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Environmental tax on goods and packaging of goods

The environmental fee is paid by manufacturers, importers of goods subject to disposal after they have lost their consumer properties, in case of failure to reach the disposal standards for those goods (packaging) that are 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 the environmental fee rests with 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 goods in packaging, which are not ready-to-use products, is paid only in relation to the packaging itself (clause 3 of article 24.5 of Law No. 89-FZ).

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

The rules for the collection of the environmental fee were approved by the RF Government Decree of 08.10.2015 No. 1073 "On the procedure for the collection of the environmental fee" (hereinafter referred to as the Rules).

According to clause 3 of the Rules for the collection of environmental fees, control over the correctness of calculation, completeness and timeliness of its payment is carried out by the Federal Service for Supervision of Natural Resources.

Calculation and payment of the environmental fee is carried out by manufacturers, importers of goods (including packaging) subject to disposal after they have lost their consumer properties, for each of the 36 groups of goods subject to disposal.

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

Environmental fee (ES) is calculated by the formula: ES = C x M x N / 1000

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If the manufacturer, importer of goods fails to meet the recycling standards, the environmental fee is calculated using the formula: ES = C x (Ku - Kd) / 1000

The calculation of the amount of the environmental fee is made according to the form approved by the order of the Federal Service for Supervision in the Sphere of Natural Resources No. 22.08.2016 dated August 488, 10.10.2016 "On approval of the form for calculating the amount of the environmental fee" (registered with the Ministry of Justice of Russia on 43974 No. XNUMX).

