Recycling fee for trailers in 2022: who pays, necessary documents

Recycling fee per trailer

The recycling fee for a trailer is regulated by Federal Law No. 89-FZ of June 24, 1998 “On production and consumption waste.” The recycling fee is a one-time targeted payment of funds to the budget of the Russian Federation.

The state controls the issue of recycling trailers on the territory of the Russian Federation. Thanks to the recycling fee, you can be sure that a trailer that is out of service will not pollute the environment, causing harm to the ecological state of the environment and human health.

Who is required to pay the recycling fee?

In accordance with the legislation of the Russian Federation, individuals and legal entities carrying out the following operations are required to pay the recycling fee for a trailer:

• import of a trailer into the territory of the Russian Federation;
• production of trailers in the Russian Federation;
• purchasing a trailer from persons exempt from paying the recycling fee in accordance with clause 6 of Article 24.1 of Federal Law No. 89-FZ of June 24, 1998;
• purchasing a trailer from a person who fraudulently failed to pay the recycling fee earlier.

Documents required to mark the recycling fee in the PTS

Decree of the Government of the Russian Federation of February 6, 2016 No. 81 “On the recycling fee in relation to self-propelled vehicles and (or) trailers for them and on amendments to certain acts of the Government of the Russian Federation” (with amendments and additions) regulates the provision of documents confirming the accuracy of the calculation recycling fee. This document defines the list of documents that must be submitted to the tax authorities by an individual at the place of residence, and by a legal entity at the location of the organization within 3 days after payment of the fee:

• calculation of the amount of the recycling fee according to the form approved by Order of the Federal Tax Service of October 24, 2016 No. ММВ-7-3/ [email protected] “On approval of the form and format for presenting the calculation of the amount of the recycling fee in relation to self-propelled vehicles and (or) trailers for him in electronic form”;
• PTS;
• copies of the certificate of conformity or declaration of conformity, copies of shipping documents;
• copies of the title for trailers for which a recycling fee was previously paid;
• a copy of the purchase and sale agreement.

How to make a payment

To calculate the recycling fee paid to the customs authority when importing self-propelled vehicles and trailers into the territory of the Russian Federation, the form from Appendix No. 1 to the Rules is intended. To calculate the fee paid to the tax authority, a single form is approved by the Federal Tax Service of Russia.

If an organization pays a tax on more than 5 vehicles or trailers on one day, then the calculation must be submitted to the tax office:

• until 02/29/2016 inclusive - on paper;
• from 03/01/2016 - in electronic form via telecommunication channels in the format determined by the Federal Tax Service of Russia.

Deadlines for payment of trailer recycling fee

Current legislation provides for the obligation to pay a recycling fee only when registering a title for a trailer. The payment deadline is not tied to the date of purchase, production, or acceptance of the trailer for accounting. The only deadline specified in regulations regarding payment of the recycling fee is 3 days for submitting documents to the tax authorities after payment has been made.

The base rate of recycling fee per trailer

In accordance with Decree of the Government of the Russian Federation dated December 26, 2013 No. 1291, the base rate of the recycling fee for trailers is 150,000 rubles.

The size of the recycling fee per trailer

By Decree of the Government of the Russian Federation dated May 11, 2016 No. 401:

• trailers weighing less than 10 tons are exempt from paying the recycling fee;
• for trailers weighing more than 10 tons and older than 3 years, a coefficient of 7 is established, i.e. the recycling fee is 1,050,000 rubles;
• for trailers weighing more than 10 tons and up to 3 years old, a coefficient of 1 is established, i.e. The recycling fee is 150,000 rubles.
• semi-trailers are exempt from paying recycling fees.

How to calculate the recycling fee payable to the budget

Payers of the fee calculate it independently. In order to determine the amount of the fee to be paid, it is necessary to multiply the base rate by the appropriate coefficient. All this information is contained in Resolutions No. 81 and 1291.

The value of the coefficient depends on the main characteristics of the vehicle - its category, age, engine size, etc.

The base rate depends on the vehicle category and is:

• 20,000 (vehicle category M1, all-terrain category “G”, special vehicles, etc.),
• 150,000 rub. (other vehicles and trailers),
• RUB 172,500 (self-propelled vehicles and trailers).

For example, for a new car with an engine capacity of 1000-2000 cc. cm, the fee will be: 20,000 x 8.92 = 178,400 rubles. And for a bulldozer with an installation power of less than 10 hp: 172,500 x 4 = 690,000 rubles.

How to return the recycling fee

In rare cases, it happens that the new owner pays a recycling fee for a trailer for which this payment was previously made. In this case, the payer must contact:

• in the Federal Tax Service - a trailer of domestic production;
• customs authority - the trailer was imported into the territory of the Russian Federation.

When applying, you will need to provide the following documents:

• application for the return of an overpaid (collected) recycling fee in relation to wheeled vehicles and (or) chassis (Appendix No. 4 to the Rules for the collection, calculation, payment and collection of recycling fees in relation to wheeled vehicles and chassis, as well as the return and offset of overpaid or excessively collected amounts of this fee);
• a copy of the payer’s passport;
• copy and original PTS;
• payment document that is the basis for the recycling fee;
• a document on the basis of which the paid recycling fee should be recognized as erroneously collected.

Within 30 days after the documents are submitted to the Federal Tax Service or customs authorities, a decision will be made to return the overpaid (collected) recycling fee or to refuse to return the overpaid (collected) recycling fee. A refund of overpaid (collected) recycling fee must be applied for within three years from the date of payment. Refunds are made to the payer's bank account without taking into account indexation.

