This can be done through any Russian bank in cash or by bank transfer. When paying at the ticket office, you will need to present your passport.
The fact of payment of the fee is noted in the vehicle passport in the “Special Notes” section or in the electronic version of the PTS. If transport equipment is not the subject of this fee, then this must also be indicated in the passport. When neither of these two marks is present, then it is considered that there was no payment. Therefore, the new owner of the vehicle will have to do this.
"It's unavoidable". Car companies are preparing for a sharp rise in prices
Normative legal acts do not establish penalties for non-payment. But in this case, the PTS will not have a corresponding mark, and without it the vehicle will not be able to be registered. This requirement is contained in Decree of the Government of the Russian Federation No. 938 of 08/12/1994 (clause 4) and in clause 24 of the Administrative Regulations (approved by Order of the Ministry of Internal Affairs No. 605 of 08/07/2013).
Purchasing a car on the Russian market or abroad is associated with certain costs. One of the types of additional payments introduced since 2012 is a recycling fee. Motorists have many questions in connection with this innovation. This includes an increase in the recycling fee, its size, a calculation calculator, benefits, etc. Let's deal with all this in order.
Recycling fee is a one-time payment collected in favor of the state. Payment of the recycling fee is the responsibility of the manufacturer or importer. The buyer of the vehicle is responsible only if the contribution was not made before the conclusion of the purchase and sale agreement.
For the first time, the question of what a recycling fee means and why it is needed was raised in 2012. The President of the Russian Federation made changes to Chapter 5 of Federal Law No. 89. It was supplemented by Article 24.1. It indicated the persons obligated to pay the fee, goals and objectives, implementation deadlines, vehicle categories, etc.
The latest news about the introduction of a new recycling fee was actively discussed within the country and abroad. Importers were worried about raising prices for buyers by increasing the multiplier applied to the base rate. Citizens learned the news about the increase in recycling fees for cars in Russia from January 1, 2020 in November 2021.
Payment of the recycling fee is the responsibility of the manufacturer or one of the owners of the vehicle. According to the law, a legal entity or individual pays a recycling fee in the following situations:
- When importing a car from abroad. In this case, payment is made at customs; the choice of BCC depends on the country of import of the car.
- During the production of vehicles on the territory of the Russian Federation. Car manufacturers pay recycling fees to their Federal Tax Service.
- When purchasing a vehicle from an owner who has not previously paid the recycling fee. Paid at the Federal Tax Service office.
Persons from category 1 report to customs within 15 days from the date of payment, persons from categories 2 and 3 - within 3 working days.
The new reform announced by the government has left many drivers confused. Based on the above data, we can assume that most cars will rapidly increase in price. Experts predict an increase in the cost of vehicles by approximately 2-4%, but there may be exceptions.
It is important to mention that in the past 2021, the automobile market has already experienced a 10% jump in prices.
In an unstable economy, this will cause serious consumer outrage and reduce demand for new car models.
No environment, no money
According to one version, which experts try to explain the refusal of officials to pay for the work of recyclers, the recycling fee for each car may be intended for the disposal of that particular car. And, perhaps, money is transferred for her only if she is the one under pressure. However, this version is countered by the real absence of a reporting system for machine recyclers and state control. In addition, the position of the officials themselves is completely clear. The essence of the answer from the Ministry of Industry and Trade boils down to the fact that recyclers already make good money from recycling. Their equipment is used for the recycling of specific machines by barely 4%, which means there is no point in compensating their expenses. In addition, judging by the words of the Ministry of Industry and Trade, it turns out that recycling cars along with their toxic components is equivalent to working with ordinary scrap metal. That is, we are no longer talking about ecology.
The press service of the Ministry of Economic Development reported that income from the payment of recycling fees by automakers goes to the federal budget. Representatives of the ministry, however, found it difficult to clearly explain whether these funds are spent for their intended purpose or are just accumulated somewhere, waiting for the start of the program. But the essence of a collection, unlike a tax, is that it is not gratuitous, but should go towards specific purposes, some kind of service from government agencies, and not just disappear into the budget.
The DP correspondent spoke with specialists from three of the world's largest law firms operating in Russia. All of them refused to answer the question about the recycling fee in an authorized manner. But, commenting on it “on their own,” lawyers suggested that initially the state did not pursue the goal of paying money to scrappers for recycling cars. The introduction of recycling fees, according to experts, was a measure to circumvent WTO rules, aimed primarily at protecting the domestic market. Since, from the point of view of the WTO, Russia could not increase the duty on imported cars, “quasi-taxes” were created, which then began to be returned to domestic producers in the form of subsidies with veiled wording: in agreements on industrial assembly or as part of special investment contracts. Thus, the purpose of the innovation was rather economic and was not aimed at improving the environmental situation in the country, as stated in the bill. “This is really very similar to a tax,” the lawyers state.
