G | |
| Electric vehicle (excl. Hybrid) | 3 |
| Engine displacement: | |
| less than 1000 cc | 3 |
| 1001-2000 cc | 7 |
| 2001-3000 cc | 10 |
| over 3001 cc | 23 |
| Cars of category N1, N2, N3 (trucks) and off-road vehicles of category G | |
| Full mass: | |
| up to 2.5 tons | 3 |
| 2.5-3.5 tons | 4 |
| 3.5-5 tons | 5 |
| 5-8 tons | 5 |
| 8-12 tons | 6 |
| 12-20 tons | 11 |
| 20-50 tons | 17 |
The recycling fee in Belarus has been introduced since March 01, 2014. The principle of calculating the recycling fee is in many ways similar to the calculation of the collection in the Russian Federation. In 2017, the size of the recycling fee was (in Belarusian rubles):
| Types and categories of vehicles | Utilization fee (BYN) | |
| New car | Vehicle over 3 years old (from date of manufacture) | |
| Cars of category M1 (passenger cars) and off-road vehicles of category G | ||
| Electric vehicle (excl. Hybrid) | 8514 | 52470 |
| Engine displacement: | ||
| less than 1000 cc | 8514 | 52470 |
| 1001-2000 cc | 13266 | 81774 |
| 2001-3000 cc | 25344 | 81774 |
| 3001-3500 cc | 34353 | 282150 |
| over 3500 cc | 54450 | 346599 |
| Cars imported into the Russian Federation for personal use, regardless of the type of engine | 4950 | 7425 |
| Cars imported from the territory of the member states of the Eurasian Economic Union, regardless of the type of engine | 4950 | 7425 |
| Cars of category N1, N2, N3 (trucks) and off-road vehicles of category G | ||
| Full mass: | ||
| up to 2.5 tons | 37125 | 65340 |
| 2.5-3.5 tons | 59400 | 92813 |
| 3.5-5 tons | 74250 | 118800 |
| 5-8 tons | 81675 | 338580 |
| 8-12 tons | 99495 | 513068 |
| 12-20 tons | 109148 | 746955 |
| 20-50 tons | 215325 | 876150 |
Heading "Questions and Answers"
Question number 1. I am planning to deliver a passenger car from Japan for my own use. When do I need to pay the recycling fee?
Question number 2. Upon import passenger car for personal use on the territory of the Russian Federation, how much will I have to pay the recycling fee? The car is 4 years old.
When importing a car for personal use into the territory of the Russian Federation, you need to calculate the amount of the recycling fee. To do this, you need to use the formula:
- Base rate - 20,000 rubles
- Utilization fee calculation coefficient - 0.26
- The utilization fee is 20,000 * 0.26 \u003d 5200 rubles.
Question number 3. Can I first put the vehicle on registration at the traffic police, and then pay the recycling fee?
No, you cannot do this, because inspectors are obliged to check the presence of a mark on the payment of the utilization fee in the TCP, after which they will have the right to register the car.
Question number 4. In case of late payment of the recycling fee, will I be charged a penalty?
The legislation does not provide for the accrual of penalties for non-payment of the utilization fee, but the traffic police will still issue a fine for driving an unregistered vehicle. Punitive measures can be up to deprivation of the right to drive a vehicle for up to three months.
Ecology is one of the most pressing problems of our time. A large amount of pollution enters the atmosphere from cars and other vehicles. The issue of recycling such equipment is especially acute, because it is problematic and costly to get rid of a machine that has become unusable without harming the external environment, therefore, a recycling fee was introduced in 2012.
The recycling fee for cars is a one-time payment collected from certain categories of payers, necessary for the further disposal of a vehicle that has become unusable, in accordance with established environmental standards. For many Russians, it is still unclear why a recycling fee is needed. The need to pay it is explained by the fact that at the expense of the proceeds, the state can provide environmental safety environment.
The recipient of this fee is the state. It also takes responsibility for protecting the environment and the life and health of citizens from the harmful effects of cars.
A recycling fee is paid for not only cars and trucks, but also other vehicles, self-propelled machines, even trailers.
Who pays?
