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Environmental levy on goods and packaging of goods

The environmental fee is paid by manufacturers, importers of goods to be disposed of after the loss of their consumer properties, in case of failure to achieve the recycling standards for those goods (packaging) included in the List (paragraphs 7, 12 of Article 24.2, paragraph 2 of Article 24.5 of Law No. 89-FZ).

With regard to packaging to be disposed of after the loss of consumer properties, the obligation to pay an environmental fee is imposed on manufacturers, importers of goods in this package (paragraphs 7, 10, 12 of Article 24.2, paragraph 2 of Article 24.5 of Law No. 89-FZ).

The environmental fee for packaged goods that are not ready-to-use products is paid only in respect of the packaging itself (paragraph 3 of Article 24.5 of Law No. 89-FZ).

The environmental fee is not paid in respect of goods that are subject to disposal and exported from the Russian Federation (paragraph 4 of Article 24.5 of Law No. 89-FZ).

The rules for collecting an environmental fee were approved by the Decree of the Government of the Russian Federation No. 1073 dated 08.10.2015 "On the Procedure for collecting an environmental Fee" (hereinafter referred to as the Rules).

According to paragraph 3 of the Rules, the collection of an environmental fee is monitored by the Federal Service for Supervision of Environmental Management for the correctness of calculation, completeness and timeliness of its payment.

The calculation and payment of the environmental fee are carried out by manufacturers, importers of goods (including packaging) to be disposed of after the loss of their consumer properties, for each of the 36 groups of goods to be disposed of.

The rates of the environmental fee were approved by the Decree of the Government of the Russian Federation dated 09.04.2016 No. 284 "On the establishment of the rates of the environmental fee for each group of goods subject to disposal after the loss of their consumer properties, paid by manufacturers, importers of goods that do not provide independent disposal of waste from the use of goods."

The environmental fee (ES) is calculated according to the formula:ES = S x M x N / 1000

Calculator of the environmental fee for goods and packaging
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If the manufacturer or importer of goods fails to meet the recycling standards, the environmental fee is calculated according to the formula:ES = With x (Cu - Cd) / 1000

The calculation of the amount of the environmental fee is carried out in accordance with the form approved by the Order of the Federal Service for Supervision of Nature Management dated 08/22/2016 No. 488 "On approval of the form for calculating the amount of the environmental fee" (registered with the Ministry of Justice of the Russian Federation on 10.10.2016 No. 43974).

Submission of the calculation and payment of the environmental fee are carried out annually - until April 15 of the year following the reporting period.

Show the table of waste disposal rates from the use of goods for 2021 Collapse the table of waste disposal rates from the use of goods for 2021

