Resolution of the Government of the Russian Federation No. 639 of 31.05.2018

List of types and categories of self-propelled vehicles and trailers to them and the amount of disposal fee

On Amendments to the Decree of the Government of the Russian Federation№ 81 from 06.02.2016 
(Published onthe official Internet portal of legal information05.06.2018 and in the Collection of Legislation of the Russian Federation No. 24 of 11.06.2018, Article 3528. It comes into force seven days after the date of its official publication (13.06.2018), seeparagraph 6 of the Decree of the President of the Russian Federation No. 763 of 23.05.96)
 
Government of the Russian Federation
Decides:
1. Approve the attached amendments to the Decree of the Government of the Russian Federation No. 81 dated 06.02.2016 "On the disposal fee for self-propelled vehicles and (or) trailers to them and on Amendments to Certain Acts of the Government of the Russian Federation" (Collection of Legislation of the Russian Federation, 2016, No. 7, Article 991; No. 20, Article 2840).
2. The Ministry of Industry and Trade of the Russian Federation and the Ministry of Agriculture of the Russian Federation to monitor selling prices for self-propelled vehicles and trailers to them, in respect of which a recycling fee is charged, and submit to the Government of the Russian Federation by 01.03.2019 proposals aimed at changing the mechanisms of state support for the production and sale of self-propelled vehicles and trailers to them, in case of unjustified increase in selling prices for these products.

Amendments to the Decree of the Government of the Russian Federation№ 81 from 06.02.2016 

1. In the Rules of Collection, Calculation, Payment and Collection of the Disposal fee in Respect of Self-propelled vehicles and (or) Trailers to Them, as well as the return and Offset of overpaid or Overcharged amounts of this fee, approved by the said resolution:

a) in the first paragraph of paragraph 7, the words "on the passport form of a self-propelled vehicle and other types of equipment, including on" should be deleted;
b) add paragraph 11.1 as follows:

11.1. The documents provided for in paragraphs 11 and 15 of these Rules must be submitted to the customs authority within 15 days from the date of:
release of self-propelled vehicles and (or) trailers in accordance with the declared customs procedure (during customs declaration);
the actual crossing by self-propelled vehicles and (or) trailers of the State Border of the Russian Federation and (or) the limits of territories over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation and the norms of international law (if the declaration of self-propelled vehicles and (or) trailers when imported into the Russian Federation is not carried out).
Failure by the payer or his authorized representative to submit the documents provided for in paragraphs 11 and 15 of these Rules is the basis for charging penalties for non-payment of the disposal fee.
Penalties for non-payment of the disposal fee are accrued for each calendar day of delay from the day following the date of expiry of the deadline for submission to the customs authority of the documents provided for in paragraphs 11 and 15 of these Rules to the day of fulfillment of the obligation to pay the disposal fee inclusive as a percentage of the amount of the unpaid disposal fee in the amount of one three hundredth of the key rate of the Central Bank of the Russian Federation, effective in the period of delay in payment of the disposal fee.
Payment, collection and refund of penalties are carried out in accordance with the rules established for the payment, collection and refund of the disposal fee.;
c) the first paragraph of paragraph 17 should be worded as follows:

17. If, within 3 years from the date of importation of self-propelled vehicles and trailers to them into the Russian Federation after payment of the disposal fee and (or) affixing the appropriate mark on the passport form, the fact of non-payment or incomplete payment of the disposal fee is established,customs authoritieswithin a period not exceeding 10 working days from the date of discovery of this fact, the payer is informed of the need to pay the disposal fee and the amount of the unpaid disposal fee (as well as the penalty for late payment), indicating the grounds for its additional charge. The specified information is sent to the payer's address by registered mail with a notification.;

d) in the name of column 9 of Appendix No. 1 to the specified Rules, replace the words "Maximum technically permissible mass (tons)" with the words "Load capacity (tons)".

2. The list of types and categories of self-propelled vehicles and trailers to them, in respect of which the disposal fee is paid, as well as the size of the disposal fee approved by the said resolution, should be stated in the following wording:

Approved by the Decree of the Government of the Russian Federation No. 81 dated 06.02.2016 (as amended by the Decree of the Government of the Russian Federation No. 639 dated 31.05.2018)

The list of types and categories of self-propelled vehicles and trailers to them and the amount of the recycling fee for 2022

If the same TN code is provided for different types of self-propelled vehiclesForeign economic activity The EAEUand different coefficients for calculating the size of the disposal fee, and at the same time the name of the self-propelled vehicle does not correspond to any of the sections of this list, the calculation of the size of the disposal fee is carried out by a higher coefficient.

If the document on the assessment of compliance of a self-propelled vehicle or trailer with the requirements of the technical regulations of the Customs Union "On the safety of machinery and equipment" (TR CU010/2011) or the technical regulations of the Customs Union "On the safety of agricultural and forestry tractors and trailers to them" (TR CU 031/2012) the code is specifiedHSEAEU, different from the code according to which, in accordance with Article 20 of the Customs Code of the Eurasian Economic Union, the specifiedproductclassified by customs authorities, in order to calculate and pay the disposal fee, the EAEU HS code is used, according to which the goods are classified by customs authorities.

If the EAEU HS code is specified in the conformity confirmation documents in accordance with the previously valid version, the disposal fee is paid on the basis of the tables of conformity of the EAEU HS codes at the level of commodity items, sub-items and sub-items.

Note. The amount of the disposal fee payable in respect of self-propelled vehicles and trailers to them, for which a new passport of a self-propelled vehicle and other types of equipment manufactured (completed) on the basis of self-propelled vehicles or trailers for which a disposal fee was previously paid, is determined as the difference between the amount of the disposal fee payable in respect of such self-propelled vehicles or trailers, and the amount of the disposal fee previously paid in respect of self-propelled vehicles or trailers, on the basis of which the completion was carried out.