Federal Law No. 89 clearly defines the list of persons obliged to pay the recycling fee, in paragraph 3 of Article 24.1. These include:
- persons who imported a car from abroad to the territory of the Russian Federation;
- companies engaged in the production of cars in the country;
- persons who bought a car within the country from citizens who are exempted from paying a recycling fee;
- owners of cars for which the fee was not previously paid due to other customs procedures in relation to the vehicle on the territory of the SEZ in the Kaliningrad region.
Manufacturers of the domestic auto industry, as well as persons purchasing a car in the country, pay the due amount to the Federal Tax Service. If the vehicle is subject to a recycling fee due to its import into the country, then payment is made to the accounts not of the Tax Service, but of the Federal Customs Service. All supporting documents are provided to the same place where the money is transferred.
Who is exempt from payment?
The right not to pay the recycling fee for cars is spelled out in paragraph 6 of Article 24.1 of the Federal Law No. 89. The number of persons exempted from this fee includes:
- those who participate in the state program for the resettlement of compatriots from foreign countries and transport own car to Russia;
- diplomatic missions, consulates, as well as international organizations with a special status (and the right applies not only to those cars that belong to such organizations, but also those that are in the possession of employees and their families);
- owners of cars manufactured more than 30 years ago, but with the obligatory fulfillment of two conditions: use exclusively for personal purposes, the presence of an original engine, body and frame (if any) in the car;
- cars produced no more than 3 years ago, if they are placed under the customs procedure of a free customs zone (in Russia, this operates on the territory of the Kaliningrad region).
However, if cars are subsequently sold by participants in the state program or by diplomatic missions, consulates and their employees, then the need to pay a recycling fee arises from the buyers of the car.
Payment of the fee if it is not paid by the previous owners
Sometimes buying a car imposes an obligation on a person to pay a recycling fee on him. For example, such a need arises if a car was imported into a country with transit numbers for a specific person. Buying a car abroad frees the seller from the recycling fee, but these obligations are passed on to the buyer.
Less common are situations when a car is bought from participants in state programs or diplomatic missions. But there are more cases when a car is sold by an unscrupulous owner who deliberately avoided paying a contribution to the state treasury. What does this mean? The person did not pay the customs fee, although he had to. What should the buyer do in this case? You can do it in several ways:
- cancel the deal and find a car with the paid fee;
- demand a reduction in cost due to additional costs.
Separately, it is necessary to mention the situations when it is acquired domestic car, PTS for which was issued before the entry into force of the law on recycling fee, that is, until September 1, 2012. In this case, there is no obligation to pay the contribution. This also applies to foreign cars imported into the country before the designated date.
How to calculate?
In accordance with the Decree of the Government of the Russian Federation No. 1291 of December 26, 2013, the duty to calculate and pay the utilization fee for cars is assigned to the payers of this contribution. I.e, you have to do it yourself, neither the Federal Tax Service nor the Federal Customs Service will make payments for citizens or an organization.
All cash receipts in favor of the federal budget should be made exclusively in rubles.
To calculate the amount of the due utilization fee, a single formula is used:
Recycling Fee \u003d Base Rate * Vehicle Ratio
You can find suitable values \u200b\u200bfor both parameters in the list of vehicle types and categories for which the recycling fee is paid.
Base rate
It will not be difficult to determine the base rate, since only 2 parameters correspond to it. Moreover, they have NOT changed in 2018. The situation looks like this:
- the base rate is 20,000 rubles (category M1), when it comes to passenger carpurchased for personal, not commercial use;
- the base rate is 150,000 rubles (categories N1, N2, N3) for passenger cars intended for commercial use and large vehicles (buses and trucks).
The difference in payment is tangible and depends on the type of car and the nature of its use. The base rates quoted will be used to pay the recycling fee up until 31 December 2018. They relate to vehicles manufactured in 2017.
Vehicle ratio
In addition to the base rate, the coefficient applied to a particular vehicle affects the amount of the recycling fee. It depends on a number of factors:
- year of issue;
- parameters (engine size, weight, dimensions).
For machines with electric motors, special factors are used that do not depend on mass, size and volume.
Sometimes physical indicators do not affect the level of the coefficient. For example, when ordinary citizens import a car from abroad, uniform rates from 0.17 to 0.26 are applied, depending on the year of manufacture (the rule does not apply to cars purchased for commercial use).