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Calculation table of the environmental fee from the use of goods for 2021
HS Code Product Description Group No. Name of product groups Waste disposal rate in % for 2021 Environmental fee rate (rubles per 1 ton) id
6301 Blankets (except electric blankets) Group No. 1 Finished textile products (except clothing) 10 16304 1
6301 Road blankets Group No. 1 Finished textile products (except clothing) 10 16304 2
6301 Linen made of linen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 3
6301 Linen sheets Group No. 1 Finished textile products (except clothing) 10 16304 4
6301 Duvet covers made of linen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 5
6301 Linen pillowcases Group No. 1 Finished textile products (except clothing) 10 16304 6
6301 Linen linen sets Group No. 1 Finished textile products (except clothing) 10 16304 7
6301 Linen, other linen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 8
6301 Bed linen made of woolen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 9
6301 Sheets made of woolen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 10
6301 Duvet covers made of woolen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 11
6301 Pillowcases made of woolen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 12
6301 Sets of bed linen made of woolen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 13
6301 Other bed linen made of woolen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 14
6301 Bed linen made of silk fabrics Group No. 1 Finished textile products (except clothing) 10 16304 15
6301 Silk fabric sheets Group No. 1 Finished textile products (except clothing) 10 16304 16
6301 Duvet covers made of silk fabrics Group No. 1 Finished textile products (except clothing) 10 16304 17
6301 Pillowcases made of silk fabrics Group No. 1 Finished textile products (except clothing) 10 16304 18
6301 Sets of bed linen made of silk fabrics Group No. 1 Finished textile products (except clothing) 10 16304 19
6301 Other bed linen made of silk fabrics Group No. 1 Finished textile products (except clothing) 10 16304 20
6301 Bed linen made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 21
6301 Sheets made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 22
6301 Duvet covers made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 23
6301 Pillowcases made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 24
6301 Sets of bed linen made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 25
6301 Other bed linen made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 26
6301 Bed linen made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 27
6301 Sheets made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 28
6301 Duvet covers made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 29
6301 Pillowcases made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 30
6301 Sets of bed linen made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 31
6301 Other bed linen made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 32
6301 Bed linen made of other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 33
6301 Sheets made of other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 34
6301 Duvet covers made of other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 35
6301 Pillowcases made of other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 36
6301 Sets of bed linen made of other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 37
6301 Bed linen other of other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 38
6301 Table linen made of cotton fabrics Group No. 1 Finished textile products (except clothing) 10 16304 39
6301 Tablecloths made of cotton fabrics Group No. 1 Finished textile products (except clothing) 10 16304 40
6301 Table napkins made of cotton fabrics Group No. 1 Finished textile products (except clothing) 10 16304 41
6301 Other table linen made of cotton fabrics Group No. 1 Finished textile products (except clothing) 10 16304 42
6301 Table linen made of linen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 43
6301 Linen tablecloths Group No. 1 Finished textile products (except clothing) 10 16304 44
6301 Table napkins made of linen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 45
6301 Other table linen made of linen fabrics Group No. 1 Finished textile products (except clothing) 10 16304 46
6301 Table linen made of silk fabrics Group No. 1 Finished textile products (except clothing) 10 16304 47
6301 Tablecloths made of silk fabrics Group No. 1 Finished textile products (except clothing) 10 16304 48
6301 Table napkins made of silk fabrics Group No. 1 Finished textile products (except clothing) 10 16304 49
6301 Other table linen made of silk fabrics Group No. 1 Finished textile products (except clothing) 10 16304 50
6301 Table linen made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 51
6301 Tablecloths made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 52
6301 Table napkins made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 53
6301 Other table linen made of synthetic fabrics Group No. 1 Finished textile products (except clothing) 10 16304 54
6301 Table linen made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 55
6301 Tablecloths made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 56
6301 Table napkins made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 57
6301 Other table linen made of non-woven materials Group No. 1 Finished textile products (except clothing) 10 16304 58
6301 Table linen made of other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 59
6301 Tablecloths made of other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 60
6301 Table napkins made of other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 61
6301 Table linen other from other fabrics Group No. 1 Finished textile products (except clothing) 10 16304 62
6303 Curtains (including drapery) Group No. 1 Finished textile products (except clothing) 10 16304 63
6303 Curtains for interiors Group No. 1 Finished textile products (except clothing) 10 16304 64
6303 Curtains and valances for beds Group No. 1 Finished textile products (except clothing) 10 16304 65
6305 Bags for packaging finished products Group No. 1 Finished textile products (except clothing) 10 16304 66
6305 Packages for packaging finished products Group No. 1 Finished textile products (except clothing) 10 16304 67
6305 Other packaging products made of textile materials Group No. 1 Finished textile products (except clothing) 10 16304 68
6306 Tarpaulins Group No. 1 Finished textile products (except clothing) 10 16304 69
6306 Awnings and awnings (curtains from the sun) Group No. 1 Finished textile products (except clothing) 10 16304 70
6306 Sails for boats, yachts or amphibious assault vehicles Group No. 1 Finished textile products (except clothing) 10 16304 71
6306 Awnings Group No. 1 Finished textile products (except clothing) 10 16304 72
9404 Quilted blankets Group No. 1 Finished textile products (except clothing) 10 16304 73
9404 Quilted cotton blankets Group No. 1 Finished textile products (except clothing) 10 16304 74
9404 Quilted down blankets Group No. 1 Finished textile products (except clothing) 10 16304 75
9404 Quilted feather blankets Group No. 1 Finished textile products (except clothing) 10 16304 76
9404 Quilted other blankets Group No. 1 Finished textile products (except clothing) 10 16304 77
9404 Quilted blankets with fillers made of wool, sintepon, holofiber, etc. Group No. 1 Finished textile products (except clothing) 10 16304 78
9404 Quilted blankets for children Group No. 1 Finished textile products (except clothing) 10 16304 79
9404 Quilted down blankets with cotton fabric tops for children Group No. 1 Finished textile products (except clothing) 10 16304 80
9404 Quilted down blankets with silk fabric tops for children Group No. 1 Finished textile products (except clothing) 10 16304 81
9404 Quilted feather blankets with cotton fabric tops for children Group No. 1 Finished textile products (except clothing) 10 16304 82
9404 Quilted feather blankets with silk fabric tops for children Group No. 1 Finished textile products (except clothing) 10 16304 83
9404 Other quilted blankets for children Group No. 1 Finished textile products (except clothing) 10 16304 84
9404 Poufs Group No. 1 Finished textile products (except clothing) 10 16304 85
9404 Pillows Group No. 1 Finished textile products (except clothing) 10 16304 86
5702 Carpets are woven, non-woven or flocked Group No. 2 Carpets and carpet products 10 16304 87
5702 Textile floor coverings, woven, other, non-slip or flocked Group No. 2 Carpets and carpet products 10 16304 88
5703 Handmade carpets Group No. 2 Carpets and carpet products 10 16304 89
5703 Needle-stitched carpets Group No. 2 Carpets and carpet products 10 16304 90
5704 Textile floor coverings needle-stitching other Group No. 2 Carpets and carpet products 10 16304 91
5704 Other carpets (including felt) Group No. 2 Carpets and carpet products 10 16304 92
570500 Other textile floor coverings (including felt) Group No. 2 Carpets and carpet products 10 16304 93
6203221000 Men's production and professional kits Group No. 3 Workwear 10 11791 94
6203231000 Men's production and professional kits Group No. 3 Workwear 10 11791 95
6203291100 Men's production and professional kits Group No. 3 Workwear 10 11791 96
6203321000 Men's production and professional kits Group No. 3 Workwear 10 11791 97
6203331000 Men's production and professional kits Group No. 3 Workwear 10 11791 98
6203391100 Men's production and professional kits Group No. 3 Workwear 10 11791 99
6203421100 Men's production and professional kits Group No. 3 Workwear 10 11791 100
6203425100 Men's production and professional suits Group No. 3 Workwear 10 11791 101
6203431100 Jackets (blazers) and blazers for men's production and professional Group No. 3 Workwear 10 11791 102
6203433100 Men's industrial and professional trousers Group No. 3 Workwear 10 11791 103
6203491100 Men's overalls with bibs and straps (overalls) production and professional Group No. 3 Workwear 10 11791 104
6203493100 Men's overalls with bibs and straps (overalls) production and professional Group No. 3 Workwear 10 11791 105
6204221000 Breeches and shorts for men production and professional Group No. 3 Workwear 10 11791 106
6204231000 Breeches and shorts for men production and professional Group No. 3 Workwear 10 11791 107
6204291100 Breeches and shorts for men production and professional Group No. 3 Workwear 10 11791 108
6204321000 Breeches and shorts for men production and professional Group No. 3 Workwear 10 11791 109
6204331000 Breeches and shorts for men production and professional Group No. 3 Workwear 10 11791 110
6204391100 Breeches and shorts for men production and professional Group No. 3 Workwear 10 11791 111
6204621100 Breeches and shorts for men production and professional Group No. 3 Workwear 10 11791 112
6204625100 Breeches and shorts for men production and professional Group No. 3 Workwear 10 11791 113
6204631100 Women's production and professional kits Group No. 3 Workwear 10 11791 114
6204633100 Women's production and professional suits Group No. 3 Workwear 10 11791 115
6204691100 Jackets (jackets) and blazers for women's production and professional Group No. 3 Workwear 10 11791 116
6204693100 Women's industrial and professional trousers Group No. 3 Workwear 10 11791 117
6211321000 Overalls with bibs and straps (overalls) women's production and professional Group No. 3 Workwear 10 11791 118
6211331000 Breeches and shorts for women production and professional Group No. 3 Workwear 10 11791 119
6211421000 Production and professional coats, half-coats and raincoats Group No. 3 Workwear 10 11791 120
6211431000 Coats, half-coats and raincoats for men, industrial and professional Group No. 3 Workwear 10 11791 121
Coats, half-coats and raincoats for women, industrial and professional Group No. 3 Workwear 10 11791 122
Production and professional jackets Group No. 3 Workwear 10 11791 123
Men's industrial and professional jackets Group No. 3 Workwear 10 11791 124
Women's industrial and professional jackets Group No. 3 Workwear 10 11791 125
Skirts, dressing gowns, blouses, aprons, vests, dresses and shirts production and professional Group No. 3 Workwear 10 11791 126
Dressing gowns, aprons, vests and shirts for men, industrial and professional Group No. 3 Workwear 10 11791 127
Skirts, dressing gowns, blouses, aprons, vests, dresses and shirts for women production and professional Group No. 3 Workwear 10 11791 128
Industrial and professional overalls Group No. 3 Workwear 10 11791 129
Overalls for men production and professional Group No. 3 Workwear 10 11791 130
Overalls for women are industrial and professional Group No. 3 Workwear 10 11791 131
Mittens, industrial and professional gloves Group No. 3 Workwear 10 11791 132
6101 Coats, half-coats for men or boys, knitted or crocheted Group No. 4 Other upper clothing 10 11791 133
Men's or boys' jackets, knitted or crocheted Group No. 4 Other upper clothing 10 11791 134
Raincoats, hooded raincoats for men or boys, knitted or crocheted Group No. 4 Other upper clothing 10 11791 135
6102 Anoraks, windbreakers, windbreakers and similar products for men or boys, knitted or crocheted Group No. 4 Other upper clothing 10 11791 136
Men's or boys' suits, knitted or crocheted Group No. 4 Other upper clothing 10 11791 137
6103 Men's or boys' sets, knitted or crocheted Group No. 4 Other upper clothing 10 11791 138
Jackets and blazers for men or boys, knitted or crocheted Group No. 4 Other upper clothing 10 11791 139
6104 Men's or boys' trousers, knitted or crocheted Group No. 4 Other upper clothing 10 11791 140
Overalls with bibs and straps for men or boys, knitted or crocheted Group No. 4 Other upper clothing 10 11791 141
Men's or boys' breeches and shorts, knitted or crocheted Group No. 4 Other upper clothing 10 11791 142
Women's or girls' coats, half-coats, knitted or crocheted Group No. 4 Other upper clothing 10 11791 143
Jackets for women or girls, knitted or crocheted Group No. 4 Other upper clothing 10 11791 144
Raincoats, hooded raincoats for women or girls, knitted or crocheted Group No. 4 Other upper clothing 10 11791 145
Anoraks, windbreakers, windbreakers and similar articles for women or girls, knitted or crocheted Group No. 4 Other upper clothing 10 11791 146
Women's or girls' suits, knitted or crocheted Group No. 4 Other upper clothing 10 11791 147
Women's or girls' sets, knitted or crocheted Group No. 4 Other upper clothing 10 11791 148
Jackets and blazers for women or girls, knitted or crocheted Group No. 4 Other upper clothing 10 11791 149
Dresses for women or girls knitted or crocheted Group No. 4 Other upper clothing 10 11791 150
Skirts, skirts-trousers for women or girls, knitted or crocheted Group No. 4 Other upper clothing 10 11791 151
Women's or girls' trousers, knitted or crocheted Group No. 4 Other upper clothing 10 11791 152
Overalls with bibs and straps for women or girls, knitted or crocheted Group No. 4 Other upper clothing 10 11791 153
Breeches and shorts for women or girls, knitted or crocheted Group No. 4 Other upper clothing 10 11791 154
6201 Men's or boys' coats and half-coats made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 155
Jackets for men or boys made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 156
6202 Raincoats, cloaks with hoods for men or boys made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 157
6203 Anoraks, windbreakers, windbreakers and similar products for men or boys made of textile materials, except knitted or crocheted (except for industrial and professional) Group No. 4 Other upper clothing 10 11791 158
6204 (excluding industrial and professional) Men's or boys' suits made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 159
6204 (excluding industrial and professional) Men's or boys' sets made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 160
6204 (excluding industrial and professional) Jackets and blazers for men or boys made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 161
6204 (excluding industrial and professional) Men's or boys' trousers made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 162
6204 (excluding industrial and professional) Overalls with bibs and straps for men or boys, made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 163
6204 (excluding industrial and professional) Men's or boys' breeches and shorts made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 164
6204 (excluding industrial and professional) Coats, half-coats for women or for girls made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 165
6204 (excluding industrial and professional) Jackets for women or girls made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 166
6204 (excluding industrial and professional) Raincoats, cloaks with hoods for women or girls made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 167
6204 (excluding industrial and professional) Anoraks, windbreakers, windbreakers and similar articles for women or girls made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 168
6204 (excluding industrial and professional) Women's or girls' suits made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 169
6204 (excluding industrial and professional) Women's or girls' sets made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 170
6204 (excluding industrial and professional) Jackets and blazers for women or girls made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 171