In general, the concept of a “recycling fee” in Russia completely loses its original meaning: instead of purposefully allocating funds for the costs of recyclers and supporting the auto recycling industry, which is in a state of crisis, car buyers are only plugging holes in the budget.
No answer
The editors of “DP” were also unable to explain to the Ministry of Finance what is happening with payments for the recycling fee, and why the largest car recycling company in our region still does not receive these funds, and the rest are curtailing their work.
A source from DP, who works in the field of automobile law and wished to remain anonymous, explained the situation as follows: “The recycling fee was not introduced in order to dispose of something with this money. Accordingly, it has nothing to do with ecology. But we cannot write in official documents something that will allow the WTO to make claims against Russia, so the laws say what is written.”
In addition, according to the expert, domestic and localized automakers, if they meet certain criteria, still receive compensation from the recycling fee in the form of subsidies from the state. The interlocutor explained that these subsidies “are not directly called that,” that is, they have a different wording in the documents. In the Russian budget there are several expense items to support manufacturers, such as compensation for labor, electricity, development and homologation of new models. In total, it amounts to about 100 billion rubles. “As for the recyclers... well, what’s left for them is what’s left. Because initially the funds from the collection are spent on completely different purposes,” the expert added.
According to him, now “the industry associated with developing recycling capacity will develop due to the environmental fee provided for by the same federal law that stipulates the recycling fee.” After all, the Ministry of Transport of the Russian Federation is hatching the idea of replacing the transport tax on cars with an environmental one. The introduction of this measure is planned in accordance with the Transport Strategy of the Russian Federation for the period until 2030.
State auto recycling program
Since the beginning of the year, 19,948 cars have been scrapped in St. Petersburg and the region, according to traffic police statistics. If all owners of these cars took advantage of the state recycling program provided for by a special decree of the Russian government of 2010, car manufacturers and dealers, by providing them with a discount of 50 thousand rubles for each car, could count on government subsidies amounting to almost 1 billion rubles, and recycling companies - at least 880 million rubles. However, no money was allocated from the budget for the implementation of the program either this year or for the entire period 2013-2017.
Participants in the car recycling market claim low control by the state: according to them, at the first time the program was in place, high technical requirements were imposed on scrappers, but then everything abruptly came to naught, which is why scrappers have many “gray” competitors.
According to Viktor Koshevny, head of Intellectual Resources LLC, which conducts research for the Ministry of Industry and Trade, 90% of cars sent for scrap are not properly recycled, but are disassembled for spare parts and resold on the secondary market. Nobody can say with complete certainty how environmentally friendly the unused remains of an old car are disposed of - plastic parts, glass, used fuels and lubricants, tires, etc. From the government's point of view, car recycling is now not much different from ordinary scrap metal recycling.
Heavy share of the recycler
In addition to dealers and customers of car dealerships, car recycling companies themselves were also involved in the recycling program.
Three of the four official recyclers in St. Petersburg were subsidiaries of foreign companies; the parent company was registered in Estonia, although its owners came from St. Petersburg. Petromax is a 100% subsidiary of a major Finnish refining player - Kuusakoski OY. VZAS, according to SPARK, is 90% owned by a London company.
According to an employee of the Vsevolozhsk plant, the enterprise stopped participating in the state program 6 years ago due to “lack of expediency”; it was not possible to obtain a more complete comment from the management.
Already in 2012, Avantek, which had a large base in the port of St. Petersburg, began to receive claims from supervisory authorities about financial violations in the export of scrap metal. And although after a few years they managed to fight off all the claims, entrepreneurs with Estonian passports apparently decided to play it safe. Judging by the available court materials, almost immediately export contracts worth hundreds of millions of rubles went to the newly created Hetek. And although Hetek’s profits are declining, now this company, with divisions in many regions of Russia, continues its business of collecting recyclable materials with billions in turnover.
Kuusakoski OY also entered the Russian recycling market with an eye specifically on the export of scrap metal, opening a large production facility near Vyborg. However, later she had to abandon it and focus on working in the Moscow region.
As for Sevzapstal, according to the SPARK system, back in 2015 the company operated at a loss, losing half a million rubles. The editors tried to contact the company, but all available phone numbers were not working.
