Recycling fee 2021. Let's look at examples of which cars will become more expensive

Recycling fee concept

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

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

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

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

Who can avoid paying the recycling fee?

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

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

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

Features of confirmation of payment of the recycling fee

As a general rule, the collection of recycling fees is carried out by the Federal Customs Service of Russia.

The recycling fee is a non-tax payment. However, if the car was purchased from a person who violated his obligation and did not pay, then the Federal Tax Service is responsible for collecting the fee in this case.

To confirm the correctness of the calculation of the recycling fee, the payer must provide the customs office with a calculation of the amount of the recycling fee, as well as copies of payment documents confirming its payment.

The calculation is filled out according to the form approved by order of the Federal Tax Service of Russia dated October 24, 2016 No. ММВ-7-3/ [email protected]

The deadline for submitting it is 15 days from the date of import of the car.

After checking the correctness of the calculation of the amount of the recycling fee and its receipt according to the corresponding BCC to the account of the Federal Treasury, the customs office will put a mark on the payment of the recycling fee on the PTS forms.

In addition, in confirmation of payment of the fee, customs must issue the payer a customs receipt order.

Previously on the topic:

How to avoid mistakes when paying the recycling fee?

How is the recycling fee calculated?

The DC is calculated using this formula:

CS = BS * K

Where:

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

There are only two bets:

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

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

• Dimensions.
• Weight.
• Engine capacity.

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

Calculation example

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

150,000 * 4 = 600,000 rubles.

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

Recycling fee for cars in Russia in 2021 - 2019.

In accordance with Federal Law No. 89, car owners living in Russia are required to pay a one-time payment to the state. The operation of transport is harmful to the environment. The introduction of a recycling fee is related to ensuring safety.

The Government of the Russian Federation approved new amendments to the law, based on which the recycling fee in Russia will increase by 15% from April 1, 2021.

How will the recycling fee for cars increase in 2021 depending on engine size (table)

Cars

Trucks

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

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

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

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

Overpaid fees can be refunded or credited.

Excessively paid (collected) fees can be returned in the currency of the Russian Federation - rubles. To do this, you must submit a written application in the form given in Appendix No. 4 to the Rules to the customs or tax authority that put a mark on the passport on payment of the recycling fee. Interest on overpaid (collected) amounts is not paid, the amounts are not indexed, and commissions on banking transactions are paid from the transferred funds. An overpaid (collected) fee can only be offset against the upcoming payment of this mandatory payment. It will not be possible to offset it against other payments. To qualify, you must submit a written application using the form from Appendix No. 3 to the Rules (clauses 27, 28 of the Rules).

In both cases, in addition to the application, the Russian organization requires at least the following documents:

• settlement and payment document for the recycling fee;
• a document confirming the amount of overpaid (collected) recycling fee;
• a document confirming the authority of the person who signed the application, or a certified copy thereof.

For legal entities created in accordance with the legislation of a foreign state, a different list of documents is provided.

Upon making a positive decision on offset, the organization will receive a decision in the form given in Appendix No. 2 to the Rules within five working days from the date of such decision (clause 37 of the Rules).

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

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

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

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

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

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

A note in the PTS about payment of the recycling fee

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

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

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

Liability for non-payment of fees

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

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

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

Features of calculating the recycling fee in Belarus

The tax was introduced in 2014 in accordance with Decree of the President of the Republic of Belarus No. 64. The fee is not charged in the following cases:

1. Cars that came to the country as international aid are exempt from paying the tax.
2. The fee is not levied on vehicles belonging to diplomatic missions. Tax benefits also apply to their family members.
3. Starting from 2021, the state has stopped collecting taxes on freight vehicles equipped with Euro 6 engines.

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

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

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

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

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