6204 (excluding industrial and professional) Dresses for women or girls made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 172
6204 (excluding industrial and professional) Skirts and skirts-trousers for women or girls made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 173
6204 (excluding industrial and professional) Women's or girls' trousers made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 174
6204 (excluding industrial and professional) Overalls with bibs and straps for women or girls made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 175
6204 (excluding industrial and professional) Breeches and shorts for women or girls made of textile materials, other than knitted or crocheted Group No. 4 Other upper clothing 10 11791 176
6309000000 Used clothing and other used products Group No. 4 Other upper clothing 10 11791 177
6105 Men's or boys' shirts, knitted or crocheted Group No. 5 Underwear 10 11791 178
6106 Blouses for women or girls, knitted or crocheted Group No. 5 Underwear 10 11791 179
Shirts and sweaters for women or girls, knitted or crocheted Group No. 5 Underwear 10 11791 180
6205 Men's or boys' shirts made of textile materials, other than knitted or crocheted Group No. 5 Underwear 10 11791 181
6206 Blouses for women or girls made of textile materials, other than knitted or crocheted Group No. 5 Underwear 10 11791 182
Women's or girls' shirts and sweaters made of textile materials, other than knitted or crocheted Group No. 5 Underwear 10 11791 183
6109 Knitted or crocheted T-shirts Group No. 5 Underwear 10 11791 184
T-shirts and other undershirts, knitted or crocheted Group No. 5 Underwear 10 11791 185
6112 Sports suits knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 186
Ski suits knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 187
Bathing suits knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 188
611300 Other knitted or crocheted clothing Group No. 6 Other clothing and accessories 10 11791 189
6114 Other knitted or crocheted clothing Group No. 6 Other clothing and accessories 10 11791 190
6116 Gloves, mittens (mittens) and mittens, knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 191
6211 Sports suits made of textile materials, except knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 192
Ski suits made of textile materials, except knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 193
Bathing suits made of textile materials, except knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 194
6110 Knitted or crocheted jumpers Group No. 7 Knitted and crocheted other garments 10 11791 195
Knitted or crocheted pullovers Group No. 7 Knitted and crocheted other garments 10 11791 196
Knitted or crocheted cardigans Group No. 7 Knitted and crocheted other garments 10 11791 197
Knitted or crocheted vests Group No. 7 Knitted and crocheted other garments 10 11791 198
Similar knitted or crocheted products Group No. 7 Knitted and crocheted other garments 10 11791 199
4415 Wooden pallets, including pallets with sides Group No. 8 Wooden container 20 3066 200
Other wooden loading shields Group No. 8 Wooden container 20 3066 201
Wooden barrels Group No. 8 Wooden container 20 3066 202
Wooden barrels for wines, juices and fruit drinks Group No. 8 Wooden container 20 3066 203
4416 Wooden barrels for beer Group No. 8 Wooden container 20 3066 204
Cask sets and aspic barrels Group No. 8 Wooden container 20 3066 205
Cask sets and dry barrels Group No. 8 Wooden container 20 3066 206
Other wooden barrels Group No. 8 Wooden container 20 3066 207
Barrels and other cooperage wooden products Group No. 8 Wooden container 20 3066 208
Wooden barrels Group No. 8 Wooden container 20 3066 209
Riveting for barrels Group No. 8 Wooden container 20 3066 210
Other wooden cooperage products Group No. 8 Wooden container 20 3066 211
Wooden boxes Group No. 8 Wooden container 20 3066 212
Sets of wooden crate parts Group No. 8 Wooden container 20 3066 213
Wedges Group No. 8 Wooden container 20 3066 214
Wooden drums and reels Group No. 8 Wooden container 20 3066 215
Wooden drums for cheeses Group No. 8 Wooden container 20 3066 216
Wooden drums for electric cables and wires Group No. 8 Wooden container 20 3066 217
Wooden drums for steel ropes Group No. 8 Wooden container 20 3066 218
Board drums for packing insulators Group No. 8 Wooden container 20 3066 219
Plywood drums for packaging bulk, pasty and briquetted products Group No. 8 Wooden container 20 3066 220
Wooden coils for wire and wires of small cross sections Group No. 8 Wooden container 20 3066 221
Other wooden containers and its parts Group No. 8 Wooden container 20 3066 222
4808 Crepe, corrugated, embossed or perforated paper Group No. 9 Corrugated paper and cardboard, corrugated paper and cardboard containers 45 2378 223
4808 Crepe, corrugated, embossed or perforated cardboard Group No. 9 Corrugated paper and cardboard, corrugated paper and cardboard containers 45 2378 224
4808 Corrugated cardboard in rolls or sheets Group No. 9 Corrugated paper and cardboard, corrugated paper and cardboard containers 45 2378 225
4819100000 Boxes and boxes made of corrugated paper or corrugated cardboard Group No. 9 Corrugated paper and cardboard, corrugated paper and cardboard containers 45 2378 226
481930000 Paper bags and bags Group No. 10 Paper bags and bags 20 2378 227
4819400000 Paper bags and bags Group No. 10 Paper bags and bags 20 2378 228
4819200000 Boxes and boxes folding out of corrugated paper Group No. 11 Packaging, paper and cardboard packaging, other 20 2378 229
4819600000 Boxes and boxes made of corrugated cardboard Group No. 11 Packaging, paper and cardboard packaging, other 20 2378 230
4819600000 Cardboard boxes made of paper Group No. 11 Packaging, paper and cardboard packaging, other 20 2378 231
4819500000 Paper Letter Trays Group No. 11 Packaging, paper and cardboard packaging, other 20 2378 232
4819500000 Boxes for storing documents and similar products used in institutions, shops or for similar purposes, made of paper Group No. 11 Packaging, paper and cardboard packaging, other 20 2378 233
4819500000 Printed packaging made of paper and cardboard Group No. 11 Packaging, paper and cardboard packaging, other 20 2378 234
482369 Paper or cardboard trays Group No. 12 Household products made of paper or cardboard 20 2378 235
482369 Dishes made of paper or cardboard Group No. 12 Household products made of paper or cardboard 20 2378 236
482369 Plates made of paper or cardboard Group No. 12 Household products made of paper or cardboard 20 2378 237
482369 Cups and similar articles made of paper or cardboard Group No. 12 Household products made of paper or cardboard 20 2378 238
482369 Cups made of paper or cardboard Group No. 12 Household products made of paper or cardboard 20 2378 239
482369 Cups made of paper or cardboard Group No. 12 Household products made of paper or cardboard 20 2378 240
482369 Sockets made of paper or cardboard Group No. 12 Household products made of paper or cardboard 20 2378 241
4817 Envelopes, secret letters Group No. 13 Stationery paper supplies 20 2378 242
4817 Postcards, correspondence cards made of paper or cardboard Group No. 13 Stationery paper supplies 20 2378 243
4817 Boxes, bags, cases, postal sets made of paper or cardboard containing sets of paper stationery Group No. 13 Stationery paper supplies 20 2378 244
4820 Registration logs made of paper or cardboard Group No. 13 Stationery paper supplies 20 2378 245
4820 Accounting books made of paper or cardboard Group No. 13 Stationery paper supplies 20 2378 246
4820 Folders (folders) made of paper or cardboard Group No. 13 Stationery paper supplies 20 2378 247
4820 Forms made of paper or cardboard Group No. 13 Stationery paper supplies 20 2378 248
4820 Forms of personal documents of strict accounting Group No. 13 Stationery paper supplies 20 2378 249
4820 Membership forms of voluntary societies, unions, scientific and creative organizations Group No. 13 Stationery paper supplies 20 2378 250
4820 Forms of accounting and reporting documentation forms Group No. 13 Stationery paper supplies 20 2378 251
4820 Strict accounting cards Group No. 13 Stationery paper supplies 20 2378 252
4820 Tickets for the right of way, entrance and others Group No. 13 Stationery paper supplies 20 2378 253
4820 Other stationery accessories made of paper or cardboard Group No. 13 Stationery paper supplies 20 2378 254
4820 Notebooks, notebooks and note books Group No. 13 Stationery paper supplies 20 2378 255
4820 Albums and folders with paper (including blocks) Group No. 13 Stationery paper supplies 20 2378 256
4820 Folders and covers made of paper or cardboard Group No. 13 Stationery paper supplies 20 2378 257
4820 School student notebooks Group No. 13 Stationery paper supplies 20 2378 258
4820 General notebooks Group No. 13 Stationery paper supplies 20 2378 259
4820 Notebooks for various purposes Group No. 13 Stationery paper supplies 20 2378 260
4820 Other stationery accessories made of paper or cardboard, not included in other groupings Group No. 13 Stationery paper supplies 20 2378 261
4823904000 Other paper used for writing or printing or other graphic purposes, embossed, corrugated or perforated Group No. 13 Stationery paper supplies 20 2378 262
4823904000 Other cardboard used for writing or printing or other graphic purposes, embossed, corrugated or perforated Group No. 13 Stationery paper supplies 20 2378 263
4822 Bobbins, spools, spools and similar holders made of paper and cardboard (uncoated and impregnated) Group No. 14 Bobbins, spools, spools made of paper and cardboard 10 2378 264
4902 Printed newspapers Group No. 15 Printed publishing products 20 2378 265
4902 Printed magazines for children Group No. 15 Printed publishing products 20 2378 266
4909000000 Magazines printed and periodicals of general interest other Group No. 15 Printed publishing products 20 2378 267
4909000000 Business journals, professional and academic journals and periodicals Group No. 15 Printed publishing products 20 2378 268
4909000000 Other printed magazines and periodicals Group No. 15 Printed publishing products 20 2378 269
4910000000 Printed postcards, greeting cards Group No. 15 Printed publishing products 20 2378 270
4910000000 Reproductions, drawings and photographs, printed Group No. 15 Printed publishing products 20 2378 271
4911 Printed calendars Group No. 15 Printed publishing products 20 2378 272
4911 Trade and advertising materials, trade catalogs and similar printed publishing products Group No. 15 Printed publishing products 20 2378 273
2710198200 Oil lubricating oils Group No. 16 Petroleum products 25 3431 274
2710198200 Motor oils (universal, carburetor, diesel, for aircraft piston engines) Group No. 16 Petroleum products 25 3431 275
2710198200 Universal oils Group No. 16 Petroleum products 25 3431 276
2710198400 Carburetor oils Group No. 16 Petroleum products 25 3431 277
2710198600 Diesel oils for aircraft piston engines Group No. 16 Petroleum products 25 3431 278
2710199200 Other motor oils not included in other groupings Group No. 16 Petroleum products 25 3431 279
2710199200 Transmission oils Group No. 16 Petroleum products 25 3431 280
2710199200 Hydraulic oils Group No. 16 Petroleum products 25 3431 281
2710199400 Industrial oils Group No. 16 Petroleum products 25 3431 282
2710199800 Compressor oils Group No. 16 Petroleum products 25 3431 283
2710199800 Turbine oils Group No. 16 Petroleum products 25 3431 284
2710199800 Anticorrosive and waterproofing oils Group No. 16 Petroleum products 25 3431 285
2710199800 Anticorrosive oils Group No. 16 Petroleum products 25 3431 286
2710199800 Electrical insulating oils Group No. 16 Petroleum products 25 3431 287
2710199800 Other lubricating oil, not included in other groupings Group No. 16 Petroleum products 25 3431 288
4011 Pneumatic tires and tires for passenger cars, new Group No. 17 Tires, tires and chambers are rubber 30 7109 289
4012 Pneumatic tires for motorcycles, wheelchairs, scooters, mopeds and quadricycles Group No. 17 Tires, tires and chambers are rubber 30 7109 290
4012 Pneumatic tires for bicycles Group No. 17 Tires, tires and chambers are rubber 30 7109 291
4012 Pneumatic tires and tires for buses, trolleybuses and trucks, new Group No. 17 Tires, tires and chambers are rubber 30 7109 292
401220000 Pneumatic tires and tires for use in aviation, new Group No. 17 Tires, tires and chambers are rubber 30 7109 293
4013 Pneumatic tires and tires for agricultural machinery Group No. 17 Tires, tires and chambers are rubber 30 7109 294
Other new pneumatic tires and tires Group No. 17 Tires, tires and chambers are rubber 30 7109 295
Pneumatic tires for construction, road, lifting and mining machines Group No. 17 Tires, tires and chambers are rubber 30 7109 296
Pneumatic tires for off-road mining vehicles Group No. 17 Tires, tires and chambers are rubber 30 7109 297
Other pneumatic tires, not included in other groupings Group No. 17 Tires, tires and chambers are rubber 30 7109 298
Rubber cameras Group No. 17 Tires, tires and chambers are rubber 30 7109 299
Solid or semi-pneumatic rubber tires Group No. 17 Tires, tires and chambers are rubber 30 7109 300
4009 Pipes, tubes made of vulcanized rubber, except hard rubber (ebonite) Group No. 18 Pipes, tubes, hoses, conveyor belts, belting made of vulcanized rubber 10 8965 301
4009 Hoses made of vulcanized rubber, except hard rubber (ebonite) Group No. 18 Pipes, tubes, hoses, conveyor belts, belting made of vulcanized rubber 10 8965 302
4010 Conveyor belts, rubber-woven Group No. 18 Pipes, tubes, hoses, conveyor belts, belting made of vulcanized rubber 10 8965 303
4010 Vulcanized rubber belting Group No. 18 Pipes, tubes, hoses, conveyor belts, belting made of vulcanized rubber 10 8965 304
4016 Molded rubber products for cultural and household purposes and household use (including sports rubber products) Group No. 19 Other rubber products 30 8965 305
4016 Floor coverings and mats (mats) made of vulcanized porous rubber Group No. 19 Other rubber products 30 8965 306
3923 (except 392340) Bags and bags, including conical ones, made of ethylene polymers Group No. 20 Plastic packaging products 20 3844 307
3923 (except 392340) Bags and bags, including conical, of other plastics, except ethylene polymers Group No. 20 Plastic packaging products 20 3844 308
3923 (except 392340) Boxes, crates, baskets and similar plastic products Group No. 20 Plastic packaging products 20 3844 309
3923 (except 392340) Bottles, bottles, vials and similar plastic products Group No. 20 Plastic packaging products 20 3844 310
3923 (except 392340) Other plastic packaging products Group No. 20 Plastic packaging products 20 3844 311
3926200000 Clothing and its accessories are plastic Group No. 21 Other plastic products 15 4156 312
3926200000 Plastic gloves Group No. 21 Other plastic products 15 4156 313
3920 Plastic films, not reinforced or not combined with other materials Group No. 21 Other plastic products 15 4156 314
3920 Other plastic porous films Group No. 21 Other plastic products 15 4156 315
3920 Other non-porous plastic films Group No. 21 Other plastic products 15 4156 316
3919 Plates, sheets, film, tape and other flat polymer self-adhesive forms, in rolls no more than 20 cm wide Group No. 21 Other plastic products 15 4156 317
3919 Plates, self-adhesive plastic sheets, other Group No. 21 Other plastic products 15 4156 318
3924 Dinnerware and kitchen plastic Group No. 21 Other plastic products 15 4156 319
3924 Household items, plastic, other Group No. 21 Other plastic products 15 4156 320
3924 Other plastic toilet articles Group No. 21 Other plastic products 15 4156 321
3926100000 Stationery or school supplies, plastic Group No. 21 Other plastic products 15 4156 322
7009 Glass mirrors Group No. 22 Glass mirrors 10 2858 323
7010 Glass bottles Group No. 23 The glass is hollow 25 2564 324
7010 Glass bottles for alcoholic and non-alcoholic food products Group No. 23 The glass is hollow 25 2564 325
7010 Glass bottles for milk and dairy products Group No. 23 The glass is hollow 25 2564 326
7010 Glass bottles for food grade acetic acid and food grade vinegars Group No. 23 The glass is hollow 25 2564 327
7010 Glass bottles for blood, transfusion and infusion preparations Group No. 23 The glass is hollow 25 2564 328
7010 Souvenir bottles and shaped glass bottles Group No. 23 The glass is hollow 25 2564 329
7010 Glass bottles for baby food made of tempered glass Group No. 23 The glass is hollow 25 2564 330
7010 Other glass bottles Group No. 23 The glass is hollow 25 2564 331
7010 Glass jars Group No. 23 The glass is hollow 25 2564 332
7010 Glass jars for canned food Group No. 23 The glass is hollow 25 2564 333
7010 Glass jars for food products of the fishing industry Group No. 23 The glass is hollow 25 2564 334
7010 Glass jars for medicines Group No. 23 The glass is hollow 25 2564 335
7010 Other glass jars Group No. 23 The glass is hollow 25 2564 336
7010 Glass bottles Group No. 23 The glass is hollow 25 2564 337
7010 Glass bottles for non-food products Group No. 23 The glass is hollow 25 2564 338
7010 Glass vials for medicines Group No. 23 The glass is hollow 25 2564 339
7010 Other glass vials Group No. 23 The glass is hollow 25 2564 340
7010 Other glass containers, except ampoules Group No. 23 The glass is hollow 25 2564 341
7010 Stoppers, lids and other closures made of glass Group No. 23 The glass is hollow 25 2564 342
7310(except 731021) Tanks, barrels, drums, canisters, boxes and similar containers for any substances (except gases) made of iron, cast iron or steel with a capacity from 50 to 300 liters, not equipped with mechanical or thermal equipment Group No. 24 Barrels and similar containers made of ferrous metals 30 2423 343
