Утвержден постановлением Правительства РФ № 1118 от 07.07.2023 "О внесении изменений в постановление Правительства Российской Федерации №1291 от 26.12.2013 г"
The Government of the Russian Federation DECIDES:
<1> In the absence of documentary evidence of the release date of a wheeled vehicle (chassis) or trailer to it having an identification number (VI No.), which is the date of manufacture of the wheeled vehicle (chassis) or trailer to it, the year of manufacture is determined by the manufacturing code specified in the identification number of the wheeled vehicle (chassis) or a trailer to it, while the 3-year period is calculated starting from July 1 of the year of manufacture.
<2> Categories of wheeled vehicles (chassis) and trailers to them are indicated in accordance with the list of types and categories of wheeled vehicles (chassis) and trailers to them, in respect of which a recycling fee is paid, as well as the amount of the recycling fee approved by Decree of the Government of the Russian Federation dated December 26, 2013 No. 1291 "On the disposal fee for wheeled vehicles (chassis) and trailers to them and on amendments to certain acts of the Government of the Russian Federation."
<3> The calculated amount of the recycling fee is indicated in the field, which is payable upon import of the vehicle into the Russian Federation without taking into account the provisions of paragraph 6 of Article 24.1 of the Federal Law "On Production and Consumption Waste". When calculating penalties, the amount is indicated in a separate line below the information about the wheeled vehicle (chassis) and (or) trailer without filling in columns 1 - 13 and 16.
<4> The field indicates the amount of the disposal fee to be paid. In the case of import of a vehicle in respect of which the recycling fee has been paid and the type (category) of which has not changed (including design changes), as well as in respect of vehicles in respect of which the recycling fee is not paid on the basis of the provisions of paragraph 6 of Article 24.1 of the Federal Law "On Production and Consumption Waste", the field is marked with "0" (zero).
<5> The field is filled in if the payer is a person who is not registered with the tax authorities of the Russian Federation. The field contains information about the person in accordance with paragraphs 18-21 (after the table) of subparagraph 46 of paragraph 15 of the Procedure for filling out the declaration for goods approved by the decision of the Customs Union Commission dated May 20, 2010 No. 257.
<6> The calculation of the recycling fee may contain information about vehicles declared in one declaration for goods (according to one customs receipt order).".
Table for calculating the amount of the recycling fee from 08/01/2023 | The base rate in rubles = | 20,000.00 ₽ | ||||
Types and categories of cargo vehicles | New vehicles (up to 3 years old) | Vehicles that have been released more than 3 years ago | ||||
Base rate | In rubles | Base rate | In rubles | |||
I. Vehicles put into circulation on the territory of the Russian Federation, categories including cross-country vehicles of category G, as well as special and specialized vehicles of the specified category | ||||||
1 | M1 | Vehicles with electric motors, with the exception of vehicles with a hybrid power plantIncluding vehicles equipped with serial hybrid power plants, with the exception of vehicles equipped with other types of hybrid power plants. According to PP No. 2547 dated 09/22/2023. | 1,63 | 32,600.00 ₽ | 6.1 | 122,000.00 ₽ |
2 | M1 | Vehicles with an engine displacement of no more than 1000cm3 | 4.06 | 81,200.00 ₽ | 10.36 | 207,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 1000 cubic centimeters, but not more than 2000 cm3 | 15.03 | 300,600.00 ₽ | 26.44 | 528,800.00 ₽ |
