Recycling fee: what is it, who pays it

What is the recycling fee, who pays it and what tariffs came into force in 2023 – in the Kommersant information.

A recycling fee in Russia is a tax that importers and manufacturers must pay for each vehicle produced or imported into the country. It is charged to ensure the subsequent processing of this vehicle. The payment was introduced in Russia in 2012 when the country joined the WTO. It applies to cars, trucks, buses, motorcycles and other types of vehicles.

This collection was intended to help solve several problems. In particular, reduce the number of old, obviously faulty machines, improve the environmental situation, support domestic producers (they are given subsidies, the size of which is approximately equal to the tax).

Who pays the recycling fee?

The disposal fee is a one-time payment, so if the manufacturer, first buyer or importer paid it, then each subsequent owner does not need to do this.

Pay the recycling fee:

— importers (for a car imported into Russia);

— manufacturers (for a vehicle manufactured in the country);

— buyers (if no salvage fee was paid for the car).

Payment is made to those vehicles that are listed in:

— the list of self-propelled vehicles approved by government decree No. 81 of February 6, 2016;

— list of wheeled vehicles approved by Government Decree No. 1291 of December 26, 2013.

In some cases, the recycling fee is not paid. Among them:

— temporary import of a car into the country without registration;

— import of vehicles that belong to refugees or internally displaced persons;

— importation of a car that belongs to the diplomatic mission of another country;

– if the car is more than 30 years old from the date of assembly.

Changes for 2023

From August 1 of this year, new recycling tariffs have been in effect in the country. The amount of payment for the import of trucks has especially increased (by 35–40%). On average, the recycling fee rate will be indexed by 1.7–3.7 times for passenger cars, 2.5–3.4 times for light commercial vehicles, and 1.7 times for trucks.

To calculate the tax amount, you need to multiply the base rate by a coefficient. Both indicators depend on the type of vehicle, its age and other aspects.

The formula for calculating the recycling fee looks like this: recycling fee = base rate? coefficient.

The basic recycling fee rates in 2023 are:

20,000 rubles – for category M1 (passenger cars);

150,000 rubles – for all other categories of vehicles;

172,500 rubles – for self-propelled vehicles and trailers for them, special equipment.

The coefficient depends on the parameters of the vehicle: age, category, engine size, technically permissible weight.

Also, from August 1, private import at reduced rates is possible only for personal use. It should be taken into account that in the new interpretation of the government decree, the rate for individuals is equal to that accepted for companies if the car is re-registered less than a year after customs clearance. That is, if a person declares the import of a car for private use, it must be registered in his name for at least a year.

Experts advise that when purchasing an imported car, carefully check the documents, because they may offer to pay the difference in the recycling fee not to the seller (reseller), but to the buyer.

You can find out whether this fee has been paid by looking at the corresponding note in the vehicle passport. It should be checked regardless of whether the car is purchased at a dealership or second hand.

How to pay

If the car is imported not by a legal entity, but by a “private owner,” then the payment period is not established. However, the payment must be made before registering the vehicle and receiving the title.

Large resellers pay a fee at customs. Russian car manufacturers and individuals pay to tax inspectorates using the details indicated on the Federal Tax Service website.