7310(except 731021) Tanks, barrels, drums, cans (except closed by soldering or flanging), boxes and similar containers for any substances (except gases) with a capacity of less than 50 liters of ferrous metals, without mechanical or thermal equipment Group No. 24 Barrels and similar containers made of ferrous metals 30 2423 344
731021 Cans of ferrous metals, closed by soldering or flanging, with a capacity of less than 50 liters Group No. 25 Light metal containers, closures made of ferrous metals 30 2423 345
8309 Plugs and plugs, caps and crown caps made of ferrous metals Group No. 25 Light metal containers, closures made of ferrous metals 30 2423 346
7612 Aluminum barrels, drums, cans, boxes and similar containers for any substances (except gases) with a capacity of not more than 300 liters Group No. 26 Light metal packaging, capping agents made of aluminum 20 2423 347
8309 Plugs and plugs, caps and crown caps made of aluminum Group No. 26 Light metal packaging, capping agents made of aluminum 20 2423 348
8470 Portable computers weighing no more than 10 kg, such as laptops, tablet computers, pocket computers, including those combining the functions of a mobile telephone Group No. 27 Computers and peripheral equipment, office equipment 15 26469 349
8470 Electronic notebooks and similar computer equipment Group No. 27 Computers and peripheral equipment, office equipment 15 26469 350
8471 Cash terminals connected to a computer or data network Group No. 27 Computers and peripheral equipment, office equipment 15 26469 351
8471 ATMs and similar equipment connected to a computer or data network Group No. 27 Computers and peripheral equipment, office equipment 15 26469 352
8472 Electronic digital computing machines containing in one case a central processor and an input and output device, combined or not for automatic data processing Group No. 27 Computers and peripheral equipment, office equipment 15 26469 353
8472 Electronic digital computing machines supplied as systems for automatic data processing Group No. 27 Computers and peripheral equipment, office equipment 15 26469 354
844331 Other electronic digital computing machines containing or not containing in one case one or two of the following devices for automatic data processing - storage devices, input devices, output devices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 355
844332 Keyboards Group No. 27 Computers and peripheral equipment, office equipment 15 26469 356
844339 Printers Group No. 27 Computers and peripheral equipment, office equipment 15 26469 357
Graph Planners Group No. 27 Computers and peripheral equipment, office equipment 15 26469 358
Data input (output) terminals Group No. 27 Computers and peripheral equipment, office equipment 15 26469 359
Scanners Group No. 27 Computers and peripheral equipment, office equipment 15 26469 360
Touch input devices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 361
This grouping includes graphic tablets, light pens, touch panels, touch screens and similar devices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 362
Manipulators Group No. 27 Computers and peripheral equipment, office equipment 15 26469 363
This grouping includes mice, joysticks, trackballs and similar devices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 364
Other data input (output) devices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 365
Peripheral devices with two or more functions - data printing, copying, scanning, receiving and transmitting fax messages Group No. 27 Computers and peripheral equipment, office equipment 15 26469 366
Internal storage devices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 367
External storage devices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 368
Semiconductor storage devices that store information when the power is turned off Group No. 27 Computers and peripheral equipment, office equipment 15 26469 369
Other automatic data processing devices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 370
Electronic calculators Group No. 27 Computers and peripheral equipment, office equipment 15 26469 371
Devices for recording, copying and outputting data with the functions of pocket counting devices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 372
Counting machines Group No. 27 Computers and peripheral equipment, office equipment 15 26469 373
Cash registers Group No. 27 Computers and peripheral equipment, office equipment 15 26469 374
Photocopiers with integrated optical system Group No. 27 Computers and peripheral equipment, office equipment 15 26469 375
Contact-type photocopiers Group No. 27 Computers and peripheral equipment, office equipment 15 26469 376
Thermal copying machines Group No. 27 Computers and peripheral equipment, office equipment 15 26469 377
Offset sheet copying machines for offices Group No. 27 Computers and peripheral equipment, office equipment 15 26469 378
852862 Projectors connected to a computer Group No. 27 Computers and peripheral equipment, office equipment 15 26469 379
852869 Projectors connected to a computer Group No. 27 Computers and peripheral equipment, office equipment 15 26469 380
8528 Monitors connected to a computer Group No. 28 Monitors, television receivers 15 26469 381
8528 Color image television receivers (televisions) with sound and image recording and playback devices Group No. 28 Monitors, television receivers 15 26469 382
8528 Color image television receivers (televisions) without sound and image recording and playback devices Group No. 28 Monitors, television receivers 15 26469 383
8528 Television receivers (televisions) of color image with a cathode ray tube Group No. 28 Monitors, television receivers 15 26469 384
8528 Television receivers (televisions) of color image with a liquid crystal screen, plasma panel Group No. 28 Monitors, television receivers 15 26469 385
8528 Television receivers (televisions) of black-and-white image Group No. 28 Monitors, television receivers 15 26469 386
8528 Monitors not specifically designed for use as peripheral equipment Group No. 28 Monitors, television receivers 15 26469 387
852580 Television cameras Group No. 29 Communication equipment 15 26469 388
8517 Wired telephone sets with a wireless handset Group No. 29 Communication equipment 15 26469 389
8517 Telephone sets for cellular communication networks or for other wireless networks Group No. 29 Communication equipment 15 26469 390
8517 Other telephone sets, devices and equipment for transmitting and receiving speech, images or other data, including communication equipment for working in wired or wireless communication networks (for example, local and global networks) Group No. 29 Communication equipment 15 26469 391
8527 Broadcast radios, except automotive, operating without an external power source Group No. 30 Household electronic appliances 15 26469 392
8527 Broadcast radios that do not work without an external power source Group No. 30 Household electronic appliances 15 26469 393
8527 Reception equipment for radiotelephone or radiotelegraph communication, not included in other groupings Group No. 30 Household electronic appliances 15 26469 394
8519 Electric-playing devices Group No. 30 Household electronic appliances 15 26469 395
8519 Record players Group No. 30 Household electronic appliances 15 26469 396
8521 Cassette players Group No. 30 Household electronic appliances 15 26469 397
8521 Other sound reproduction equipment Group No. 30 Household electronic appliances 15 26469 398
8521 Tape recorders Group No. 30 Household electronic appliances 15 26469 399
8521 Voice recorders Group No. 30 Household electronic appliances 15 26469 400
8521 Other sound recording equipment Group No. 30 Household electronic appliances 15 26469 401
8521 Other image recording and playback equipment Group No. 30 Household electronic appliances 15 26469 402
852580 Video cameras Group No. 30 Household electronic appliances 15 26469 403
8528 Projectors without receiving devices, not designed specifically for use as peripheral equipment Group No. 30 Household electronic appliances 15 26469 404
8518 Microphones and stands for them Group No. 30 Household electronic appliances 15 26469 405
8518 Speakers Group No. 30 Household electronic appliances 15 26469 406
8518 Head phones, headphones and combined devices consisting of a microphone and a loudspeaker Group No. 30 Household electronic appliances 15 26469 407
8518 Electric audio frequency amplifiers Group No. 30 Household electronic appliances 15 26469 408
8518 Installations of electric sound amplifiers Group No. 30 Household electronic appliances 15 26469 409
950450 Game consoles used with a television receiver or equipped with a built-in screen, and other commercial and gambling games with an electronic display Group No. 30 Household electronic appliances 15 26469 410
852580 Digital video cameras Group No. 31 Optical devices and photographic equipment 15 26469 411
from 9006 (except parts and accessories) Other cameras Group No. 31 Optical devices and photographic equipment 15 26469 412
from 9006 (except parts and accessories) Other cameras Group No. 31 Optical devices and photographic equipment 15 26469 413
900720 Movie Projectors Group No. 31 Optical devices and photographic equipment 15 26469 414
9008 Slide projectors Group No. 31 Optical devices and photographic equipment 15 26469 415
9008 Other image projectors not included in other groupings Group No. 31 Optical devices and photographic equipment 15 26469 416
8506 Primary cells and primary cell batteries Group No. 32 Primary cells and primary cell batteries 20 33476 417
850710 Lead batteries for starting piston engines Group No. 33 Lead batteries 20 2025 418
850720 Lead batteries, except those used to start piston engines Group No. 33 Lead batteries 20 2025 419
850730 Rechargeable nickel-cadmium batteries Group No. 34 Rechargeable batteries 20 33476 420
850740 Rechargeable nickel-metal hydride batteries Group No. 34 Rechargeable batteries 20 33476 421
850750 Rechargeable nickel-metal hydride batteries Group No. 34 Rechargeable batteries 20 33476 422
850760 Rechargeable lithium-ion batteries Group No. 34 Rechargeable batteries 20 33476 423
850780 Rechargeable lithium-plastic batteries Group No. 34 Rechargeable batteries 20 33476 424
850780 Nickel-iron rechargeable batteries Group No. 34 Rechargeable batteries 20 33476 425
850780 Other rechargeable batteries Group No. 34 Rechargeable batteries 20 33476 426
8539 Gas discharge lamps Group No. 35 Electric lighting equipment 15 9956 427
8539 High-pressure mercury lamps Group No. 35 Electric lighting equipment 15 9956 428
8539 High-pressure sodium lamps Group No. 35 Electric lighting equipment 15 9956 429
8539 Low-pressure sodium lamps Group No. 35 Electric lighting equipment 15 9956 430
8539 Fluorescent lamps Group No. 35 Electric lighting equipment 15 9956 431
8539 Metal halide lamps Group No. 35 Electric lighting equipment 15 9956 432
8539 Other gas discharge lamps Group No. 35 Electric lighting equipment 15 9956 433
8539 UV lamps Group No. 35 Electric lighting equipment 15 9956 434
8539 Infrared lamps Group No. 35 Electric lighting equipment 15 9956 435
8539 Arc lamps Group No. 35 Electric lighting equipment 15 9956 436
8418 Household refrigerators Group No. 36 Household electrical appliances 15 26469 437
8418 Household freezers Group No. 36 Household electrical appliances 15 26469 438
8422110000 Household dishwashers Group No. 36 Household electrical appliances 15 26469 439
8450 Household washing machines Group No. 36 Household electrical appliances 15 26469 440
8451 Household drying machines Group No. 36 Household electrical appliances 15 26469 441
8414 Household fans Group No. 36 Household electrical appliances 15 26469 442
8414 Exhaust and supply and exhaust cabinets for household Group No. 36 Household electrical appliances 15 26469 443
8509 Electromechanical household household appliances with built-in electric motor Group No. 36 Household electrical appliances 15 26469 444
8509 Electric floaters Group No. 36 Household electrical appliances 15 26469 445
8509 Electric scrubbers Group No. 36 Household electrical appliances 15 26469 446
8509 Electromechanical household household appliances with built-in electric motor other, not included in other groupings Group No. 36 Household electrical appliances 15 26469 447
8509 Machines and appliances for mechanization of kitchen work Group No. 36 Household electrical appliances 15 26469 448
8509 Universal kitchen machines Group No. 36 Household electrical appliances 15 26469 449
8509 Electric meat grinders Group No. 36 Household electrical appliances 15 26469 450
8509 Electric grinders Group No. 36 Household electrical appliances 15 26469 451
8508 Household vacuum cleaners Group No. 36 Household electrical appliances 15 26469 452
8510 Electric razors Group No. 36 Household electrical appliances 15 26469 453
8510 Electric hair removal devices Group No. 36 Household electrical appliances 15 26469 454
8510 Electric hair clippers Group No. 36 Household electrical appliances 15 26469 455
8516310001 Heating devices for styling and curling hair Group No. 36 Household electrical appliances 15 26469 456
8516330000 Heating devices for hand drying electric Group No. 36 Household electrical appliances 15 26469 457
8516400000 Electric irons Group No. 36 Household electrical appliances 15 26469 458
8516 Electric kettles Group No. 36 Household electrical appliances 15 26469 459
8516 Electric coffee makers Group No. 36 Household electrical appliances 15 26469 460
8516 Electric Fryers Group No. 36 Household electrical appliances 15 26469 461
8516 Electric pressure cookers Group No. 36 Household electrical appliances 15 26469 462
8516 Electric steamer pots Group No. 36 Household electrical appliances 15 26469 463
8516 Electric cookers Group No. 36 Household electrical appliances 15 26469 464
8516 Electric suburbs Group No. 36 Household electrical appliances 15 26469 465
8509400000 Electric Juicers Group No. 36 Household electrical appliances 15 26469 466
851610 Flow-through and storage electric water heaters Group No. 36 Household electrical appliances 15 26469 467
851610 Immersion electric boilers Group No. 36 Household electrical appliances 15 26469 468
8516500000 Microwave ovens Group No. 36 Household electrical appliances 15 26469 469
851660 Household electric stoves Group No. 36 Household electrical appliances 15 26469 470
851660 Electric cooking boilers Group No. 36 Household electrical appliances 15 26469 471
851660 Electric braziers Group No. 36 Household electrical appliances 15 26469 472
851660 Electric grills Group No. 36 Household electrical appliances 15 26469 473
851660 Electric cooking panels Group No. 36 Household electrical appliances 15 26469 474
851660 Electric kitchen stoves Group No. 36 Household electrical appliances 15 26469 475
7321 Gas stoves, household Group No. 37 Household non-electric appliances 15 26469 476
7321 Other household kitchen appliances for cooking and heating food made of ferrous metals or copper, non-electric Group No. 37 Household non-electric appliances 15 26469 477
7321 Other household appliances, on gas fuel or on gas and other types of fuel, on liquid fuel and on solid fuel Group No. 37 Household non-electric appliances 15 26469 478
8467 Manual electric tools Group No. 38 Manual tools with mechanized drive 15 26469 479
8415 Industrial air conditioners Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 480
8415 Air conditioners for vehicles Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 481
8415 Household air conditioners Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 482
8418 Refrigeration and freezing equipment, except household equipment Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 483
8418 Refrigerator cabinets Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 484
8418 Refrigerating chambers, prefabricated Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 485
8418 Counters, counters, refrigerated display cases Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 486
8418 Refrigerated display cases Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 487
8418 Equipment for cooling and freezing liquids Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 488
8421230000 Oil purification filters for internal combustion engines Group No. 40 Filters for internal combustion engines 15 3037 489
8421230000 Fuel purification filters for internal combustion engines Group No. 40 Filters for internal combustion engines 15 3037 490
8421310000 Suction air purification filters for internal combustion engines Group No. 40 Filters for internal combustion engines 15 3037 491
Group No. 41 Metal packaging made of steel (FE) 30 2423 492
Group No. 42 Aluminum metal packaging (ALU) 20 2423 493
Group No. 43 Packaging made of polymer materials that do not contain halogens (PET, HDPE, LDPE, PP, PS) 20 3844 494
Group No. 44 Packaging made of polymer materials containing halogens (PVC) 20 3844 495
Group No. 45 Packaging made of combined materials (paper and cardboard/various materials) 20 496
Group No. 46 Corrugated cardboard packaging (PAP) 45 2378 497
Group No. 47 Packaging made of paper and corrugated cardboard (PAP) 20 2378 498
Group No. 48 Glass packaging (GL) 25 2564 499
With the exception of pallets, pallets and other loading shields Group No. 49 Wooden and cork packaging (FOR) 20 3066 500
Group No. 50 Packaging made of textile materials (cotton, TEX) 10 16304 501