A DP correspondent visited the Kheteka site on Volkhonskoye Highway and talked with the head of the enterprise, Alexander Makarov. “Previously, there was a large percentage of individuals who massively scrapped cars, and we recycled these cars; now, by and large, there remains only a segment of legal entities that send us old company cars to renew the fleet,” the director of the enterprise explained the current situation.
| / | Buy photo |
Heteka earns money not from fulfilling the task of environmentally friendly recycling, which is important for the state, but from trading in scrap metal. A person who introduced himself as an employee of the company responded to one of the contact numbers listed on the Kheteka website. According to his version, Hetek has been in a pre-bankruptcy state for six months and has not paid wages to its employees for 3 months. The company's management denies this version.
Indexation has caught up with the auto industry
Owners or buyers of vehicles that are not named in Resolutions No. 81 and No. 1291 are exempt from paying the fee.
Based on clause 8, para. 3 of Resolution of the Russian Federation No. 1291, when issuing an electronic passport for such types of transport, it is necessary to put a mark in it stating that the fee does not need to be paid.
In addition, there are other exceptions (Article 24.1, paragraph 6 of Law No. 89-FZ):
- personal transport of refugees, internally displaced persons or participants of the state resettlement program voluntarily entering the Russian Federation;
- vehicles over 30 years old, not used for commercial purposes and having original bodies or engines (or restored);
- vehicles under 3 years old imported into the Unified Energy System of the Kaliningrad Region;
- the owner of the vehicle is a diplomatic mission, consulate or employee (and members of his family) of these organizations.
The recycling fee is calculated using the formula: BS * K,
where BS is the base rate, K is the increasing coefficient.
- 20,000 rub. – for wheeled vehicles put into circulation on the territory of Russia, category M1, all-terrain vehicle category G, special and specialized vehicles of the specified category;
- 150,000 rub. – for wheeled vehicles of categories M2, M3, N1, N2, N3, all-terrain vehicles of category G, specialized vehicles of the indicated categories, chassis of wheeled vehicles of categories N1, N2, N3, M2, M3, as well as trailers for wheeled vehicles;
- RUB 172,500 – for self-propelled vehicles and trailers for them, as well as special equipment.
Basic rates are established by Government Decrees No. 1291 of December 26, 2013 and No. 81 of February 6, 2016.
According to Government Decree No. 1291, the base rate is 20,000 rubles for vehicles of category M1 and for cars with an electric motor. For all other vehicles, including self-propelled vehicles and trailers for them (according to Government Decree No. 81), the base rate is 150,000 rubles. Thus, only for passenger cars with suitable parameters the size of the recycling fee will not be so large, and for trucks, commercial vehicles, cargo-passenger, passenger and other buses, agricultural, construction and other equipment, you will have to pay a state tax based on the base rate of 150,000 rubles. In this case, the most important role is played by the sizes of the calculated coefficients, which are given in the table below.
Table - List of vehicle categories and corresponding coefficients for calculating the size of the recycling fee in 2021
Vehicle category
| Calculated coefficient | ||
| New vehicle | Vehicle older than 3 years | |
| Passenger cars weighing up to 3.5 tons | ||
| With electric motor | 1,42 | 5,3 |
| With OD no more than 1000 cc | 1,42 | 5,3 |
| With OD 1000-2000 cc | 2,21 | 8,26 |
| With OD 2000-3000 cc | 4,22 | 16,12 |
| With OD 3000-3500 cc | 5,73 | 28,5 |
| With OD over 3500 cc | 9,08 | 35,01 |
| Imported, purchased by individuals | 0,17 | 0,26 |
| Trucks, utility vehicles with a mass | ||
| No more than 2.5 t | 0,83 | 0,88 |
| 2.5-3.5 t | 1,32 | 2,06 |
| 3.5-5 t | 1,65 | 2,64 |
| 5-8 t | 1,82 | 4,56 |
| 8-12 t | 2,21 | 6,91 |
| 12-20 t | 2,43 | 10.06 |
| 20-50 t | 4,79 | 11,8 |
| Buses weigh | ||
| No more than 5 tons (with OD 5000-10000 cc) | 2,64 | 4,4 |
| Over 5 t (with OD over 10,000 cc) | 3,3 | 5,2 |
| With OD no more than 2500 cubic meters. cm (and with electric motor) | 0,99 | 1 |
| With OD 2500-5000 cc. cm | 1,98 | 3 |
Source: Chapter 3 of the Decree of the Government of the Russian Federation No. 1291 of December 26, 2013
Since the main payers of the recycling fee (according to Article 24.1 of Federal Law No. 89-FZ of June 24, 1998 “On Production and Consumption Waste”) are manufacturing plants (the largest manufacturers), persons importing vehicles from abroad, official dealers, then, consequently, the prices for vehicles produced (imported) by them with the introduction of the Government Resolution increased by the amount of the state tax. Manufacturers must report to the Tax Service for payment of the recycling fee by submitting a settlement declaration; accordingly, they calculate the amount of payment independently. Let's look at a few examples of such calculations.