Example... Rokotov V.Yu. purchased a car manufactured in 2013 in Germany and is importing it into the territory of the Russian Federation. The car will be used for personal needs - travel to work, dacha and other things. What is the amount of the utilization fee for Rokotov to pay? Based on the purposes of use, the base rate will be 20,000 rubles. Since the car is more than 3 years old (counting from the date of manufacture), then a calculation factor of 0.26 must be applied. Hence the amount of the recycling fee will be equal to: 20,000 * 0.26 \u003d 5,200 rubles.
If citizen Rokotov bought a car built on the chassis of 2017 or whose production period did not reach 3 years, then the amount of the fee would be less, since a coefficient of 0.17 would be applied. Then I would have to pay: 20,000 * 0.17 \u003d 3,400 rubles.
Disposal fee from April 1, 2018
Changes in the calculation of the utilization fee for wheeled vehicles and their trailers have already come into effect. They were introduced by the Decree of the Government of the Russian Federation No. 300 of March 19, 2018. The innovations did not affect the size of the base rate; it remained the same as last year. but the recycling fee has increased since April 1, 2018 due to an increase in the applied coefficients.
There were no changes regarding self-propelled vehicles and their trailers in 2018. The size of the utilization fee for them remained the same. They are regulated by the Decree of the Government of the Russian Federation No. 81 of February 6, 2016.
Moreover, not only the coefficients themselves have changed, but also the procedure for establishing a certain value. So, before all vehicles were divided into new (released no more than 3 years ago) and old. Now there are not two such subgroups, but three:
- new cars manufactured less than 3 years ago (excluding cars from the third category);
- cars manufactured more than 3 years ago;
- cars made on the chassis of vehicles of 2017.
It is noteworthy that for cars based on the 2017 chassis, coefficients are used that are equal to or less than for all new cars.
For example, the calculation of the recycling fee for a car with an electric motor assumes the possibility of using the lowest coefficient, equal to 1.42, for cars based on the 2017 chassis. For new vehicles of this type, you will have to pay more (the coefficient is already 1.63). The largest amount to be paid will be for old cars, since the coefficient applied there is already 6.1.
Some coefficients were left unchanged. The increase did not apply to vehicles with engine displacement over 3,000 and 3,500 cm 3.
Generally recent changes will increase the amount of recycling fees paid by about 15%... The state plans to use these funds to develop more efficient and safe technologies for waste processing.
Responsibility for non-payment
There are no penalties for non-payment or late payment of the recycling fee. Such evasion does not fall under the rules of the Tax Code of the Russian Federation, since the payment is regulated by another regulatory legal act. However, non-payers will be forced to pay not only the amount of the due utilization fee, but also penalties calculated according to the following formula:
Penalty \u003d Amount of the due utilization fee * Number of days of delay * 1/300 of the current refinancing rate of the Central Bank of the Russian Federation
Moreover, the days of delay begin to count from the day following the last day of submission of documents confirming the payment.
The legislation does not establish specific deadlines for the payment of the fee. However, the vehicle PTS must contain a mark on the payment of the utilization fee or the basis for exemption from its payment. Otherwise, it can be considered that the car did not pass registration. And you can drive such a vehicle only within 20 days after purchase. Subsequently, you will have to pay a fine of 500 - 800 rubles in accordance with Article 12.1 of the Administrative Code of the Russian Federation. Repeated violation will result in deprivation of rights for a period of 3 months.
For individuals, the delivery time depends on where exactly the recycling fee is transferred:
- if the payment is transferred to the Federal Tax Service, then the documents must be submitted within 3 days after payment;
- to provide documents to the FCS, 15 days are given from the date of issue or actual crossing of the border (depending on who pays the fee).
Provision of supporting documents
The payer should understand that just paying the fee is not enough. It is also necessary to provide a mandatory package of documents to the Federal Tax Service or FCS. This list includes:
- calculation (Appendix No. 1 is filled in);
- copies of documents for the car;
- copy of the payment order.
Additionally, other documents may be required. For example, if the interests of the payer are represented by another person, then in his hands he must have a copy and the original of the title document. When calculating the overpaid utilization fee, it can be set off by attaching the offset decision (Appendix No. 2) and the offset statement (Appendix No. 3). The latter is not required in the FCS.
After checking all the information provided, a note is put down in the TCP that the utilization fee has been paid, and the car is considered registered.