 

Show the calculation table of the environmental fee for packages of goods with codes for 2021 Collapse the table of standards for packages of goods with codes

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Calculation table of the environmental fee from the packaging of goods for 2021
Group Name of the goods packaging Packing material Letter designation of the package (TR CU 005/2011) Digital packaging code (TR CU 005/2011) Product packaging category Utilization rate in % for 2021 Environmental fee rate (rubles per 1 ton) id
41 Metal packaging made of steel steel FE 40 16 30 2423 1
42 Metal packaging made of aluminum aluminum ALU 41 17 20 2423 2
43 Polymer packaging polyethylene terephthalate PET 1 10 20 2423 3
43 Polymer packaging high density polyethylene HDPE 2 10 20 3844 4
43 Polymer packaging low density polyethylene LDPE 4 10 20 3844 5
43 Polymer packaging polypropylene PP 5 10 20 3844 6
43 Polymer packaging other polystyrene PS 6 10 20 3844 7
44 Packaging made of polymer materials containing halogen polyvinyl chloride PVC - 20 3844 8
45 Packaging made of combined materials paper and cardboard/various materials 80 - 20 9
45 Packaging made of combined materials paper and cardboard/plastic 81 20 10
45 Packaging made of combined materials paper and cardboard/aluminum 82 20 11
45 Packaging made of combined materials paper and cardboard/tinplate 83 20 12
45 Packaging made of combined materials paper and cardboard/plastic/aluminum 84 20 13
46 Corrugated cardboard packaging corrugated cardboard PAP 20 4 45 2378 14
47 Packaging made of paper and corrugated cardboard other cardboard PAP 21 5 20 2378 15
47 Packaging made of paper and corrugated cardboard paper PAP 22 - 20 2378 16
48 Glass packaging glass GL 70 13 25 2564 17
48 Glass packaging - - 71 13 25 2564 18
48 Glass packaging - - 72 13 25 2564 19
49 Wooden and cork packaging tree FOR 50 3 20 3066 20
49 Wooden and cork packaging stopper FOR 51 3 20 3066 21
50 Packaging made of textile materials cotton TEX 60 1 10 16304 22