The recycling fee for a passenger car is calculated using the formula of multiplying the base rate by a coefficient.
Base rate × Coefficient = Amount of recycling fee
The basic scrappage rate for passenger cars is 20,000 rubles.
The values of the Coefficient are specified in Government Decree No. 1350 of December 11, 2015.
For individuals (individuals), the size of the recycling fee depends on the age of the cars.
Table 1. Recycling fee for cars for individuals
| Amount of recycling fee for passenger cars for individuals | ||
| Age of the car | k 1 | Amount, rub. |
| New up to 3 years old | 0,17 | 3400 rub. |
| Over 3 years old | 0,26 | 5200 rub. |
1 – coefficient ( k )
IMPORTANT!
No recycling fee is paid for the import of trailers for passenger cars with a carrying capacity of up to 10 tons.
For legal entities and individual entrepreneurs (IP), the recycling fee depends on the age of the car and engine size.
Table 2. Recycling fee for cars for legal entities and individual entrepreneurs
| Amount of recycling fee for passenger cars for legal entities and individual entrepreneurs | ||||
| Types and categories of passenger cars | New up to 3 years old | Over 3 years old | ||
| k 1 | Amount, rub. | k 1 | Amount, rub. | |
| 1. Electric car (without hybrid engine) | 1,42 | 28400 | 5,3 | 106,000 rub. |
| 2. With engine capacity: | ||||
| No more than 1000 cubic meters. cm | 1,42 | 28400 | 5,3 | 106,000 rub. |
| Over 1000 cu.m. cm, but not more than 2000 cubic meters. cm | 2,21 | 44200 | 8,26 | 165200 rub. |
| Over 2000 cu.m. cm, but not more than 3000 cubic meters. cm | 4,22 | 84400 | 16,12 | RUB 322,400 |
| Over 3000 cu.m. cm, but not more than 3500 cubic meters. cm | 5,73 | 114600 | 28,5 | 570,000 rub. |
| Over 3500 cc cm | 9,08 | 181600 | 35,01 | 700200 rub. |
1 – coefficient ( k )
Recycling fees do not remain constant. To find out the amount of the recycling fee in 2021, you can use the tables. These tables have been compiled for the convenience of determining collection amounts; they indicate recycling fee rates, coefficients and already calculated values of recycling fee amounts. The tables are divided by vehicle category.
Table 3. Recycling fee for vehicles and special equipment for legal entities and individual entrepreneurs
The government plans to increase the recycling fee for cars in 2021
From 01/01/2020, rates for cars and trucks produced or imported into the Russian Federation by legal entities and individual entrepreneurs will change. Read more >>>
The new reform announced by the government has left many drivers confused. Based on the above data, we can assume that most cars will rapidly increase in price. Experts predict an increase in the cost of vehicles by approximately 2-4%, but there may be exceptions.
It is important to mention that in the past 2021, the automobile market has already experienced a 10% jump in prices.
In an unstable economy, this will cause serious consumer outrage and reduce demand for new car models.
Every year, car lovers are faced with various innovations that hit their wallets hard. Therefore, it is not surprising that the announced increase in recycling collection in 2021 caused heated discussions in society and raised many questions.
How to calculate the recycling fee?
There are special online calculators that allow you to accurately determine the amount of the contribution. The driver only needs to know the vehicle parameters, and the rest of the data is already entered into the database and does not require manual entry. However, people who do not trust computers can calculate the fee themselves.
For this, the formula is used: BS*K, where the first part means the base rate, and the second means the calculation coefficient established by law.
Where can I pay the recycling fee?
To carry out the operation, you need a passport and a completed receipt containing the recipient’s details. You can obtain the BCC on the website of the Federal Tax Service of Russia. To pay the fee, just visit any bank branch and submit all the necessary documents. A check certified by the cashier's stamp and signature will confirm the transaction.
Who is exempt from paying?