The recycling duty on special equipment is charged once and is usually included in the cost of vehicles. It must be paid by buyers of foreign cars, used vehicles for beneficiaries, cars manufactured after 2012. The proceeds from the collection are used to improve engines or pay to owners when equipment is written off. Documentary confirmation of the payment of the utilization duty for special equipment is carried out in the form of a mark in the passport of the self-propelled vehicle.
General information
Utilization fee for special equipment - this is a one-time charge to the manufacturer / owner of self-propelled vehicles.
The established payment of the utilization fee for new-made special equipment increased by 5-10%, the calculation for used vehicles was increased by 2-3 times. The purpose of the adopted changes is to increase competition among machine-building enterprises and to replace imported goods in the domestic sales market. The tax on special equipment influenced the renewal and development of its own production of road-building equipment and agricultural machinery. The introduction of a forced measure affected the basic cost of imported equipment - manufacturers increased the price tag by 1.5 times.
Collection of payment for disposal:
- included in the total cost of the car;
- paid for sale and purchase or disposal transactions;
- calculated at the time of purchase.
In 2018, the register for the utilization tax on special equipment was supplemented with other types of vehicles. The list included:
- bulldozers;
- excavators;
- road special equipment;
- agricultural machinery;
- light vehicles;
- trucks;
- trailers / semi-trailers;
- snowmobiles / carts, etc.
For a certain unit, an individual calculation of the amount of the cash contribution is made.
The size of the utilization fee for special equipment
In 2018, the Council of Ministers approved a decree on the size of the utilization fee for transport equipment. Minimum size of the amount contributed for self-propelled vehicles from 150 thousand rubles was accrued to those vehicle owners who had operated special equipment for up to three years and owned semi-trailers. The scrapping duty is exempt if the total weight of the machine is less than 10 tons. The monetary amount of fees is influenced by:
- engine power;
- the mass of the car structure;
- release date.
The recycling fee is charged according to the calculation formula:
UtSb \u003d BazSt * Coeff,where
It is useful to preliminarily calculate the utilization fee for special equipment both for the enterprise that manufactures the products and for the purchaser of the vehicle. The accrued payment of the fee for new domestic transport is entered into the budget by the manufacturer when the vehicle is released, for imported models, accrual and settlement occurs when passing customs point and go to the federal budget.
Calculation example
Forced measures to apply recycling tariffs have reduced the presence of foreign models technical means at the bases of Russian enterprises. A significant coefficient is applied for the basic groups of special equipment:
- motor graders;
- bulldozers;
- excavators.
All data in the table is stable.
Consider the calculation of the recycling fee for a specific situation:
- Example 1
A motor grader weighing 16 tons was purchased. The disposal duty is calculated as follows:
- the age of the car under 3 years old - 150,000 rubles. * 6 \u003d 900 thousand rubles;
- over 3 years old - 150,000 rubles * 16.2 \u003d 2,430,000 rubles.
This amount to be paid is added to the basic cost.
- Example 2
A combine harvester was purchased, engine power up to 160 hp. from. Waste tax will be:
- new vehicles - 150,000 * 2.4 \u003d 360 thousand rubles;
- over 3 years old - 150,000 * 8.8 \u003d 1,320,000 rubles.
How to pay the recycling duty for special equipment will be discussed further.
The procedure and terms for paying the recycling fee for special equipment
The law does not regulate penalties in terms of payment, but regulates the right to drive vehicles, which depends on the registration of the car with Gostekhnadzor. When importing imported equipment, payment is made at customs, and the FCS puts a mark in the PSM. The details of the recipient of the Federal Tax Service of Russia for payment for disposal can be found on the sites of the online resource of the Federal Tax Service and the Federal Customs Service. According to the generally accepted form, you can independently calculate the cost of the utilization fee for special equipment and send the payment to the general budget fund. Eliminate difficulties and carry out a payment transaction is available to everyone through the State Service portal.
Reason for payment of CA:
- The vehicle is purchased from a beneficiary owner;
- In the PSM there are no marks on the payment of tax in the presence of such an obligation;
- The vehicle is purchased abroad and imported into the territory of the Russian Federation.
Transfers from an individual are accepted at branches of Russian banks, where you can take a form of a payment document with the necessary details. Legal entities make a transfer from their current account.
When can you not pay?