The submission of the calculation and payment of the environmental fee is 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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Table for calculating the environmental tax from the use of goods for 2021
TN_VED code Описание товара Group no. Name of product groups Waste disposal rate in% for 2021 Environmental tax rate (rubles per ton) id
6301 Blankets (excluding electric blankets) Group No. 1 Finished textile products (excluding clothing) 10 16304 1
6301 Travel blankets Group No. 1 Finished textile products (excluding clothing) 10 16304 2
6301 Linen bed linen Group No. 1 Finished textile products (excluding clothing) 10 16304 3
6301 Linen sheets Group No. 1 Finished textile products (excluding clothing) 10 16304 4
6301 Linen duvet covers Group No. 1 Finished textile products (excluding clothing) 10 16304 5
6301 Linen pillowcases Group No. 1 Finished textile products (excluding clothing) 10 16304 6
6301 Linen bedding sets Group No. 1 Finished textile products (excluding clothing) 10 16304 7
6301 Other bed linen made of linen fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 8
6301 Woolen bed linen Group No. 1 Finished textile products (excluding clothing) 10 16304 9
6301 Woolen sheets Group No. 1 Finished textile products (excluding clothing) 10 16304 10
6301 Woolen duvet covers Group No. 1 Finished textile products (excluding clothing) 10 16304 11
6301 Woolen pillowcases Group No. 1 Finished textile products (excluding clothing) 10 16304 12
6301 Woolen bedding sets Group No. 1 Finished textile products (excluding clothing) 10 16304 13
6301 Other bed linen made of woolen fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 14
6301 Bed linen made of silk fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 15
6301 Silk sheets Group No. 1 Finished textile products (excluding clothing) 10 16304 16
6301 Silk duvet covers Group No. 1 Finished textile products (excluding clothing) 10 16304 17
6301 Silk Pillowcases Group No. 1 Finished textile products (excluding clothing) 10 16304 18
6301 Silk bedding sets Group No. 1 Finished textile products (excluding clothing) 10 16304 19
6301 Other bed linen made of silk fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 20
6301 Bed linen made of synthetic fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 21
6301 Synthetic fabric sheets Group No. 1 Finished textile products (excluding clothing) 10 16304 22
6301 Duvet covers in synthetic fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 23
6301 Synthetic fabric pillowcases Group No. 1 Finished textile products (excluding clothing) 10 16304 24
6301 Bedding sets made of synthetic fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 25
6301 Other bed linen made of synthetic fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 26
6301 Bed linen made of non-woven materials Group No. 1 Finished textile products (excluding clothing) 10 16304 27
6301 Nonwoven Sheets Group No. 1 Finished textile products (excluding clothing) 10 16304 28
6301 Nonwoven Duvet Covers Group No. 1 Finished textile products (excluding clothing) 10 16304 29
6301 Nonwoven Pillowcases Group No. 1 Finished textile products (excluding clothing) 10 16304 30
6301 Nonwovens bedding sets Group No. 1 Finished textile products (excluding clothing) 10 16304 31
6301 Other bed linen made of non-woven materials Group No. 1 Finished textile products (excluding clothing) 10 16304 32
6301 Bed linen of other fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 33
6301 Sheets made of other fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 34
6301 Duvet covers from other fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 35
6301 Other fabric pillowcases Group No. 1 Finished textile products (excluding clothing) 10 16304 36
6301 Bed linen sets from other fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 37
6301 Other bed linen of other fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 38
6301 Table linen made of cotton fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 39
6301 Cotton tablecloths Group No. 1 Finished textile products (excluding clothing) 10 16304 40
6301 Table napkins made of cotton fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 41
6301 Other table linen made of cotton fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 42
6301 Linen table linen Group No. 1 Finished textile products (excluding clothing) 10 16304 43
6301 Linen tablecloths Group No. 1 Finished textile products (excluding clothing) 10 16304 44
6301 Linen table napkins Group No. 1 Finished textile products (excluding clothing) 10 16304 45
6301 Other table linen made of linen fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 46
6301 Table linen made of silk fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 47
6301 Silk tablecloths Group No. 1 Finished textile products (excluding clothing) 10 16304 48
6301 Table napkins made of silk fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 49
6301 Other table linen made of silk fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 50
6301 Table linen made of synthetic fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 51
6301 Synthetic tablecloths Group No. 1 Finished textile products (excluding clothing) 10 16304 52
6301 Table napkins made of synthetic fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 53
6301 Other table linen made of synthetic fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 54
6301 Table linen made of nonwovens Group No. 1 Finished textile products (excluding clothing) 10 16304 55
6301 Nonwoven tablecloths Group No. 1 Finished textile products (excluding clothing) 10 16304 56
6301 Nonwoven table napkins Group No. 1 Finished textile products (excluding clothing) 10 16304 57
6301 Other table linen made of nonwoven fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 58
6301 Table linen from other fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 59
6301 Tablecloths from other fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 60
6301 Table napkins from other fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 61
6301 Other table linen of other fabrics Group No. 1 Finished textile products (excluding clothing) 10 16304 62
6303 Curtains (including upholstery) Group No. 1 Finished textile products (excluding clothing) 10 16304 63
6303 Curtains for interiors Group No. 1 Finished textile products (excluding clothing) 10 16304 64
6303 Bed curtains and valances Group No. 1 Finished textile products (excluding clothing) 10 16304 65
6305 Bags for packaging finished products Group No. 1 Finished textile products (excluding clothing) 10 16304 66
6305 Packages for packaging finished products Group No. 1 Finished textile products (excluding clothing) 10 16304 67
6305 Other packaging products of textile materials Group No. 1 Finished textile products (excluding clothing) 10 16304 68
6306 Tarpaulins Group No. 1 Finished textile products (excluding clothing) 10 16304 69
6306 Awnings and awnings (sun shades) Group No. 1 Finished textile products (excluding clothing) 10 16304 70
6306 Sails for boats, yachts or amphibious ships Group No. 1 Finished textile products (excluding clothing) 10 16304 71
6306 Awnings Group No. 1 Finished textile products (excluding clothing) 10 16304 72
9404 Quilted blankets Group No. 1 Finished textile products (excluding clothing) 10 16304 73
9404 Quilted quilts Group No. 1 Finished textile products (excluding clothing) 10 16304 74
9404 Quilted duvets Group No. 1 Finished textile products (excluding clothing) 10 16304 75
9404 Quilted feather blankets Group No. 1 Finished textile products (excluding clothing) 10 16304 76
9404 Other quilted blankets Group No. 1 Finished textile products (excluding clothing) 10 16304 77
9404 Quilted blankets with wool, synthetic winterizer, holofiber, etc. Group No. 1 Finished textile products (excluding clothing) 10 16304 78
9404 Quilted blankets for children Group No. 1 Finished textile products (excluding clothing) 10 16304 79
9404 Down quilts with cotton top for children Group No. 1 Finished textile products (excluding clothing) 10 16304 80
9404 Quilted duvets with silk top for children Group No. 1 Finished textile products (excluding clothing) 10 16304 81
9404 Quilted feather blankets with top from cotton fabrics for children Group No. 1 Finished textile products (excluding clothing) 10 16304 82
9404 Quilted feather blankets with silk top for children Group No. 1 Finished textile products (excluding clothing) 10 16304 83
9404 Other quilted blankets for children Group No. 1 Finished textile products (excluding clothing) 10 16304 84
9404 Puffs Group No. 1 Finished textile products (excluding clothing) 10 16304 85
9404 Pillow Group No. 1 Finished textile products (excluding clothing) 10 16304 86
5702 Woven, non-needle stitched or flocked carpets Group No. 2 Carpets and rugs 10 16304 87
5702 Other woven textile floor coverings, non-needle stitched or flocked Group No. 2 Carpets and rugs 10 16304 88
5703 Handmade carpets Group No. 2 Carpets and rugs 10 16304 89
5703 Needle-stitched carpets Group No. 2 Carpets and rugs 10 16304 90
5704 Other needle-stitched textile floor coverings Group No. 2 Carpets and rugs 10 16304 91
5704 Other carpets (including felt) Group No. 2 Carpets and rugs 10 16304 92
570500 Other textile floor coverings (including felt) Group No. 2 Carpets and rugs 10 16304 93
6203221000 Sets for man's production and professional Group No. 3 Overalls 10 11791 94
6203231000 Sets for man's production and professional Group No. 3 Overalls 10 11791 95
6203291100 Sets for man's production and professional Group No. 3 Overalls 10 11791 96
6203321000 Sets for man's production and professional Group No. 3 Overalls 10 11791 97
6203331000 Sets for man's production and professional Group No. 3 Overalls 10 11791 98
6203391100 Sets for man's production and professional Group No. 3 Overalls 10 11791 99
6203421100 Sets for man's production and professional Group No. 3 Overalls 10 11791 100
6203425100 Industrial and professional suits Group No. 3 Overalls 10 11791 101
6203431100 Jackets (jackets) and blazers for men, industrial and professional Group No. 3 Overalls 10 11791 102
6203433100 Industrial and professional trousers Group No. 3 Overalls 10 11791 103
6203491100 Overalls for men with bibs and straps (semi-overalls), industrial and professional Group No. 3 Overalls 10 11791 104
6203493100 Overalls for men with bibs and straps (semi-overalls), industrial and professional Group No. 3 Overalls 10 11791 105
6204221000 Breeches and shorts for men, industrial and professional Group No. 3 Overalls 10 11791 106
6204231000 Breeches and shorts for men, industrial and professional Group No. 3 Overalls 10 11791 107
6204291100 Breeches and shorts for men, industrial and professional Group No. 3 Overalls 10 11791 108
6204321000 Breeches and shorts for men, industrial and professional Group No. 3 Overalls 10 11791 109