 

Show the rules for collecting an environmental fee Roll back the rules for collecting environmental fees

1. These Rules establish the procedure for collecting an environmental fee, including the procedure for calculating it, the payment deadline, the procedure for monitoring the correctness of the calculation, completeness and timeliness of its introduction, as well as the procedure for collecting, offsetting, returning excessively paid or excessively collected amounts of environmental fee. - paragraph 1 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

2. The calculation and payment of the environmental fee are carried out by producers of goods, importers of goods who do not provide independent disposal of waste from the use of goods (hereinafter referred to as payers), for each group of goods, group of packaging of goods according to the list of goods, packaging of goods to be disposed of after the loss of their consumer properties, approved by the decree of the Government of the Russian Federation dated December 28, 2017 G. No. 2970-r (hereinafter - the list of goods).

In relation to the packaging of goods, the environmental fee is paid by those payers who produce and (or) import (import) the goods are in this package.

The environmental fee for packaged goods that are not ready-to-use products is paid only in respect of the packaging itself.

2.1. With respect to goods sold to persons engaged in the production of wheeled vehicles (chassis) and trailers to them, in respect of which a recycling fee is paid, the list of types and categories of which is approved by the Decree of the Government of the Russian Federation dated December 26, 2013 No. 1291 "On the recycling fee for wheeled vehicles (chassis) and trailers to and on amendments to some acts of the Government of the Russian Federation", the environmental fee is paid by payers only in relation to the packaging of such goods.

3. The collection of the environmental fee, control over the correctness of the calculation, completeness and timeliness of its payment is carried out by the Federal Service for Supervision of Environmental Management and its territorial bodies (hereinafter referred to as the administrator of the environmental fee). - paragraph 3 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

4. Payment of the environmental fee is carried out by transferring funds in the currency of the Russian Federation:

a) payers who are producers of goods - to the account of the territorial body of the Federal Service for Supervision of Environmental Management in the Federal Treasury at the place of state registration of the payer;

b) payers who are importers of goods - to the account of the Federal Service for Supervision of Environmental Management in the Federal Treasury.

4.1. If the payer is both a producer of goods and an importer of goods, the payment of the environmental fee is carried out by transferring funds in the currency of the Russian Federation to the account of the Federal Service for Supervision of Environmental Management in the Federal Treasury. - item 4.1 has been included since 04.09.2018 according to the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

5. Information about the account details for the payment of the environmental fee is brought to the attention of the payers by the Federal Service for Supervision of Environmental Management and its territorial bodies and is posted on the official websites of the Service and its territorial bodies in information and telecommunication networks, including the Internet (hereinafter - telecommunication networks). - paragraph 5 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

6. The environmental fee is calculated by multiplying the environmental fee rate by the mass of the goods put into circulation on the territory of the Russian Federation, sold for domestic consumption on the territory of the Russian Federation for the calendar year preceding the reporting period (by the number of units of goods, depending on the type of goods), or by the mass of the packaging of goods put into circulation on the territory of the Russian Federation, sold for domestic consumption in the territory of the Russian Federation for the calendar year preceding the reporting period, and for the utilization standard established for the reporting period and expressed in relative units.