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

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

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

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

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

Recycling fee in the Republic of Belarus

The recycling fee in the Republic of Belarus was introduced on April 1, 2014 by Decree of the President of the Republic of Belarus dated February 4, 2014 No. 64 “On the recycling fee for vehicles.” The recycling fee in the Republic of Belarus is almost identical to the fee in the Russian Federation in terms of national currency.

The only different point is the basis for exemption from paying the disposal fee for persons recognized as refugees or who have received permission to enter and permanently reside in the Republic of Belarus for 18 months. The countdown of this period begins from the day of issuance of documents confirming refugee status or granting the right to permanent residence.

Overpaid fees can be refunded or credited.

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

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

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

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

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

Who is exempt from paying the recycling fee?

In accordance with clause 6 of Article 24.1 of the Federal Law of June 24, 1998 No. 89-FZ, the recycling fee is not paid in the following cases:

• the trailer was brought into the territory of the Russian Federation by persons recognized as refugees, forced migrants, participants in the State program to promote the voluntary resettlement of compatriots living abroad;
• the trailer was imported into the territory of the Russian Federation and belongs to a diplomatic mission, consular office, international organization enjoying the priorities and privileges of international law;
• the trailer was imported into the territory of the Russian Federation and belongs to an employee (family members) of a diplomatic mission, consular office, international organization enjoying the priorities and privileges of international law;
• The trailer was manufactured over thirty years ago, is not used for commercial purposes, has the original body and (if available) frame and has been preserved or restored to original condition.

What other changes have been made?

The amendments affected two more regulatory documents:

• Decree of the Government of the Russian Federation dated August 12, 1994 No. 938 “On state registration of motor vehicles and other types of equipment on the territory of the Russian Federation”;
• Decree of the Government of the Russian Federation dated December 26, 2013 No. 1291 “On the recycling fee for wheeled vehicles and chassis and on amendments to certain acts of the Government of the Russian Federation.”

These regulations are brought into compliance with the Rules and List approved by Resolution No. 81.

Expert “NA” A.S. Degtyarenko

Responsibility for failure to pay the recycling fee

The legislation provides for liability for failure to pay the trailer recycling fee. Thus, in accordance with the Rules for the collection, calculation, payment and collection of the recycling fee in relation to self-propelled vehicles and (or) trailers for them, as well as the return and offset of overpaid or excessively collected amounts of this fee (approved by Decree of the Government of the Russian Federation dated 02/06/2016 No. 81) if, within 3 years after payment of the recycling fee, the fact of non-payment or incomplete payment of the recycling fee is established on the PTS form, the customs authorities inform the payer within 10 days by sending a registered letter with notification.

Within 20 days after receiving the letter, the recycling fee must be paid or an additional payment must be made. Otherwise, the funds will be collected in court.

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

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

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

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

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

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

A note in the PTS about payment of the recycling fee

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

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

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

Liability for non-payment of fees

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

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

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

Category “Questions and Answers”

Question No. 1. I plan to import a trailer into the Russian Federation. Which ones should I provide to calculate the recycling fee?

To calculate the recycling fee for a trailer imported into the Russian Federation, you need to provide technical characteristics of the transport weight (in particular weight) and the year of manufacture, because the coefficient for calculating the recycling fee will be very different for trailers under 3 years old and older than 3 years. Yes, in fact, the need to pay a recycling fee will be determined by the weight of the trailer (for trailers weighing less than 10 tons, the recycling fee has been abolished since 2016).

Question No. 2. I have a residence permit in the Republic of Belarus. The document was issued 1.5 years ago. It's time to pay the recycling fee. What are the features of paying fees in my case?

There are no special features in your case. You make calculations and pay the recycling fee in the manner regulated by law.

Transportation Features

Transportation of semi-trailers is carried out using road and sea transport. In the first case, it can be transported under its own power using a tractor or using a trawl. The trawl is equipped with sides and has a carrying capacity of up to 80 tons.

Road transportation is fraught with difficulties due to the large dimensions of the semi-trailer, so it is necessary to choose the right driver - he must be quite experienced. In addition, the semi-trailer should be properly secured to the platform using tie-down belts, hooks, and cables.

When do you need to pay and how to do it?

Based on the current law, payment of tax is implied only if a title is issued for the trailer. The period during which the fee must be paid does not depend on registration, accounting and production. Considering the regulatory documents, there is only one deadline of 2 days to submit documents to the tax authority after payment. This contribution is not included in ordinary tax collections, and therefore does not have a specific payment deadline. You can deposit funds in several ways:

• In the bank. The branch operator independently prepares the payment order. However, such a procedure will take more time and most often the bank will charge an additional commission;
• Through your personal account on the State Services portal. Payment takes much less time. You must have a sufficient amount on your bank card balance. Before transferring funds, be sure to check the correctness of the entered details, since the payer is independently responsible for carrying out all operations;
• Via Internet banking. As a rule, all banking structures provide the opportunity to pay for government services, taxes and fees. As a rule, payment information changes over several days, but largely depends on the issuing bank. The payer is also responsible for correctly entering the details.

The law does not exclude situations where a refund of the paid fee is possible. To do this, you need to collect a package of documents (passport, payment order or payment receipt, declaration with exact calculation) and write an application for the return of the recycling fee according to the established state form based on the fourth appendix. Next, you need to contact the Federal Tax Service or customs. Documents are reviewed within 30 days. The authority to which the application was submitted must be notified of the decision made.