2 | M1 | Vehicles with an engine displacement exceeding 2,000 cubic centimeters, but not exceeding 3,500 cm3 | 42.24 | 844,800.00 ₽ | 63.95 | 1,279,000.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 3,000 cubic centimeters, but not more than 3,500 cm3 | 48.5 | 970,000.00 ₽ | 74.25 | 1,485,000.00 ₽ |
2 | M1 | Vehicles with an engine displacement exceeding 3,500 cm3 | 61.76 | 1,235,200.00 ₽ | 81.19 | 1,623,800.00 ₽ |
I. Vehicles put into circulation on the territory of the Russian Federation, categories including cross-country vehicles of category G, as well as special and specialized vehicles of the specified category imported by individuals for personal useProvided that the vehicle is intended to be used for personal use and such a vehicle is registered to the specified person within 12 months from the date of its importation or registered to a person other than the person who imported such a vehicle after 12 months from the date of its importation. | ||||||
1 | M1 | Vehicles with electric motors, with the exception of vehicles with a hybrid power plant | 0.17 | 3,400.00 ₽ | 0.26 | 5,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of no more than 1000 cm3 | 0.17 | 3,400.00 ₽ | 0.26 | 5,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 1000 cubic centimeters, but not more than 2000 cm3 | 0.17 | 3,400.00 ₽ | 0.26 | 5,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 2000 cubic centimeters, but not more than 3000 cm3 | 0.17 | 3,400.00 ₽ | 0.26 | 5,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 3,000 cubic centimeters, but not more than 3,500 cm3 | 48.5 | 970,000.00 ₽ | 74.25 | 1,485,000.00 ₽ |
2 | M1 | Vehicles with an engine displacement exceeding 3,500 cm3 | 61.76 | 1,235,200.00 ₽ | 81.19 | 1,623,800.00 ₽ |
Table for calculating the amount of the recycling fee from 08/01/2023 | The base rate in rubles = | 150,000.00 ₽ | ||||
Types and categories of cargo vehicles and trailers to them | New cars and trailers for them (up to 3 years old) | Cars and trailers for them that have been released more than 3 years ago | ||||
Base rate | In rubles | Base rate | In rubles | |||
II. Vehicles put into circulation on the territory of the Russian Federation, categories N1, N2, N3, including cross-country vehicles of category G, as well as specialized vehicles of these categories (8704) | ||||||
4 | N1 | Vehicles with a technically permissible maximum weight of no more than 2.5 tons | 2.98 | 447,000.00 ₽ | 4.33 | 649,500.00 ₽ |
5 | N1 | Vehicles with a technically permissible maximum weight of over 2.5 tons, but not more than 3.5 tons | 3.21 | 481,500.00 ₽ | 4.67 | 700,500.00 ₽ |
6 | N2 | Vehicles with a technically permissible maximum weight of over 3.5 tons, but not more than 5 tons | 3.36 | 504,000.00 ₽ | 5 | 750,000.00 ₽ |
7 | N2 | Vehicles with a technically permissible maximum weight of over 5 tons, but not more than 8 tons | 3.5 | 525,000.00 ₽ | 8 | 1,200,000.00 ₽ |
8 | N2 | Vehicles with a technically permissible maximum weight of over 8 tons, but not more than 12 tons | 4.96 | 744,000.00 ₽ | 13.52 | 2,028,000.00 ₽ |
9 | N3 | Vehicles with a technically permissible maximum weight of over 12 tons, but not more than 20 tons | 5.63 | 844,500.00 ₽ | 19.67 | 2,950,500.00 ₽ |
10 | N3 | Truck tractors with a technically permissible maximum weight of over 12 tons, but not more than 20 tons | 9.64 | 1,446,000.00 ₽ | 39.32 | 5,898,000.00 ₽ |
10.1 | N4 | Truck tractors with a technically permissible maximum weight of over 12 tons, but not more than 20 tons (Euro-6 environmental class), used for international transportation | 5.67 | 850,500.00 ₽ | 23.13 | 3,469,500.00 ₽ |
11 | N3 | Dump trucks with a technically permissible maximum weight of over 12 tons, but not more than 20 tons | 4.74 | 711,000.00 ₽ | 19.67 | 2,950,500.00 ₽ |
12 | N3 | Vans, including refrigerated trucks, with a technically permissible maximum weight of over 12 tons, but not more than 20 tons | 5.75 | 862,500.00 ₽ | 19.67 | 2,950,500.00 ₽ |