Car owners may not pay the fee in the following cases:
- The vehicle is over 30 years old. The machine must not serve as a source of income or be used for commercial purposes. In addition, the engine, frame and body must be original.
- Property of displaced persons participating in the program for voluntary return to their homeland.
- The vehicle title contains a stamp confirming payment of the recycling fee. The manufacturer or former owner has already paid the required amount before selling the car.
Every year the automobile market is replenished with new car models. However, in 2021, buying a vehicle will cost a pretty penny, which has been helped by an increase in the recycling rate. It is almost impossible to get around it, so it is better to study the rates in advance.
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Russians learned about the recycling fee in 2012. It was then that clause 1 of Article 24-1 of Law No. 89-FZ came into effect, providing for its collection. Despite the fact that more than 5 years have passed since the entry into force of this norm, payers periodically have questions regarding the procedure for its administration. Let's find out what rules for paying the recycling fee are in force this year, and whether the law provides for reasons to avoid unnecessary expenses.
The idea of imposing another mandatory payment on Russians did not arise by chance among domestic legislators: the basis was the deterioration of the environmental situation in large cities and the need to spend decent sums on waste disposal, in particular, end-of-life vehicles.
According to the norms of the above federal law, a recycling fee (US) is understood as a one-time payment levied by the state from car buyers to improve the environmental situation and minimize the negative impact of vehicle emissions. It is assumed that the funds collected in this way should be spent on environmental activities.
Please note that the tax applies not only to cars, but also to other categories of vehicles: in particular, self-propelled vehicles and trailers.
In the Russian Federation, all buyers of vehicles are required to pay a recycling fee, regardless of the purpose of their purchase. In other words, the payers of the fee in question are both individuals and legal entities.
Please note that today it is impossible to avoid paying the tax. A note indicating its collection is affixed to the vehicle’s title. Without it, it is impossible to register the car.
Buyers of new cars are not familiar with the problem of paying recycling fees. The obligation to make payments for such vehicles rests with vehicle manufacturers and exporters. Therefore, buyers of new cars simply need to make sure that the corresponding mark is present in the title.
Those who purchase an “iron horse” on the secondary market should be more careful. In addition to a thorough check of the technical condition of the car, you will have to pay increased attention to its documentation.
Take a closer look at the date of issue of the PTS: if the passport was issued earlier than 09/01/2012 (the date when Law No. 89-FZ came into force), you do not need to pay an additional recycling fee. If you purchase a car manufactured later than this period, the passport must contain the appropriate marks.
Before buying a used car, you should carefully study the “Special Notes” column in the title. If there is no information about the payment of the fee, and the car was released later than 01.09.2012, the fee must be paid.
Buyers of the following cars may fall into the category of US payers:
- foreign cars imported from abroad;
- cars that previously belonged to beneficiaries;
- cars of citizens who have not fulfilled their obligation to pay the fee in question.
In any case, the rule applies: owners of cars manufactured later than 09/01/2012 must be charged a recycling fee in any case. If a car was produced in Russia, the SS will be paid by its manufacturer, if abroad - by the owner who imports it into the country.
In the Republic of Belarus, the tax in question was introduced back in 2014. From that moment on, all cars imported from abroad are subject to the tax. An exception is made for retro cars over 30 years old, not used for business purposes, and for cars manufactured in the Republic.
Both legal entities and citizens are recognized as payers of the tax system. As in the Russian Federation, diplomats with their families, employees of international organizations and refugees are exempt from payments. From February 2021, the base rate of the CS is set in rubles. However, its size has grown noticeably:
- for organizations – 1.65 times;
- for citizens – 8.25 times.
This measure was taken in order to regulate the import of used foreign cars from the EU and bring the customs rules of the Republic of Belarus into line with the standards in force in the Russian Federation.
The nuances of paying the recycling fee in Belarus
In the Republic of Belarus, the tax in question was introduced back in 2014. From that moment on, all cars imported from abroad are subject to the tax. An exception is made for retro cars over 30 years old, not used for business purposes, and for cars manufactured in the Republic.
Both legal entities and citizens are recognized as payers of the tax system. As in the Russian Federation, diplomats with their families, employees of international organizations and refugees are exempt from payments. From February 2021, the base rate of the CS is set in rubles. However, its size has grown noticeably:
- for organizations – 1.65 times;
- for citizens – 8.25 times.
This measure was taken in order to regulate the import of used foreign cars from the EU and bring the customs rules of the Republic of Belarus into line with the standards in force in the Russian Federation.
First cars, and now special equipment. What is the Ministry of Industry and Trade doing?