6204331000 Breeches and shorts for men, industrial and professional Group No. 3 Overalls 10 11791 110
6204391100 Breeches and shorts for men, industrial and professional Group No. 3 Overalls 10 11791 111
6204621100 Breeches and shorts for men, industrial and professional Group No. 3 Overalls 10 11791 112
6204625100 Breeches and shorts for men, industrial and professional Group No. 3 Overalls 10 11791 113
6204631100 Women's industrial and professional sets Group No. 3 Overalls 10 11791 114
6204633100 Suits for women, industrial and professional Group No. 3 Overalls 10 11791 115
6204691100 Jackets (jackets) and blazers for women, industrial and professional Group No. 3 Overalls 10 11791 116
6204693100 Women's industrial and professional trousers Group No. 3 Overalls 10 11791 117
6211321000 Overalls with bibs and straps (semi-overalls) for women, industrial and professional Group No. 3 Overalls 10 11791 118
6211331000 Breeches and shorts for women, industrial and professional Group No. 3 Overalls 10 11791 119
6211421000 Industrial and professional coats, short coats and raincoats Group No. 3 Overalls 10 11791 120
6211431000 Industrial and professional coats, short coats and raincoats Group No. 3 Overalls 10 11791 121
Industrial and professional women's coats, short coats and raincoats Group No. 3 Overalls 10 11791 122
Industrial and professional jackets Group No. 3 Overalls 10 11791 123
Industrial and professional jackets Group No. 3 Overalls 10 11791 124
Industrial and professional jackets for women Group No. 3 Overalls 10 11791 125
Skirts, robes, blouses, aprons, vests, dresses and shirts, industrial and professional Group No. 3 Overalls 10 11791 126
Robes, aprons, vests and shirts for men, industrial and professional Group No. 3 Overalls 10 11791 127
Skirts, robes, blouses, aprons, vests, dresses and shirts for women, industrial and professional Group No. 3 Overalls 10 11791 128
Industrial and professional overalls Group No. 3 Overalls 10 11791 129
Industrial and professional overalls for men Group No. 3 Overalls 10 11791 130
Overalls for women, industrial and professional Group No. 3 Overalls 10 11791 131
Mittens, industrial and professional gloves Group No. 3 Overalls 10 11791 132
6101 Coats, short coats for men or boys, knitted or crocheted Group No. 4 Other outerwear 10 11791 133
Men's or boys' jackets, knitted or crocheted Group No. 4 Other outerwear 10 11791 134
Raincoats, raincoats with hoods, for men or boys, knitted or crocheted Group No. 4 Other outerwear 10 11791 135
6102 Anoraks, windbreakers, windbreakers and the like, for men or boys, knitted or crocheted Group No. 4 Other outerwear 10 11791 136
Men's or boys' suits, knitted or crocheted Group No. 4 Other outerwear 10 11791 137
6103 Men's or boys' sets, knitted or crocheted Group No. 4 Other outerwear 10 11791 138
Men's or boys' jackets and blazers, knitted or crocheted Group No. 4 Other outerwear 10 11791 139
6104 Trousers for men or boys, knitted or crocheted Group No. 4 Other outerwear 10 11791 140
Overalls with bibs and shoulder straps for men or boys, knitted or crocheted Group No. 4 Other outerwear 10 11791 141
Breeches and shorts, for men or boys, knitted or crocheted Group No. 4 Other outerwear 10 11791 142
Coats, short coats for women or girls, knitted or crocheted Group No. 4 Other outerwear 10 11791 143
Jackets for women or girls, knitted or crocheted Group No. 4 Other outerwear 10 11791 144
Raincoats, raincoats with hoods for women or girls, knitted or crocheted Group No. 4 Other outerwear 10 11791 145
Women's or girls' anoraks, windbreakers, windbreakers and the like, knitted or crocheted Group No. 4 Other outerwear 10 11791 146
Women's or girls' suits, knitted or crocheted Group No. 4 Other outerwear 10 11791 147
Women's or girls' sets, knitted or crocheted Group No. 4 Other outerwear 10 11791 148
Women's or girls' jackets and blazers, knitted or crocheted Group No. 4 Other outerwear 10 11791 149
Dresses for women or girls, knitted or crocheted Group No. 4 Other outerwear 10 11791 150
Skirts, skirt-trousers for women or girls, knitted or crocheted Group No. 4 Other outerwear 10 11791 151
Trousers for women or girls, knitted or crocheted Group No. 4 Other outerwear 10 11791 152
Overalls with bibs and shoulder straps for women or girls, knitted or crocheted Group No. 4 Other outerwear 10 11791 153
Breeches and shorts for women or girls, knitted or crocheted Group No. 4 Other outerwear 10 11791 154
6201 Coats and short coats, for men or boys, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 155
Jackets, for men or boys, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 156
6202 Men's or boys' raincoats, hooded raincoats, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 157
6203 Anoraks, windbreakers, windbreakers and similar articles for men or boys, of textile materials, other than knitted or crocheted (excluding industrial and professional) Group No. 4 Other outerwear 10 11791 158
6204 (excluding industrial and professional) Suits, for men or boys, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 159
6204 (excluding industrial and professional) Men's or boys' ensembles, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 160
6204 (excluding industrial and professional) Men's or boys' jackets and blazers, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 161
6204 (excluding industrial and professional) Trousers, for men or boys, of textile materials, other than knitted or crocheted Group No. 4 Other outerwear 10 11791 162
6204 (excluding industrial and professional) Overalls with bibs and shoulder straps, for men or boys, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 163
6204 (excluding industrial and professional) Breeches and shorts, for men or boys, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 164
6204 (excluding industrial and professional) Coats, short coats for women or girls, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 165
6204 (excluding industrial and professional) Women's or girls' jackets, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 166
6204 (excluding industrial and professional) Women's or girls' raincoats, hooded raincoats, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 167
6204 (excluding industrial and professional) Women's or girls' anoraks, windbreakers, windbreakers and the like, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 168
6204 (excluding industrial and professional) Women's or girls' suits, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 169
6204 (excluding industrial and professional) Women's or girls' ensembles, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 170
6204 (excluding industrial and professional) Women's or girls' jackets and blazers, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 171
6204 (excluding industrial and professional) Women's or girls' dresses, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 172
6204 (excluding industrial and professional) Skirts and skirts-trousers for women or girls, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 173
6204 (excluding industrial and professional) Trousers for women or girls of textile materials, other than knitted or crocheted Group No. 4 Other outerwear 10 11791 174
6204 (excluding industrial and professional) Women's or girls' overalls, with bibs and shoulder straps, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 175
6204 (excluding industrial and professional) Women's or girls' breeches and shorts, of textile materials other than knitted or crocheted Group No. 4 Other outerwear 10 11791 176
6309000000 Worn clothing and other second-hand articles Group No. 4 Other outerwear 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 body shirts for women or girls, knitted or crocheted Group No. 5 Underwear 10 11791 180
6205 Men's or boys' shirts, of textile materials other than knitted or crocheted Group No. 5 Underwear 10 11791 181
6206 Women's or girls' blouses, of textile materials other than knitted or crocheted Group No. 5 Underwear 10 11791 182
Shirts and body shirts for women or girls, of textile materials, other than knitted or crocheted Group No. 5 Underwear 10 11791 183
6109 T-shirts, knitted or crocheted 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 mitts, knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 191
6211 Sports suits, of textile materials, other than knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 192
Ski suits, of textile materials, other than knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 193
Bathing suits, of textile materials, other than knitted or crocheted Group No. 6 Other clothing and accessories 10 11791 194
6110 Jumpers knitted or crocheted Group No. 7 Other knitted and crocheted garments 10 11791 195
Pullovers knitted or crocheted Group No. 7 Other knitted and crocheted garments 10 11791 196
Knitted or crocheted cardigans Group No. 7 Other knitted and crocheted garments 10 11791 197
Knitted or crocheted vests Group No. 7 Other knitted and crocheted garments 10 11791 198
Similar garments, knitted or crocheted Group No. 7 Other knitted and crocheted garments 10 11791 199
4415 Wooden pallets, including pallets with sides Group No. 8 Wooden container 20 3066 200
Other wooden loading boards 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
Barrel sets and jellied barrels Group No. 8 Wooden container 20 3066 205
Barrels and dry bulk barrels Group No. 8 Wooden container 20 3066 206
Other wooden barrels Group No. 8 Wooden container 20 3066 207
Kegs and other cooper's wooden products Group No. 8 Wooden container 20 3066 208
Wooden barrels Group No. 8 Wooden container 20 3066 209
Barrel riveting Group No. 8 Wooden container 20 3066 210
Other wooden cooper's products Group No. 8 Wooden container 20 3066 211
Wooden boxes Group No. 8 Wooden container 20 3066 212
Wooden Crate Parts Kits Group No. 8 Wooden container 20 3066 213
Wedges Group No. 8 Wooden container 20 3066 214
Wooden drums and spools Group No. 8 Wooden container 20 3066 215
Wooden drums for cheese 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 packing loose, pasty and briquetted products Group No. 8 Wooden container 20 3066 220
Wooden spools for wire and wires of small cross-sections Group No. 8 Wooden container 20 3066 221
Package made of wood and other parts Group No. 8 Wooden container 20 3066 222
4808 Crepe, corrugated, embossed or perforated paper Group No. 9 Corrugated paper and cardboard, containers from corrugated paper and cardboard 45 2378 223
4808 Crepe, corrugated, embossed or perforated cardboard Group No. 9 Corrugated paper and cardboard, containers from corrugated paper and cardboard 45 2378 224
4808 Corrugated cardboard in rolls or sheets Group No. 9 Corrugated paper and cardboard, containers from corrugated paper and cardboard 45 2378 225
4819100000 Boxes and boxes made of corrugated paper or corrugated cardboard Group No. 9 Corrugated paper and cardboard, containers from corrugated paper and cardboard 45 2378 226