13 | N3 | Vehicles with a technically permissible maximum weight of over 20 tons, but not more than 50 tons | 15.33 | 2,299,500.00 ₽ | 32.3 | 4,845,000.00 ₽ |
14 | N3 | Truck tractors with a technically permissible maximum weight of over 20 tons, but not more than 50 tons | 11.36 | 1,704,000.00 ₽ | 23.07 | 3,460,500.00 ₽ |
14.1 | N4 | Truck tractors with a technically permissible maximum weight of over 20 tons, but not more than 50 tons (Euro-6 environmental class), used for international transportation | 6.68 | 1,002,000.00 ₽ | 13.57 | 2,035,500.00 ₽ |
15 | N3 | Dump trucks with a technically permissible maximum weight of over 20 tons, but not more than 50 tons | 14.47 | 2,170,500.00 ₽ | 32.3 | 4,845,000.00 ₽ |
16 | N3 | Vans, including refrigerated trucks, with a technically permissible maximum weight of over 20 tons, but not more than 50 tons | 9.35 | 1,402,500.00 ₽ | 23.07 | 3,460,500.00 ₽ |
III. Special vehicles put into circulation on the territory of the Russian Federation, categories M2, M3, N1, N2, N3, including cross-country vehicles of category G | ||||||
17 | Special vehicles, except concrete mixerscranes are switched on code 8705100091 | 3.23 | 484,500.00 ₽ | 19.55 | 2,932,500.00 ₽ | |
18 | Concrete mixers (8705400005) | 9.67 | 1,450,500.00 ₽ | 25.42 | 3,813,000.00 ₽ | |
IV. Vehicles put into circulation on the territory of the Russian Federation, categories M2, M3, including cross-country vehicles of category G, as well as specialized vehicles of these categories | ||||||
19 | Vehicles with an engine capacity of no more than 2500cm3 | 3.14 | 471,000.00 ₽ | 3.18 | 477,000.00 ₽ | |
20 | Vehicles with electric motors, with the exception of vehicles with a hybrid power plant | 10 | 1,500,000.00 ₽ | 10.09 | 1,513,500.00 ₽ | |
21 | Vehicles with an engine capacity of over 2500 but not more than 5000 cm3 | 11.05 | 1,657,500.00 ₽ | 16.73 | 2,509,500.00 ₽ | |
22 | Vehicles with an engine capacity of over 5,000 but not more than 10,000 cm3 | 12.34 | 1,851,000.00 ₽ | 15.84 | 2,376,000.00 ₽ | |
23 | Vehicles with an engine capacity of over 10,000 cm3 | 14.27 | 2,140,500.00 ₽ | 22.46 | 3,369,000.00 ₽ | |
V. Chassis of wheeled vehicles put into circulation in the territory of the Russian Federation, categories N1, N2, N3, M2, M3 | ||||||
24 | N1 | Chassis of wheeled vehicles of the category with a gross weight of not more than 3.5 tons | 3.21 | 481,500.00 ₽ | 4.67 | 700,500.00 ₽ |
25 | N2 | Chassis of wheeled vehicles of the category with a gross weight of over 3.5 tons, but not more than 5 tons | 3.36 | 504,000.00 ₽ | 5 | 750,000.00 ₽ |
26 | N2 | Chassis of wheeled vehicles of the category with a gross weight of over 5 tons, but not more than 8 tons | 3.5 | 525,000.00 ₽ | 8 | 1,200,000.00 ₽ |
27 | N2 | Chassis of wheeled vehicles of the category with a gross weight of over 8 tons, but not more than 12 tons | 4.96 | 744,000.00 ₽ | 13.52 | 2,028,000.00 ₽ |
28 | N3 | Chassis of wheeled vehicles of the category with a gross weight of over 12 tons, but not more than 20 tons | 5.63 | 844,500.00 ₽ | 19.67 | 2,950,500.00 ₽ |
29 | N3 | Chassis of wheeled vehicles of the category of technically permissible maximum weight over 20 tons, but not more than 50 tons | 15.33 | 2,299,500.00 ₽ | 32.3 | 4,845,000.00 ₽ |
30 | M2 | Chassis of wheeled vehicles of the category with a gross weight of not more than 5 tons | 11.05 | 1,657,500.00 ₽ | 16.73 | 2,509,500.00 ₽ |
31 | M3 | Chassis of wheeled vehicles of the category with a gross weight of over 5 tons | 6.46 | 969,000.00 ₽ | 10.17 | 1,525,500.00 ₽ |
VI. Trailers put into circulation on the territory of the Russian Federation, category O4, including special and specialized vehicles of the specified category (8716) | ||||||
32 | O4 | Full trailers | 4 | 600,000.00 ₽ | 13.5 | 2,025,000.00 ₽ |
33 | O5 | Semi-trailers | 4 | 600,000.00 ₽ | 13.5 | 2,025,000.00 ₽ |
34 | O6 | Trailers with a central axle | 4 | 600,000.00 ₽ | 13.5 | 2,025,000.00 ₽ |