Who the recipient will be depends on the basis on which the fee is paid. The table describes the reasons for paying the fee:
| Recipient | Reason for paying the fee |
| Federal Tax Service of Russia | The vehicle is purchased from the beneficiary owner |
| Federal Tax Service of Russia | There are no marks in the PTS about payment of the tax if there is such an obligation |
| Federal Customs Service of Russia | The vehicle is purchased abroad and imported into the Russian Federation |
In other words, if the tax is charged because the car was not previously subject to the tax or the tax was not paid due to the negligence of the previous owner, the recipient of the payment is the Federal Tax Service. If foreign cars imported from abroad are subject to taxation, the funds must be deposited into the account of the Federal Customs Service.
The basic tariff for individuals is clearly defined and does not change due to the volume of the internal combustion engine or any other characteristics of the car. The fee is 3,400 rubles for cars not older than three years and 5,200 for others.
For legal entities, including importers and manufacturers of vehicles, who pay money before selling them, rates depend not only on the age of the car, but also on the engine size.
It is most convenient to show changes in coefficients in tabular form. Below is information about the fee for Category B vehicles - both trucks and cars. The coefficients for legal entities are indicated, since it is for them that the rates have changed. Individuals will need to pay much less.
| Transport | Former multiplier (coefficient) | New multiplier | Former collection | Increased fee | How much more to pay in 2020 |
| Passenger cars with engines up to 1000 cubic centimeters | 1,65 | 2,41 | 33 000 | 48 200 | 15 200 |
| Passenger cars with engines from 1000 to 2000 cubic centimeters | 4,2 | 8,92 | 84 000 | 178 400 | 94 400 |
| Passenger cars with an engine of 2-3 thousand cubic centimeters | 6,3 | 14,08 | 126 000 | 281 600 | 155 600 |
| Passenger cars with engines from 3 to 3.5 thousand cubic centimeters | 5,73 | 12,98 | 114 600 | 259 600 | 145 000 |
| Passenger cars with an engine from 3.5 thousand cubic centimeters | 9,08 | 22,25 | 181 600 | 445 000 | 263 400 |
| Trucks with a gross weight of not more than 2 and a half tons | 0,95 | 1,19 | 142 500 | 178 500 | 36 000 |
The data in the following table refers to trucks included in category C.
| Transport | Former multiplier (coefficient) | New multiplier | Former collection | Increased fee | How much more to pay in 2020 |
| Trucks from three and a half tons to five | 1,9 | 2 | 285 000 | 300 000 | 15 000 |
| Trucks weighing eight to twelve tons | 2,54 | 2,92 | 381 000 | 438 000 | 57 000 |
| Trucks weighing twelve to twenty tons | 2,79 | 3,31 | 418 500 | 496 500 | 78 000 |
| Truck tractors weighing twelve to twenty tons | 3,4 | 5,67 | 510 000 | 850 500 | 340 500 |
| Vans weighing twelve to twenty tons | 2,79 | 3,38 | 418 500 | 507 000 | 88 500 |
| Freight from twenty to fifty tons | 5,5 | 6,68 | 825 000 | 1 002 000 | 177 000 |
| Truck tractors from twenty to fifty tons | 5,5 | 6,68 | 825 000 | 1 002 000 | 177 000 |
| Dump trucks from twenty to fifty tons | 5,5 | 6,3 | 825 000 | 945 000 | 120 000 |
And finally, information about category D buses.
The law has not yet established specific deadlines. But until the fee is paid, you are not allowed to use the vehicle. VAT is not paid on this amount.
To pay, you need the car owner’s passport and a receipt with the details of the person receiving the fee. You can find out information on the website of the Federal Tax Service of the Russian Federation. The receipt is presented to the traffic police when the car is registered.
Where to pay the fee and who is the recipient of the fee
Who the recipient will be depends on the basis on which the fee is paid. The table describes the reasons for paying the fee:
| Recipient | Reason for paying the fee |
| Federal Tax Service of Russia | The vehicle is purchased from the beneficiary owner |
| Federal Tax Service of Russia | There are no marks in the PTS about payment of the tax if there is such an obligation |
| Federal Customs Service of Russia | The vehicle is purchased abroad and imported into the Russian Federation |
In other words, if the tax is charged because the car was not previously subject to the tax or the tax was not paid due to the negligence of the previous owner, the recipient of the payment is the Federal Tax Service. If foreign cars imported from abroad are subject to taxation, the funds must be deposited into the account of the Federal Customs Service.