The contribution made by a legal entity / individual is confirmed by the Federal Tax Service - this is a mark in technical certificate The vehicle is of particular importance when exporting or importing self-propelled vehicles. In the absence of a record of payment of the recycling fee for special equipment by the buyer of the transport, the documents will not be accepted by Gostekhnadzor for registration of the purchased car. Full exemption from payment of the recycling fee depends on the status, condition and type of operation of the machines:
- special equipment - property of the Ministry of Foreign Affairs, diplomatic consulate or representative service;
- production of vehicles for over 30 years - non-commercial use, original assembly;
- transportation of special equipment from abroad - a program of relocation of persons on a voluntary decision.
During the period of use of special equipment, the owner pays a recycling fee once, taking into account general rules with the use of permissible benefits. Responsibility and punishment for non-payment of the utilization fee for special equipment is borne by both parties - the manufacturer / importer of transport supplies and the buyer.
Responsibility for non-payment of the fee
Legal prohibitions do not apply in the absence of a mark for payment of a recycling fee for special equipment. It should be noted that violation of the term for registration of the vehicle calls for responsibility under Article 12.1 of the Administrative Code of the Russian Federation:
- the imposition of penalties on the owner - 500-800 rubles at the first notice;
- if you ignore the requirements of the inspector - 5000 p. + deprivation of rights.
You must pay the fee on time and register the car. It is prohibited to drive vehicles without a Gostekhnadzor mark.
It is important for sellers and buyers of special equipment to go through the procedure of payment for scrap collection. Manufacturers of new car brands include a recycling fee in the base cost of a car, and the presence of a mark frees the purchaser from re-payment. Additional payment It should not be entered if - the special equipment arrived in the territorial zone of the Russian Federation before 09/01/2012, or the PSM was received before 09/01/2012.
We invite you to familiarize yourself with the rates of utilization fee for self-propelled vehicles. For the first time, this fee was introduced for various types and categories of special equipment in 2016, in 2018 the base rate was raised
The list of types and categories of self-propelled vehicles and trailers for them, in respect of which the utilization fee is paid, as well as the size of the utilization fee (approved by the Decree of the Government of the Russian Federation of May 31, 2018 No. 639)
| Identification code * (1) | The coefficient for calculating the size of the utilization fee * (4) |
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| New self-propelled vehicles and trailers * (5) | Self-propelled vehicles and trailers to them, from the date of production of which more than 3 years have passed * (5) |
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| I. Motor graders (classified by codes 8429 20 001 0, 8429 20 009 1, 8429 20 009 9)*(6) |
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| power power plant not less than 100 hp and less than 140 hp. | |||
| power plant capacity not less than 140 hp. and less than 200 hp | |||
| power plant capacity not less than 200 hp. | |||
| II. Bulldozers (classified by codes 8429 11 001 0, 8429 11 002 0, 8429 11 009 0, 8429 19 000 1, 8429 19 000 9) * (6) |
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| power plant capacity less than 100 hp | |||
| And less than 400 hp. | |||
| III. Excavators (classified by codes 8429 51, 8429 52, 8429 59 000 0)*(6) |
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| power plant capacity less than 170 hp | |||
| IV. Wheel loaders (classified by codes 8429 59 000 0) * (6) |
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| power plant capacity less than 100 hp | |||
| power plant capacity not less than 100 hp. and less than 125 hp. | |||
| power plant capacity not less than 125 hp. and less than 150 hp | |||
| power plant capacity not less than 150 hp | |||
| V. Road rollers (classified by codes 8429 40 100 0, 8429 40 300 0) * (6) |
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| power plant capacity less than 40 hp | |||
| power plant capacity not less than 40 hp. and less than 80 hp. | |||
| power plant capacity not less than 80 hp. | |||
| Vi. Front loaders (classified by codes 8427 10, 8427 20, 8429 51)*(6) |
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| power plant capacity less than 50 hp | |||
| power plant capacity not less than 50 hp. and less than 100 hp. | |||
| power plant capacity not less than 100 hp. and less than 200 hp | |||
| power plant capacity not less than 200 hp. and less than 250 hp. | |||
| power plant capacity not less than 250 hp and less than 300 hp | |||
| power plant capacity not less than 400 hp | |||
| Vii. Self-propelled cranes, with the exception of cranes based on the chassis of wheeled vehicles (classified according to the code 8426 41 000) * (6) |
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| power plant capacity less than 170 hp | |||
| power plant capacity not less than 170 hp. and less than 250 hp. | |||
| power plant capacity not less than 250 hp | |||
| VIII. Pipe-laying cranes, crawler cranes (classified by codes 8426 49 001 0, 8426 49 009 1) * (6) |