481930000 Sacks and bags of paper Group No. 10 Sacks and bags of paper 20 2378 227
4819400000 Sacks and bags of paper Group No. 10 Sacks and bags of paper 20 2378 228
4819200000 Folding boxes and boxes of non-corrugated paper Group No. 11 Other containers, paper and cardboard packaging 20 2378 229
4819600000 Folding boxes and boxes made of non-corrugated cardboard Group No. 11 Other containers, paper and cardboard packaging 20 2378 230
4819600000 Cardboard boxes made of paper Group No. 11 Other containers, paper and cardboard packaging 20 2378 231
4819500000 Letter trays made of paper Group No. 11 Other containers, paper and cardboard packaging 20 2378 232
4819500000 Boxes for filing documents and similar articles of a kind used in offices, shops or similar purposes, of paper Group No. 11 Other containers, paper and cardboard packaging 20 2378 233
4819500000 Printed packaging made of paper and cardboard Group No. 11 Other containers, paper and cardboard packaging 20 2378 234
482369 Trays made of paper or cardboard 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 of paper or paperboard 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 Rosettes 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, postage sets of paper or cardboard containing sets of paper stationery Group No. 13 Stationery paper supplies 20 2378 244
4820 Registration magazines 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 Binders (folders) made of paper or cardboard Group No. 13 Stationery paper supplies 20 2378 247
4820 Blanks 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 Forms of membership cards of voluntary societies, unions, scientific and creative organizations Group No. 13 Stationery paper supplies 20 2378 250
4820 Forms of forms of accounting and reporting documentation Group No. 13 Stationery paper supplies 20 2378 251
4820 Registration cards of strict accounting 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 office supplies of paper or paperboard Group No. 13 Stationery paper supplies 20 2378 254
4820 Notepads, 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 notebooks Group No. 13 Stationery paper supplies 20 2378 258
4820 Shared 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 office supplies, of paper or paperboard, n.e.c. Group No. 13 Stationery paper supplies 20 2378 261
4823904000 Other paper of a kind used for writing or printing or other graphic purposes, embossed, corrugated or perforated Group No. 13 Stationery paper supplies 20 2378 262
4823904000 Other paperboard 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 of paper and cardboard (uncoated or impregnated) Group No. 14 Bobbins, spools, spools 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 Other printed and periodicals of general interest 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 Postcards printed, 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 materials Group No. 15 Printed publishing products 20 2378 273
2710198200 Petroleum 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 n.e.c. 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 Oils compressor Group No. 16 Petroleum products 25 3431 283
2710199800 Oils for turbines Group No. 16 Petroleum products 25 3431 284
2710199800 Anticorrosive and electrical insulating oils Group No. 16 Petroleum products 25 3431 285
2710199800 Anticorrosive oils Group No. 16 Petroleum products 25 3431 286
2710199800 Insulating oils Group No. 16 Petroleum products 25 3431 287
2710199800 Other petroleum lubricating oils n.e.c. Group No. 16 Petroleum products 25 3431 288
4011 Tires and tires pneumatic for passenger cars new Group No. 17 Tires, tires and tubes, rubber 30 7109 289
4012 Pneumatic tires for motorcycles, sidecars, scooters, mopeds and quadricycles Group No. 17 Tires, tires and tubes, rubber 30 7109 290
4012 Pneumatic tires for bicycles Group No. 17 Tires, tires and tubes, rubber 30 7109 291
4012 Tires and tires pneumatic for buses, trolleybuses and trucks new Group No. 17 Tires, tires and tubes, rubber 30 7109 292
401220000 Tires and tires pneumatic for use in aviation new Group No. 17 Tires, tires and tubes, rubber 30 7109 293
4013 Tires and tires pneumatic for agricultural machines Group No. 17 Tires, tires and tubes, rubber 30 7109 294
Tires and tires pneumatic other new Group No. 17 Tires, tires and tubes, rubber 30 7109 295
Pneumatic tires for construction, road, lifting-transport and mining machines Group No. 17 Tires, tires and tubes, rubber 30 7109 296
Pneumatic tires for off-road mining vehicles Group No. 17 Tires, tires and tubes, rubber 30 7109 297
Other pneumatic tires n.e.c. Group No. 17 Tires, tires and tubes, rubber 30 7109 298
Cameras made of rubber Group No. 17 Tires, tires and tubes, rubber 30 7109 299
Solid rubber tires or semi-pneumatic Group No. 17 Tires, tires and tubes, rubber 30 7109 300
4009 Tubes, tubes of vulcanized rubber, other than hard rubber (ebonite) Group No. 18 Pipes, tubes, hoses, conveyor belts, vulcanized rubber belting 10 8965 301
4009 Vulcanized rubber hoses other than hard rubber (ebonite) Group No. 18 Pipes, tubes, hoses, conveyor belts, vulcanized rubber belting 10 8965 302
4010 Rubber conveyor belts Group No. 18 Pipes, tubes, hoses, conveyor belts, vulcanized rubber belting 10 8965 303
4010 Vulcanized rubber belting Group No. 18 Pipes, tubes, hoses, conveyor belts, vulcanized rubber belting 10 8965 304
4016 Mold rubber products for cultural and household purposes and household goods (including sports products made of rubber) Group No. 19 Other rubber products 30 8965 305
4016 Floor coverings and mats (rugs) made of vulcanized foam rubber Group No. 19 Other rubber products 30 8965 306
3923 (except 392340) Sacks and bags, including conical, made of ethylene polymers Group No. 20 Plastic packaging products 20 3844 307
3923 (except 392340) Sacks and bags, including conical, of plastics other than ethylene polymers Group No. 20 Plastic packaging products 20 3844 308
3923 (except 392340) Boxes, crates, baskets and similar plastics Group No. 20 Plastic packaging products 20 3844 309
3923 (except 392340) Bottles, bottles, flasks and similar articles of plastics 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 Plastic clothing and accessories Group No. 21 Other plastic products 15 4156 312
3926200000 Plastic gloves Group No. 21 Other plastic products 15 4156 313
3920 Plastic films, unreinforced or not combined with other materials Group No. 21 Other plastic products 15 4156 314
3920 Other plastic films, porous 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 Plastic tableware and kitchen utensils Group No. 21 Other plastic products 15 4156 319
3924 Other plastic household items Group No. 21 Other plastic products 15 4156 320
3924 Other plastic toilet articles Group No. 21 Other plastic products 15 4156 321
3926100000 Plastic stationery or school supplies 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 Hollow glass 25 2564 324
7010 Glass bottles for alcoholic and non-alcoholic food products Group No. 23 Hollow glass 25 2564 325
7010 Glass bottles for milk and dairy products Group No. 23 Hollow glass 25 2564 326
7010 Glass bottles for food grade acetic acid and food vinegars Group No. 23 Hollow glass 25 2564 327
7010 Glass bottles for blood, transfusion and infusion preparations Group No. 23 Hollow glass 25 2564 328
7010 Souvenir bottles and curly glass Group No. 23 Hollow glass 25 2564 329
7010 Tempered glass baby food glass bottles Group No. 23 Hollow glass 25 2564 330
7010 Other glass bottles Group No. 23 Hollow glass 25 2564 331
7010 Glass jars Group No. 23 Hollow glass 25 2564 332
7010 Glass jars for canned food Group No. 23 Hollow glass 25 2564 333
7010 Glass jars for food products of the fishing industry Group No. 23 Hollow glass 25 2564 334
7010 Glass jars for medicines Group No. 23 Hollow glass 25 2564 335
7010 Other glass jars Group No. 23 Hollow glass 25 2564 336
7010 Glass vials Group No. 23 Hollow glass 25 2564 337
7010 Glass vials for non-food products Group No. 23 Hollow glass 25 2564 338
7010 Glass vials for medicines Group No. 23 Hollow glass 25 2564 339
7010 Other glass vials Group No. 23 Hollow glass 25 2564 340
7010 Other containers of glass, except ampoules Group No. 23 Hollow glass 25 2564 341
7010 Stoppers, lids and other glass closures Group No. 23 Hollow glass 25 2564 342
7310 (except 731021) Tanks, barrels, drums, cans, boxes and similar containers for any substances (except gases) of iron, cast iron or steel with a capacity of 50 to 300 liters, not equipped with mechanical or thermal equipment Group No. 24 Barrels and similar containers, of iron or steel 30 2423 343
7310 (except 731021) Tanks, barrels, drums, cans (except for those 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 heat engineering equipment Group No. 24 Barrels and similar containers, of iron or steel 30 2423 344
731021 Canning jars made of ferrous metals, closed by soldering or flanging, with a capacity of less than 50 liters Group No. 25 Lightweight metal containers, closures made of ferrous metals 30 2423 345
8309 Plugs and plugs, crown caps and caps made of ferrous metals Group No. 25 Lightweight metal containers, closures made of ferrous metals 30 2423 346
7612 Casks, drums, cans, boxes and similar containers, for any material (excluding gas), of not more than 300 l Group No. 26 Lightweight metal containers, aluminum closures 20 2423 347
8309 Plugs and plugs, crown caps and caps made of aluminum Group No. 26 Lightweight metal containers, aluminum closures 20 2423 348
8470 Portable computers weighing not 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 peripherals, office equipment 15 26469 349
8470 Electronic notebooks and similar computer equipment Group No. 27 Computers and peripherals, office equipment 15 26469 350
8471 Cash terminals connected to a computer or data network Group No. 27 Computers and peripherals, office equipment 15 26469 351
8471 ATMs and similar equipment connected to a computer or data network Group No. 27 Computers and peripherals, office equipment 15 26469 352
8472 Electronic digital computers 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 peripherals, office equipment 15 26469 353
8472 Electronic digital computers supplied as systems for automatic data processing Group No. 27 Computers and peripherals, office equipment 15 26469 354
844331 Other electronic digital computers, whether or not containing in one case one or two of the following devices for automatic data processing - memory devices, input devices, output devices Group No. 27 Computers and peripherals, office equipment 15 26469 355
844332 Keyboards Group No. 27 Computers and peripherals, office equipment 15 26469 356
844339 Printers Group No. 27 Computers and peripherals, office equipment 15 26469 357
Plotters Group No. 27 Computers and peripherals, office equipment 15 26469 358
Data input (output) terminals Group No. 27 Computers and peripherals, office equipment 15 26469 359