7. The calculation of the amount of the environmental fee is made according to the form approved by the Federal Service for Supervision in the Field of Environmental Management.

Attention!The form for calculating the amount of the environmental fee was approved by Order of Rosprirodnadzor No. 488 dated 08/22/2016

8. In case of failure to reach the standards for waste disposal from the use of goods, the environmental fee is calculated by payers by multiplying the environmental fee rate by the difference between the established and actually achieved value of the amount of disposed waste from the use of goods.

9. The environmental fee is not paid in respect of the quantity of goods, packaging of goods, which is exported from the Russian Federation.

10. Within the time limits established by the Decree of the Government of the Russian Federation dated October 8, 2015 No. 1073 "On the procedure for collecting an environmental fee" for the payment of an environmental fee, the payer or his authorized representative submits to the Federal Service for Supervision in the Field of Environmental Management or its territorial authority, in which the declaration of the number of goods put into circulation in the territory of the Russian Federation, packaging of goods included in the list of goods sold for domestic consumption in the territory of the Russian Federation for the previous calendar year (hereinafter - declaration of goods and packaging of goods), a completed form for calculating the amount of the environmental fee, to which the following documents are attached: - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

a) copies of payment documents on payment of the environmental fee;

b) a document confirming the authority of the payer's representative to perform actions on behalf of the payer.

11. The Federal Service for Supervision of Environmental Management on its official websites in telecommunication networks provides access to electronic services for the submission of the calculation of the amount of the environmental fee, an application for a joint reconciliation of the calculations of the amount of the environmental fee, an application for the offset (refund) of the amount of overpaid (recovered) environmental fee, which should be available to payers on free of charge.

12. The calculation of the amount of the environmental fee is submitted by the payers to the administrator of the environmental fee through telecommunication networks in the form of electronic documents signed with a simple electronic signature. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

The format, structure, procedure for confirming acceptance and submission of the environmental fee calculation in the form of an electronic document, as well as telecommunication networks used to transmit the environmental fee calculation in electronic form in accordance with paragraph 11 of these Rules, are determined by the Federal Service for Supervision of Environmental Management.

13. In the absence of the technical possibility of using telecommunication networks, the calculation of the amount of the environmental fee may be submitted by payers or their authorized representatives to the Federal Service for Supervision in the Field of Environmental Management or its territorial bodies, in which the declaration of goods and packaging of goods is carried out, on paper in one copy (with an inventory of the attachment and with a notification of delivery). - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

When submitting the calculation of the amount of the environmental fee in electronic form, an additional paper presentation is not required.

The date of submission of the calculation of the amount of the environmental fee in electronic form is the date of its dispatch via telecommunications networks to the Federal Service for Supervision of Environmental Management or its territorial bodies. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

The date of submission of the calculation of the amount of the environmental fee on paper is considered to be a mark of the Federal Service for Supervision of Nature Management or its territorial bodies on its receipt, indicating the date to be affixed on paper, or the date of mailing. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 dated 23.08.2018

14. Control over the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction is carried out by the administrator of the environmental fee within 3 months from the date of submission of the calculation of the amount of the environmental fee.

15. The administrator of the environmental collection monitors the correctness of the calculation of the amount of the environmental collection, the completeness and timeliness of its introduction, taking into account the information available to the administrator of the environmental collection and (or) received by him in accordance with the established procedure when declaring goods and packaging of goods, when reporting on the implementation of recycling standards (hereinafter - reporting on standards) and when monitoring the implementation of established recycling standards, as well as federal state environmental supervision.

Attention!Paragraphs 15.1 - 15.11 have been included since 04.09.2018 according to the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

15.1. Control over the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction is carried out by the administrator of the environmental fee by checking the completeness and correctness of filling in the calculation of the amount of the environmental fee and compliance with the deadlines for its submission, which establishes compliance with the information and calculations submitted by the payer as part of the calculation of the amount of the environmental fee and the documents attached to it, with the requirements established by these Rules, as well as checking the timeliness and completeness of the environmental fee.

15.2. If, when monitoring the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction, specified in paragraph 15.1 of these Rules, errors and (or) contradictions (inconsistencies) have been identified in the calculation of the amount of the environmental fee, or a discrepancy between the information provided by the payer and the information specified in paragraph 15 of these Rules has been revealed, or the fact of non-introduction, incomplete or untimely introduction of the environmental fee is established, the administrator of the environmental fee draws up an act of control over the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction (hereinafter referred to as the control act), the form of which is approved by the Federal Service for Supervision in the Field of Environmental Management.

15.3. The act of control shall specify:

a) facts of errors made during the calculations and contradictions (inconsistencies) between the information contained in the calculation of the amount of the environmental fee and the information available to the administrator of the environmental fee and (or) received by him in accordance with the established procedure when declaring goods and packaging of goods, when reporting on standards and when monitoring compliance established recycling standards, as well as federal state environmental supervision;

b) facts of non-introduction, incomplete or untimely introduction of the environmental fee;

c) the fact of overstating the amount of the calculated and (or) paid environmental fee;

d) the requirement to submit to the administrator of the environmental fee, within 10 working days from the date of receipt of such a request, reasonable explanations regarding the calculation of the amount of the environmental fee, and (or) making corrections to it to eliminate the facts specified in subparagraph "a" of this paragraph by making changes to the calculation of the amount of the environmental fee, which are re-sent to the administrator of the environmental collection, and (or) repayment of the debt on the environmental collection in case of identification of the facts specified in subparagraph "b" of this paragraph.

15.4. The control act is sent by the administrator of the environmental fee to the payer within 3 working days after its signing, together with the requirement specified in subparagraph "d" of paragraph 15.3 of these Rules.

15.5. If the calculation of the amount of the environmental fee was submitted by the payer, in respect of whom control is being carried out over the correctness of the calculation of the amount of the environmental fee, completeness and timeliness of its introduction, via telecommunication networks in the form of an electronic document signed with an electronic signature, the control act is sent by the administrator of the environmental fee to the payer via telecommunication networks in the form of an electronic document signed with a simple electronic signature. by signature.

15.6. If the calculation of the amount of the environmental fee was submitted by the payer, in respect of whom control is carried out over the correctness of the calculation of the amount of the environmental fee, completeness and timeliness of its introduction, on paper, the control act is sent by the administrator of the environmental fee to the payer by mail with a notification of delivery.

15.7. In case of disagreement with the requirement specified in the control act, the payer, within 10 working days from the date of receipt of such a request, sends to the administrator of the environmental collection copies of documents confirming the validity of the calculation of the amount of the environmental fee, payment of the environmental fee, as well as explanations of the reasons for the inconsistency of the information provided by the payer, the information specified in paragraph 15 of these Rules.

15.8. If, after consideration of corrections, explanations and copies of documents provided by the payer provided for in paragraph 15.7. of these Rules, the administrator of the environmental collection revealed errors and (or) contradictions (inconsistencies), or revealed inconsistency of the information provided by the payer, the information specified in paragraph 15 of these Rules, or revealed non-fulfillment by the payer of the requirement specified in in subparagraph "d" of paragraph 15.3 of these Rules, the administrator of the environmental fee begins the procedure for collecting the environmental fee in court.

15.9. If the fact specified in subparagraph "b" of paragraph 15.3 of these Rules is revealed, the administrator of the environmental fee simultaneously with the control act sends a letter to the payer with a proposal to offset the amount of the overpaid environmental fee against upcoming payments.

15.10. If the payer does not agree with the proposal of the administrator of the environmental fee specified in paragraph 15.9 of these Rules, he has the right to send an application to the administrator of the environmental fee for the refund of the amount of the overpaid environmental fee in accordance with paragraphs 17, 19 and 20 of these Rules.

15.11. The results of monitoring the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its introduction are used in the conduct of state environmental supervision in accordance with the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of state control (Supervision) and municipal Control".

16. Payment of the environmental fee may be carried out by the payer with the offset of the amount of the excessively paid (collected) environmental fee.

The amount of the excessively paid (collected) environmental fee is subject to offset against the upcoming payments of the payer for the environmental fee or refund to the payer.

17. Offset or refund of the amount of the excessively paid (collected) environmental fee is made by the administrator of the environmental fee after drawing up the act of joint reconciliation of calculations of the amount of the environmental fee, the form of which is approved by the Federal Service for Supervision in the Field of Environmental Management (hereinafter - the reconciliation act), based on the application of the payer to conduct a joint reconciliation of calculations of the amount of the environmental fee in the form approved by the Federal Service for Supervision in the Field of Nature Management. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

An application for a joint reconciliation of calculations of the amount of the environmental fee is submitted by the payer via telecommunication networks in the form of an electronic document signed with a simple electronic signature.

In the absence of the technical possibility of using telecommunication networks, an application for joint reconciliation of calculations of the amount of the environmental fee is submitted by the payer or his authorized representative to the Federal Service for Supervision of Nature Management or its territorial authority, in which the declaration of goods and packaging of goods is carried out, on paper in one copy. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

In the application for joint reconciliation of the calculations of the amount of the environmental fee, the payer (at his choice) indicates the form of receipt of the reconciliation report (delivery in person, sending by mail, sending via telecommunication networks).