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| power plant capacity less than 130 hp | |||
| power plant capacity not less than 130 hp and less than 200 hp | |||
| power plant capacity not less than 200 hp. and less than 300 hp | |||
| power plant capacity not less than 300 hp | |||
| IX. Trailers (classified by codes 8716 20 000 0, 8716 31 000 0, 8716 39 500 1, 8716 39 500 9, 8716 39 800 5, 8716 39 800 8, 8716 40 000 0) * (6) |
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| with a lifting capacity of more than 10 tons | |||
| X. Road maintenance machinery, with the exception of road maintenance machinery based on the chassis of wheeled vehicles (classified under codes 8705, 8479 10 000 0 )*(6) |
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| power plant capacity less than 100 hp | |||
| power plant capacity not less than 100 hp. and less than 220 hp | |||
| power plant capacity not less than 220 hp | |||
| XI. Machines and equipment for forestry |
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| Machinery and equipment for forestry (classified by code 8436 80 100) * (6) |
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| power plant capacity less than 100 hp | |||
| power plant capacity not less than 300 hp | |||
| Vehicles forwarder type (classified by codes 8704 22 910 1, 8704 22 990 1, 8704 23) * (6) |
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| power plant capacity less than 100 hp | |||
| power plant capacity not less than 100 hp. and less than 300 hp | |||
| power plant capacity not less than 300 hp | |||
| Front-end timber loaders and skidders (skidders) for forestry (classified according to codes 8427 20 190, 8427 90 000, 8701 94 100 1, 8701 94 100 9, 8701 94 500 0, 8701 95 100 1, 8701 95 500 0) * (6) |
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| power plant capacity less than 100 hp | |||
| power plant capacity not less than 100 hp. and less than 300 hp | |||
| power plant capacity not less than 300 hp | |||
| XII. ATVs, snow and swamp vehicles (classified by codes 8703 21 109, 8703 21 909, 8703 10, 8703 31 109 0, 8704 90 000) * (6) |
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| with an engine volume of less than 300 cubic meters cm | |||
| XIII. Snowmobiles (classified by code 8703 10)*(6) |
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| with an engine volume of no more than 300 cubic meters. cm | |||
| with an engine volume of at least 300 cubic meters. cm | |||
| XIV. Wheel tractors (classified according to the code 8701 91, 8701 92, 8701 93, 8701 94 100 9, 8701 94 500 0, 8701 94 900 0, 8701 95 100 9, 8701 95 500 0, 8701 95 900 0, 8701 20 109 0, 8701 20 909 0.8709 )*(6) |
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| power plant capacity no more than 30 hp. | |||
| with a power plant of more than 30 hp. and no more than 60 hp. | |||
| power plant capacity more than 60 hp and no more than 90 hp. | |||
| with a power plant of more than 90 hp. and no more than 130 hp. | |||
| with a power plant of more than 130 hp. and no more than 180 hp. | |||
| power plant capacity over 180 hp and no more than 220 hp | |||
| power plant capacity more than 220 hp and no more than 280 hp | |||
| power plant capacity more than 280 hp and no more than 340 hp. | |||
| power plant capacity more than 340 hp and no more than 380 hp. | |||
| with a power plant of more than 380 hp. | |||
| XV. Crawler tractors (classified by code 8701 30 000 9)*(6) |
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| power plant capacity no more than 100 hp. | |||
| with a power plant of more than 100 hp. and no more than 200 hp. | |||
| with a power plant of more than 200 hp. | |||
| XVI. Combine harvesters (classified by code 8433 51 000) * (6) |
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| with a power plant of more than 25 hp. and no more than 160 hp. | |||
| with a power plant of more than 160 hp. and no more than 220 hp | |||
| power plant capacity over 220 hp and no more than 255 hp. | |||
| power plant capacity more than 255 hp and no more than 325 hp. | |||
| power plant capacity more than 325 hp and no more than 400 hp. | |||
| with a power plant of more than 400 hp. | |||
| XVII. Self-propelled power harvesters (classified by code 8433 59 110) * (6) |
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| power plant capacity no more than 295 hp. | |||
| power plant capacity more than 295 hp and no more than 401 hp. | |||
| power plant capacity more than 401 hp | |||
| XVIII. Self-propelled agricultural machines (classified by codes 8424 82, 8433 20 100 0)*(6) |
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| self-propelled crop protection sprayers with a power plant of more than 100 hp and no more than 120 hp. | |||
| self-propelled crop protection sprayers with a power plant of more than 120 hp and no more than 300 hp. | |||
| self-propelled crop protection sprayers with a power plant of more than 300 hp | |||
| self-propelled mowers | |||
| XIV. Dump trucks designed for off-road use (classified by code 8704 10) * (6) |
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| power plant capacity less than 650 hp | |||
| power plant capacity not less than 650 hp and less than 1,750 hp. | |||
| power plant capacity not less than 1,750 hp. | |||
* (1) Identification code provided for the purpose of collection by the Federal Tax Service of the recycling fee in respect of self-propelled vehicles and trailers.