Scanners Group No. 27 Computers and peripherals, office equipment 15 26469 360
Touch input devices Group No. 27 Computers and peripherals, office equipment 15 26469 361
This class includes graphic tablets, light pens, touchpads, touchscreens and similar devices. Group No. 27 Computers and peripherals, office equipment 15 26469 362
Manipulators Group No. 27 Computers and peripherals, office equipment 15 26469 363
This grouping includes mice, joysticks, trackballs and similar devices. Group No. 27 Computers and peripherals, office equipment 15 26469 364
Other input (output) devices Group No. 27 Computers and peripherals, office equipment 15 26469 365
Peripheral devices with two or more functions - data print, copy, scan, fax reception and transmission Group No. 27 Computers and peripherals, office equipment 15 26469 366
Internal storage devices Group No. 27 Computers and peripherals, office equipment 15 26469 367
External storage devices Group No. 27 Computers and peripherals, office equipment 15 26469 368
Semiconductor storage devices that store information when the power is turned off Group No. 27 Computers and peripherals, office equipment 15 26469 369
Other automatic data processing devices Group No. 27 Computers and peripherals, office equipment 15 26469 370
Electronic calculators Group No. 27 Computers and peripherals, office equipment 15 26469 371
Devices for recording, copying and outputting data with functions of calculating devices pocket Group No. 27 Computers and peripherals, office equipment 15 26469 372
Counting machines Group No. 27 Computers and peripherals, office equipment 15 26469 373
Cash registers Group No. 27 Computers and peripherals, office equipment 15 26469 374
Photocopiers with built-in optical system Group No. 27 Computers and peripherals, office equipment 15 26469 375
Contact type photocopiers Group No. 27 Computers and peripherals, office equipment 15 26469 376
Thermal copiers Group No. 27 Computers and peripherals, office equipment 15 26469 377
Copier offset sheet-fed machines for offices Group No. 27 Computers and peripherals, office equipment 15 26469 378
852862 Projectors connected to the computer Group No. 27 Computers and peripherals, office equipment 15 26469 379
852869 Projectors connected to the computer Group No. 27 Computers and peripherals, office equipment 15 26469 380
8528 Monitors connected to the computer Group No. 28 Monitors, television receivers 15 26469 381
8528 Television receivers (televisions) of color image with devices for recording and reproducing sound and images Group No. 28 Monitors, television receivers 15 26469 382
8528 Television receivers (televisions) of color images without devices for recording and reproducing sound and images Group No. 28 Monitors, television receivers 15 26469 383
8528 Television receivers (televisions) of a color image with a cathode-ray tube Group No. 28 Monitors, television receivers 15 26469 384
8528 Television receivers (televisions) of a color image with a liquid crystal screen, a plasma panel Group No. 28 Monitors, television receivers 15 26469 385
8528 Television receivers (televisions) of black and white images 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 Corded telephone sets with a cordless 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 apparatus for transmitting and receiving speech, images or other data, including communication equipment for operation in wired or wireless communication networks (for example, local and global networks) Group No. 29 Communication equipment 15 26469 391
8527 Broadcast radios, except for automobiles, operating without an external power source Group No. 30 Household electronic appliances 15 26469 392
8527 Broadcast radio receivers that do not work without an external power source Group No. 30 Household electronic appliances 15 26469 393
8527 Receiving equipment for radiotelephone or radiotelegraph communication, not included in other groups Group No. 30 Household electronic appliances 15 26469 394
8519 Electroplaying devices Group No. 30 Household electronic appliances 15 26469 395
8519 Turntables 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 apparatus Group No. 30 Household electronic appliances 15 26469 398
8521 Tape recorders Group No. 30 Household electronic appliances 15 26469 399
8521 Dictaphones 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 reproduction equipment Group No. 30 Household electronic appliances 15 26469 402
852580 Camcorders Group No. 30 Household electronic appliances 15 26469 403
8528 Projectors without receiving devices, not specifically designed for use as peripheral equipment Group No. 30 Household electronic appliances 15 26469 404
8518 Microphones and stands therefor Group No. 30 Household electronic appliances 15 26469 405
8518 Loudspeakers Group No. 30 Household electronic appliances 15 26469 406
8518 Headphones, headphones and combination devices consisting of a microphone and a loudspeaker Group No. 30 Household electronic appliances 15 26469 407
8518 Amplifiers electric sound frequencies Group No. 30 Household electronic appliances 15 26469 408
8518 Installations of electrical 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 instruments and photographic equipment 15 26469 411
from 9006 (excluding parts and accessories) Other cameras Group No. 31 Optical instruments and photographic equipment 15 26469 412
from 9006 (excluding parts and accessories) Other cameras Group No. 31 Optical instruments and photographic equipment 15 26469 413
900720 projectors Group No. 31 Optical instruments and photographic equipment 15 26469 414
9008 Slide projectors Group No. 31 Optical instruments and photographic equipment 15 26469 415
9008 Other image projectors n.e.c. Group No. 31 Optical instruments and photographic equipment 15 26469 416
8506 Primary cells and primary batteries Group No. 32 Primary cells and primary batteries 20 33476 417
850710 Lead accumulators for starting piston engines Group No. 33 Lead-acid batteries 20 2025 418
850720 Lead accumulators, except for those used for starting piston engines Group No. 33 Lead-acid batteries 20 2025 419
850730 Nickel-cadmium rechargeable batteries Group No. 34 Rechargeable batteries 20 33476 420
850740 Nickel-metal hydride batteries Group No. 34 Rechargeable batteries 20 33476 421
850750 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 Lithium-plastic rechargeable 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 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 Ultraviolet 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 household cabinets Group No. 36 Household electrical appliances 15 26469 443
8509 Electromechanical household appliances with built-in electric motor Group No. 36 Household electrical appliances 15 26469 444
8509 Electric polishers Group No. 36 Household electrical appliances 15 26469 445
8509 Electric dryers Group No. 36 Household electrical appliances 15 26469 446
8509 Other electromechanical household appliances with a built-in electric motor, not included in other groups Group No. 36 Household electrical appliances 15 26469 447
8509 Machines and appliances for kitchen works mechanization Group No. 36 Household electrical appliances 15 26469 448
8509 Universal kitchen machines Group No. 36 Household electrical appliances 15 26469 449
8509 Meat grinder Group No. 36 Household electrical appliances 15 26469 450
8509 Electric coffee 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 shavers 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 Electric heating devices for drying hands Group No. 36 Household electrical appliances 15 26469 457
8516400000 Electric irons Group No. 36 Household electrical appliances 15 26469 458
8516 Kettles Group No. 36 Household electrical appliances 15 26469 459
8516 Electrofuels Group No. 36 Household electrical appliances 15 26469 460
8516 Electric fryers Group No. 36 Household electrical appliances 15 26469 461
8516 Electric pots-pressure cookers Group No. 36 Household electrical appliances 15 26469 462
8516 Electric pots-steamers Group No. 36 Household electrical appliances 15 26469 463
8516 Electrosamovars Group No. 36 Household electrical appliances 15 26469 464
8516 Electric pans Group No. 36 Household electrical appliances 15 26469 465
8509400000 Electric juicers Group No. 36 Household electrical appliances 15 26469 466
851610 Instantaneous and storage electric water heaters Group No. 36 Household electrical appliances 15 26469 467
851610 Submersible 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 ovens Group No. 36 Household electrical appliances 15 26469 470
851660 Electric cooking boilers Group No. 36 Household electrical appliances 15 26469 471
851660 Braziers electric Group No. 36 Household electrical appliances 15 26469 472
851660 Electric grills Group No. 36 Household electrical appliances 15 26469 473
851660 Electric hob panels Group No. 36 Household electrical appliances 15 26469 474
851660 Electric cookers Group No. 36 Household electrical appliances 15 26469 475
7321 Household gas stoves Group No. 37 Non-electric household appliances 15 26469 476
7321 Other household appliances for cooking and heating food, of ferrous metals or copper, non-electric Group No. 37 Non-electric household 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 Non-electric household appliances 15 26469 478
8467 Hand tools, electric Group No. 38 Hand tools with a mechanized drive 15 26469 479
8415 Industrial 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 Refrigerating and freezing equipment, except for household equipment Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 483
8418 refrigerating cases Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 484
8418 Prefabricated refrigerating chambers Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 485
8418 Refrigerated counters, showcases Group No. 39 Industrial refrigeration and ventilation equipment 15 26469 486
8418 Refrigerated showcases 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 filters for internal combustion engines Group No. 40 Internal combustion engine filters 15 3037 489
8421230000 Fuel filters for internal combustion engines Group No. 40 Internal combustion engine filters 15 3037 490
8421310000 Suction air cleaning filters for internal combustion engines Group No. 40 Internal combustion engine filters 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 halogen-free polymeric materials (PET, HDPE, LDPE, PP, PS) 20 3844 494
Group No. 44 Packaging made of polymeric materials containing halogens (PVC) 20 3844 495
Group No. 45 Composite packaging (paper and cardboard / various materials) 20 496
Group No. 46 Corrugated cardboard packaging (PAP) 45 2378 497
Group No. 47 Paper and non-corrugated packaging (PAP) 20 2378 498
Group No. 48 Glass packaging (GL) 25 2564 499
Except for pallets, pallets and other loading boards Group No. 49 Wooden and cork packaging (FOR) 20 3066 500
Group No. 50 Textile packaging (cotton, TEX) 10 16304 501