The administrator of the environmental collection sends the reconciliation report to the payer via telecommunication networks. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

The administrator of the environmental collection issues a reconciliation report personally to the payer's representative on the basis of a document confirming his authority to carry out actions on behalf of the payer. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

18. The offset of the amount of the excessively paid (collected) environmental fee against the upcoming payments for the environmental fee is carried out on the basis of the payer's application for the offset of the amount of the excessively paid (collected) environmental fee in the form approved by the Federal Service for Supervision in the Field of Environmental Management.

On the basis of an application for the offset of the amount of the excessively paid (collected) environmental fee, the administrator of the environmental fee shall offset the amount of the excessively paid (collected) environmental fee against the upcoming payments, notifying the payer of this by sending him a decision on the offset of the amount of the excessively paid (collected) environmental fee within 15 working days from the date of receipt of the said application the form approved by the Federal Service for Supervision of Nature Management. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

If the amounts indicated in the application for the offset of the excessively paid (collected) environmental fee do not coincide with the amounts of the paid (collected) environmental fee identified by the results of the joint reconciliation of calculations carried out in accordance with paragraph 17 of these Rules and specified in the reconciliation report, the administrator of the environmental fee within 15 working days from the date upon receipt of the application for the offset of the amount of the excessively paid (collected) environmental fee, the payer sends a letter informing the payer of the impossibility to offset the amount of the excessively paid (collected) environmental fee against the upcoming payments. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

19. The amount of the excessively paid (collected) environmental fee shall be refunded to the payer after a joint reconciliation of the calculations of the amount of the environmental fee in the manner prescribed by paragraph 17 of these Rules, and on the basis of the payer's application for the refund of the amount of the excessively paid (collected) environmental fee in the form approved by the Federal Service for Supervision in the Field of Environmental Management (with the attachment of supporting documents documents specified in paragraph 20 of these Rules), within one month from the date of receipt by the administrator of the environmental collection of such an application. - paragraph 19 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

20. The application specified in paragraph 19 of these Rules may be submitted by the payer or his representative to the administrator of the environmental fee within 3 years from the date of the last payment (collection) of the environmental fee with the following documents attached: - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

a) allowing to determine the payment (collection) of the environmental fee in an amount that exceeds the amount of the environmental fee to be paid, as well as the erroneous payment (collection) of the environmental fee;

b) confirming the authority of the person who signed the application or a certified copy of the specified document;

c) confirming the authority to perform actions on behalf of the payer, if the application specified in paragraph 19 of these Rules is submitted by the payer's representative.

21. Within 15 working days from the date of receipt of the application for the refund of the amount of the excessively paid (collected) environmental fee specified in paragraph 19 of these Rules, the administrator of the environmental fee: - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

a) decides on the refund of the amount of the excessively paid (collected) environmental fee in the form approved by the Federal Service for Supervision of Environmental Management, and sends it to the payer;

b) makes a decision to refuse to refund the amount of the excessively paid (collected) environmental fee in the form approved by the Federal Service for Supervision of Environmental Management, and sends it to the payer in the absence of the necessary information in the application and (or) failure to submit the documents specified in paragraph 20 of these Rules, as well as in the absence of a reconciliation act. - subparagraph "b" as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

22. Before the expiration of the period established by the first paragraph of paragraph 21 of these Rules, an order for the refund of the amount of the excessively paid (collected) environmental fee, issued on the basis of the decision of the administrator of the environmental fee on the refund of this amount, shall be sent by the administrator of the environmental fee to the Federal Treasury or its territorial authority for the refund to the payer in accordance with budget legislation The Russian Federation to the payer's account specified in the application. - paragraph 22 as amended by the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

23. An application for the offset (refund) of the amount of the excessively paid (collected) environmental fee is submitted by the payer via telecommunication networks in the form of electronic documents signed with a simple electronic signature.

In the absence of the technical possibility of using telecommunication networks, an application for the offset (refund) of the amount of the excessively paid (collected) environmental fee is submitted by the payer or his authorized representative to the Federal Service for Supervision in the Field of Environmental Management or its territorial authority, in which the declaration of goods and packaging of goods is carried out, on paper in one copy. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

If the application for the offset (refund) of the amount of the excessively paid (collected) environmental fee was submitted to the administrator of the environmental fee in electronic form, the decision to offset the amount of the excessively paid (collected) environmental fee, the decision to refuse to refund the amount of the excessively paid (collected) environmental fee, the decision to refund the amount of the excessively paid (collected) environmental fees are sent to the payer via telecommunication networks in the form of electronic documents signed with a simple electronic signature. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

If the application for the offset (refund) of the amount of the excessively paid (collected) environmental fee was submitted to the administrator of the environmental fee in paper form, the decision to offset the amount of the excessively paid (collected) environmental fee, the decision to refuse to refund the amount of the excessively paid (collected) environmental fee, the decision to refund the amount of the excessively paid (collected) environmental fees are sent to the payer on paper. - paragraph in the wording of the Decree of the Government of the Russian Federation No. 986 of 23.08.2018

24. The refund of overpaid environmental fees is made in the currency of the Russian Federation. When overpaid (collected) environmental fees are refunded, interest on overpaid (collected) environmental fees is not paid, the amounts are not indexed.

25. In case of non-payment, incomplete payment of the environmental fee and (or) failure to submit the calculation of the amount of the environmental fee by the payer within the prescribed time, the administrator of the environmental fee sends the payer a request for voluntary repayment of the debt and submission of the calculation of the amount of the environmental fee.

If, within 15 calendar days from the date of receipt by the payer of the claim for voluntary repayment of the debt, the payer has not paid off the specified debt on a voluntary basis, the administrator of the environmental collection shall recover the debt in court.

 

Show the order of payment of the environmental fee Curtail the procedure for paying the environmental fee

Collection of the environmental fee, control over the correctness of the calculation, completeness and timeliness of its payment is carried out Rosprirodnadzor and its territorial bodies.

Payment of the environmental fee is carried out by transferring funds in the currency of the Russian Federation:

  • payers who are producers of goods - to the account of the territorial body of Rosprirodnadzor in the Federal Treasury at the place of state registration of the payer;
  • payers who are importers of goods - to the account of Rosprirodnadzor in the Federal Treasury.

If the payer is both a producer of goods and an importer of goods, the payment of the environmental fee is carried out by transferring funds in the currency of the Russian Federation to the account of Rosprirodnadzor in the Federal Treasury.

Information about the account details for the payment of the environmental fee is brought to the attention of payers by Rosprirodnadzor and its territorial bodies and posted on the official websites of Rosprirodnadzor and its territorial bodies in information and telecommunications networks, including the Internet.

The procedure for collecting an environmental fee, including the procedure for calculating it, the payment deadline, the procedure for monitoring the correctness of the calculation, completeness and timeliness of its introduction, as well as the procedure for collecting, offsetting, returning excessively paid or excessively collected amounts of environmental fee is established by the Decree of the Government of the Russian Federation of 08.10.2015 N 1073 (The document is included in list acts that are not covered by the mechanism of the "regulatory guillotine").

The procedure for filing a declaration on the number of finished goods put into circulation in the territory of the Russian Federation for the previous calendar year, including packaging, was approved by the Decree of the Government of the Russian Federation dated December 24, 2015 N 1417 (The document is included in list acts that are not covered by the mechanism of the "regulatory guillotine").

The procedure for submitting reports on the implementation of standards for the disposal of waste from the use of goods was approved by the Decree of the Government of the Russian Federation dated 03.12.2020 N 2010.

 

Show penalties for violation of the reporting procedure Close fines for violations of the reporting procedure

Article 8.5.1. Administrative Code of the Russian Federation.  Violation of the procedure for reporting on the implementation of waste disposal standards from the use of goods or declarations on the number of goods put into circulation in the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods to be disposed of after the loss of consumer properties sold for domestic consumption in the territory of the Russian Federation for the previous calendar year. (introduced by Federal Law No. 141-FZ of 17.06.2019)

  1. Failure to submit or late submission of reports on the implementation of waste disposal standards from the use of goods or declarations on the number of goods put into circulation in the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods to be disposed of after the loss of consumer properties sold for domestic consumption in the territory of the Russian Federation for the previous calendar year.
    • entails the imposition of an administrative fine on officials in the amount offrom three thousand to six thousand rubles;
    • for persons engaged in entrepreneurial activity without the formation of a legal entity,-from fifty thousand to seventy thousand rubles;
    • for legal entities-from seventy thousand to one hundred and fifty thousand rubles.
  2. Reporting on the implementation of standards for the disposal of waste from the use of goods or declarations on the number of goods put into circulation in the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods to be disposed of after the loss of consumer properties sold for domestic consumption in the territory of the Russian Federation for the previous calendar year, in an incomplete volume or reporting containing false information.
    • entails the imposition of an administrative fine on officials in the amount offrom three thousand to six thousand rubles;
    • for persons engaged in entrepreneurial activity without the formation of a legal entity, - twice the amount of the fee for each group of goods, group of packaging of goods, payable by manufacturers of goods, importers of goods that do not provide independent disposal of waste from the use of goods,but not less than one hundred thousand rubles;
    • for legal entities- twice the amount of the fee for each group of goods, group of packaging of goods, payable by manufacturers of goods, importers of goods that do not provide independent disposal of waste from the use of goods,but not less than two hundred and fifty thousand rubles.

 

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