* (2) The rated power of the power plant is taken into account. If in the field "Power of the engine (engines), kW (hp)" of the uniform form of the passport of a self-propelled vehicle and other types of equipment, this value is indicated only in kilowatts, for calculating and paying the utilization fee when converted into horsepower the ratio is 1 kW \u003d 1.35962 hp.
* (3) The carrying capacity of the trailer is understood as maximum weight the cargo for the transportation of which the trailer is designed, installed by the manufacturer (manufacturer).
* (4) The amount of the utilization fee for the category (type) of a self-propelled vehicle and its trailer is equal to the product of the base rate and the coefficient provided for a specific position. The base rate for calculating the size of the recycling fee for self-propelled vehicles and trailers is 172,500 rubles.
The main criterion in determining the coefficient for calculating the size of the utilization fee is the code of the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (hereinafter - the TN VED EAEU).
* (5) The date of manufacture of self-propelled vehicles and trailers for them is determined in accordance with the Procedure for determining the moment of release and engine volume of a motor vehicle, motor vehicle, established by Appendix 6 to the Agreement on the procedure for moving goods by individuals for personal use across the customs border of the Customs Union and customs operations related to their release, dated June 18, 2010. The date of manufacture of self-propelled vehicles and (or) trailers for them for the purpose of collection by the Federal Tax Service of the utilization fee is indicated in the passport of self-propelled vehicles and other types of equipment.
Search necessary equipment or spare parts has become even easier - leave it and they will call you back.
* (6) The classification code is given in accordance with the EAEU TN VED. If for different types for self-propelled vehicles, the same EAEU nomenclature of goods subject to foreign trade code and different coefficients for calculating the amount of the utilization fee are provided, and the name of the self-propelled vehicle does not correspond to any of the sections of this list, the calculation of the amount of the utilization fee is carried out at a larger coefficient. If the document on the assessment of the conformity of a self-propelled vehicle or trailer with the requirements technical regulations Of the Customs Union "On the safety of machinery and equipment" (TR CU 010/2011) or the technical regulations of the Customs Union "On the safety of agricultural and forestry tractors and trailers for them" (TR CU 031/2012), the EAEU nomenclature of goods subject to foreign trade code is specified, different from the code, according to which, in accordance with article 20 of the Customs Code of the Eurasian Economic Union, the specified goods are classified by the customs authorities, for the purpose of calculating and paying the utilization fee, the EAEU nomenclature of goods subject to foreign trade code is applied, according to which the goods are classified by the customs authorities. If the EAEU nomenclature of goods subject to foreign trade code is indicated in the documents on conformity in accordance with the previously valid version, the utilization fee is paid based on the tables of correspondence of the EAEU nomenclature of goods subject to foreign trade codes at the level of commodity items, subheadings and subheadings.
Note. The amount of the recycling fee payable in relation to self-propelled vehicles and trailers to them, for which a new passport of a self-propelled vehicle and other types of equipment manufactured (completed) on the basis of self-propelled vehicles or trailers, in respect of which a recycling fee has been paid, is issued, is determined as the difference between the amount of the utilization fee payable in respect of such self-propelled vehicles or trailers and the amount of the utilization fee previously paid in respect of self-propelled vehicles or trailers on the basis of which the completion was carried out. "