 

Show Eco Tax Calculation Table for 2021 Product Packaging Collapse the table of regulations for product packaging with codes

Expect data loading and formatting
Table for calculating the environmental tax from packaging of goods for 2021
Group Product packaging name 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 tax rate (rubles per ton) id
41 Metal packaging made of steel steel FE 40 16 30 2423 1
42 Aluminum metal packaging 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 polymeric materials containing halogen polyvinyl chloride PVC - 20 3844 8
45 Composite packaging paper and cardboard / various materials 80 - 20 9
45 Composite packaging paper and cardboard / plastic 81 20 10
45 Composite packaging paper and cardboard / aluminum 82 20 11
45 Composite packaging paper and cardboard / tinplate 83 20 12
45 Composite packaging 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 non-corrugated cardboard other cardboard PAP 21 5 20 2378 15
47 Packaging made of paper and non-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 дерево FOR 50 3 20 3066 20
49 Wooden and cork packaging cork FOR 51 3 20 3066 21
50 Textile packaging cotton TEX 60 1 10 16304 22

 

Show environmental tax collection rules Minimize the rules for levying an environmental fee

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

2. Calculation and payment of the environmental fee is carried out by manufacturers of goods, importers of goods that do not ensure 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 consumer goods. properties approved by the order of the Government of the Russian Federation of December 28, 2017 No. 2970-r (hereinafter - the list of goods).

With regard to the packaging of goods, the environmental fee is paid by those payers who produce and (or) import (import) goods in this packaging.

The environmental fee for packaged goods that are not ready-to-eat products is payable only for the packaging itself.

2.1. With respect to goods sold to persons engaged in the production of wheeled vehicles (chassis) and trailers for 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 of December 26, 2013 No. 1291 "On recycling fee in relation to wheeled vehicles (chassis) and trailers for them 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 calculation, completeness and timeliness of its payment is carried out by the Federal Service for Supervision of Natural Resources and its territorial bodies (hereinafter - the administrator of the environmental fee). - Clause 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 Natural Resource Use 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 Natural Resource Use in the Federal Treasury.

4.1. If the payer is both a manufacturer of goods and an importer of goods, the environmental tax is paid by transferring funds in the currency of the Russian Federation to the account of the Federal Service for Supervision of Natural Resources in the Federal Treasury. - Clause 4.1 is included from 04.09.2018/986/23.08.2018 in accordance with the Decree of the Government of the Russian Federation No. XNUMX of XNUMX/XNUMX/XNUMX

5. Information about the details of accounts for payment of the environmental fee is brought to the attention of the payers by the Federal Service for Supervision of Natural Resources 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). - Clause 5 as amended by Decree of the Government of the Russian Federation No. 986 of 23.08.2018

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

7. The calculation of the amount of environmental charge is made on a form approved by the Federal Service for Supervision of Natural Resources.

Attention! The form for calculating the amount of the environmental fee was approved by order of Rosprirodnadzor No. 488 dated 22.08.2016

8. If the standards for waste disposal from the use of goods are not achieved, the environmental tax is calculated by the payers by multiplying the environmental tax rate by the difference between the established and actually achieved value of the amount of recycled waste from the use of goods.

9. The environmental fee is not paid in relation to the amount of goods, packaging of goods that are exported from the Russian Federation.

10. Within the time frame established by the Decree of the Government of the Russian Federation of October 8, 2015 No. 1073 "On the procedure for collecting the environmental fee" for the payment of the environmental fee, the payer or his authorized representative submits to the Federal Service for Supervision of Natural Resource Use or its territorial body, in which the number of goods released into circulation in the territory of the Russian Federation is declared, the 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 referred to as the declaration of goods and packaging of goods), a completed form for calculating the amount of environmental tax, which is attached the following documents: - the paragraph as amended by 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 act on behalf of the payer.

11. The Federal Service for Supervision of Natural Resources on their official websites in telecommunication networks provide access to electronic services for submission to calculate the amount of environmental data collection, an application for a joint verification of the calculations the amount of environmental data collection, application of the offset (refund) of overpaid (collected) environmental charge which should be available to taxpayers free of charge.

12. 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 as amended by RF Government Resolution No. 986 of 23.08.2018

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

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 of Natural Resource Use or its territorial bodies, in which the declaration of goods and packaging of goods is carried out, on paper in one copy ( with a list of attachments and with a return receipt). - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

When submitting the calculation of the amount of the environmental fee in electronic form, additional submission on paper 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 telecommunication networks to the Federal Service for Supervision of Natural Resource Use or its territorial bodies. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

The date of submission of the calculation of the amount of the environmental fee on paper is the mark of the Federal Service for Supervision of Natural Resource Use or its territorial bodies on its receipt, indicating the date stamped on paper or the date of mailing. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

14. Control over the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its entry 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 fee monitors the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its entry, taking into account the information at the disposal of the administrator of the environmental fee and (or) received by him in the prescribed manner when declaring goods and packaging of goods, when submitting reports on the implementation recycling standards (hereinafter referred to as reporting on standards) and when monitoring compliance with established recycling standards, as well as federal state environmental supervision.

Attention! Clauses 15.1 - 15.11 are included from 04.09.2018 in accordance with 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 entry is carried out by the administrator of the environmental fee by checking the completeness and correctness of the calculation of the amount of the environmental fee and compliance with the deadlines for its submission, which establishes the correspondence of the information and calculations provided by the payer as part of the calculation of the amount of the environmental fee and the documents attached to it, the requirements established by these Rules, as well as checking the timeliness and completeness of making the environmental fee.

15.2. If, when exercising control over the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its payment specified in clause 15.1 of these Rules, errors and (or) contradictions (inconsistencies) are revealed in the calculation of the amount of the environmental fee, or inconsistency of the information provided by the payer is revealed, the information specified in paragraph 15 of these Rules, or the fact of non-entry, incomplete or untimely payment of the environmental fee is established, the administrator of the environmental fee draws up an act of control over the correct calculation of the amount of the environmental fee, completeness and timeliness of its introduction (hereinafter - the control act) , the form of which is approved by the Federal Service for Supervision of Natural Resources.

15.3. The control report specifies:

a) the facts of errors made in the performance of 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 submitting reports on standards and when monitoring compliance with established disposal standards, as well as federal state environmental supervision;

b) the facts of non-payment, payment not in full or untimely payment of the environmental fee;

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

d) the requirement to provide the administrator with an environmental fee within 10 working days from the date of receipt of such a request with substantiated 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 introducing changes in the calculation of the amount of the environmental fee, which are re-sent to the administrator of the environmental fee, and (or) repayment of the debt on the environmental fee in case of revealing 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 signing it, 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 which the control over the correctness of the calculation of the amount of the environmental fee, the completeness and timeliness of its payment, is carried out through telecommunication networks in the form of an electronic document signed by an electronic signature, the control act is sent by the administrator of the environmental fee to the payer through telecommunication networks in the form of an electronic document signed with a simple electronic signature.

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

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 fee copies of documents confirming the validity of the calculation of the amount of the environmental fee, payment of the environmental fee, as well as an explanation of the reasons for the discrepancy between the information provided by the payer , information specified in clause 15 of these Rules.

15.8. If, after considering the corrections, explanations and copies of documents provided by the payer, provided by clause 15.7. of these Rules, the administrator of the environmental fee revealed errors and (or) contradictions (inconsistencies), or revealed a discrepancy between the information provided by the payer, the information specified in clause 15 of these Rules, or revealed a failure by the payer to comply with the requirement specified in subparagraph "d" of clause 15.3 of these Rules , the administrator of the environmental fee begins the procedure for the collection of the environmental fee in court.

15.9. In case of revealing the fact specified in subparagraph "c" of paragraph 15.3 of these Rules, 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 future payments.

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

15.11. The results of the control over 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. The payment of the environmental fee may be carried out by the payer, offsetting the amount of the overpaid (collected) environmental fee.

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

17. The offset or refund of the amount of the overpaid (collected) environmental fee is made by the administrator of the environmental fee after drawing up an act of joint reconciliation of the calculations of the amount of the environmental fee, the form of which is approved by the Federal Service for Supervision of Natural Resource Use (hereinafter - the reconciliation act), on the basis of the payer's application for joint reconciliation of calculations of the amount of environmental fees in the form approved by the Federal Service for Supervision of Natural Resources. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

An application for 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 feasibility 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 Natural Resources or its territorial body, in which the declaration of goods and packaging of goods is carried out, on paper in one copy. - paragraph as amended by RF Government Resolution 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 option) indicates the form of receipt of the reconciliation act (handing over, sending by mail, sending via telecommunication networks).

The administrator of the environmental fee sends a reconciliation report to the payer through telecommunication networks. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

The issuance of the reconciliation act by the administrator of the environmental tax in person to the representative of the payer is carried out on the basis of a document confirming his authority to act on behalf of the payer. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

18. The offset of the amount of the overpaid (collected) environmental fee against the forthcoming payments on the environmental fee is carried out on the basis of the payer's application for offsetting the amount of the overpaid (collected) environmental fee in the form approved by the Federal Service for Supervision of Natural Resources.

On the basis of an application for offsetting the amount of the overpaid (levied) environmental fee, the administrator of the environmental fee sets off the amount of the overpaid (levied) environmental fee against forthcoming payments, and notifies the payer of this by sending him within 15 working days from the date of receipt of the said application of the decision on offset of the amount of the overpaid (collected) environmental fee in the form approved by the Federal Service for Supervision of Natural Resources. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

If the amounts indicated in the application for offsetting the overpaid (collected) environmental fee do not coincide with the amounts of the paid (collected) environmental fee, identified as a result of the joint reconciliation of calculations carried out in accordance with paragraph 17 of these Rules, and specified in the reconciliation act, the administrator of the environmental fee, within 15 working days from the date of receipt of the application for offsetting the amount of the overpaid (collected) environmental fee, sends a letter to the payer informing that it is impossible to offset the amount of the overpaid (collected) environmental fee against forthcoming payments. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

19. The amount of the overpaid (levied) environmental fee is subject to return to the payer after the joint reconciliation of the calculations of the amount of the environmental fee in accordance with the procedure established by paragraph 17 of these Rules, and on the basis of the payer's application for the return of the amount of the overpaid (levied) environmental fee in the form approved by the Federal service for supervision in the field of nature management (with the attachment of supporting documents specified in paragraph 20 of these Rules), within one month from the date of receipt of such a statement by the administrator of the environmental fee. - Clause 19 as amended by Decree of the Government of the Russian Federation No. 986 of 23.08.2018

20. The application specified in clause 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 attachment of documents: - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018. XNUMX

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 powers of the person who signed the application or a certified copy of the specified document;

c) confirming the authority to act on behalf of the payer, if the application specified in clause 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 return of the amount of the overpaid (collected) environmental fee specified in clause 19 of these Rules, the administrator of the environmental fee: - paragraph as amended by Resolution of the Government of the Russian Federation No. 986 dated 23.08.2018

a) makes a decision on the return of the amount of the overpaid (collected) environmental fee in the form approved by the Federal Service for Supervision of Natural Resource Use, and sends it to the payer;

b) decides on the refusal to return the amount of the overpaid (collected) environmental fee in the form approved by the Federal Service for Supervision of Natural Resource Use, 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 clause 20 of these Rules, as well as in the absence of a reconciliation act. - subparagraph "b" as amended by 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 clause 21 of these Rules, an order for the return of the amount of the overpaid (collected) environmental fee, drawn up on the basis of the decision of the administrator of the environmental fee on the return of this amount, shall be sent by the administrator of the environmental fee to the Federal Treasury or its territorial a body for making a refund to the payer in accordance with the budgetary legislation of the Russian Federation to the payer's account specified in the application. - Clause 22 as amended by Decree of the Government of the Russian Federation No. 986 of 23.08.2018

23. An application for offset (refund) of the amount of the overpaid (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 offset (refund) of the amount of the overpaid (collected) environmental fee shall be submitted by the payer or his authorized representative to the Federal Service for Supervision of Natural Resource Use or its territorial body, in which the declaration of goods and packaging of goods is carried out, on paper in one copy. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

If an application for offsetting (refunding) the amount of the overpaid (collected) environmental fee was submitted to the administrator of the environmental fee in electronic form, the decision to offset the amount of the overpaid (collected) environmental fee, the decision to refuse to return the amount of the overpaid (collected) environmental fee collection, the decision to return the amount of the overpaid (collected) environmental fee is sent to the payer through telecommunication networks in the form of electronic documents signed with a simple electronic signature. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

If the application for offsetting (refunding) the amount of the overpaid (collected) environmental fee was submitted to the administrator of the environmental fee in paper form, the decision to offset the amount of the overpaid (collected) environmental fee, the decision to refuse to return the amount of the overpaid (collected) environmental fee fees, the decision to return the amount of the overpaid (collected) environmental fee shall be sent to the payer on paper. - paragraph as amended by RF Government Resolution No. 986 of 23.08.2018

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

25. If the payer fails to pay, does not pay in full, and (or) fails to submit the calculation of the amount of the environmental tax within the established time frame, 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 demand for voluntary repayment of the debt, the payer has not repaid the specified debt on a voluntary basis, the administrator of the environmental fee collects the debt in court.

 

Show the procedure for paying the environmental fee Minimize the procedure for paying environmental fees

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

The environmental fee is paid by transferring funds in the currency of the Russian Federation:

  • payers who are manufacturers 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 manufacturer of goods and an importer of goods, the environmental fee is paid by transferring funds in the currency of the Russian Federation to the account of Rosprirodnadzor with the Federal Treasury.

Rosprirodnadzor and its territorial bodies inform the payers about the details of accounts for payment of the environmental fee and are posted on the official websites of Rosprirodnadzor and its territorial bodies in information and telecommunication networks, including the Internet.

The procedure for collecting the environmental fee, including the procedure for calculating it, the payment deadline, the procedure for monitoring the correctness of calculation, completeness and timeliness of its payment, as well as the procedure for collection, offset, return of overpaid or excessively collected amounts of the environmental fee are established by the Decree of the Government of the Russian Federation of 08.10.2015. .1073 N XNUMX (Document included in list acts that are not covered by the "regulatory guillotine" mechanism).

The procedure for filing a declaration on the number of finished goods released 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 of December 24.12.2015, 1417 N XNUMX (Document included in list acts that are not covered by the "regulatory guillotine" mechanism).

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

 

Show penalties for violation of reporting procedures Close penalties for violations of reporting procedures

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 released 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 they have lost their consumer properties sold for domestic consumption in the territory of the Russian Federation for the previous calendar year. (introduced by the Federal Law of June 17.06.2019, 141 N XNUMX-FZ)

  1. Failure to submit or untimely submission of reports on the fulfillment of waste disposal standards from the use of goods or declarations on the number of goods released 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 they have lost their consumer properties, sold for domestic consumption in the territory RF for the previous calendar year.
    • shall entail the imposition of an administrative fine on officials in the amount of from three thousand to six thousand rubles;
    • for persons engaged in entrepreneurial activity without forming a legal entity, - from fifty thousand to seventy thousand rubles;
    • for legal entities - from seventy thousand to one hundred and fifty thousand rubles.
  2. Submission of reports on the fulfillment of standards for waste disposal from the use of goods or declarations on the number of goods released into circulation in the territory of the Russian Federation, packaging of goods included in the list of goods, packaging of goods to be recycled after they have lost their consumer properties, sold for domestic consumption in the territory of the Russian Federation for the previous calendar year, incomplete or reports containing false information.
    • shall entail the imposition of an administrative fine on officials in the amount of from three thousand to six thousand rubles;
    • for persons engaged in entrepreneurial activity without forming a legal entity, - in double 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 ensure self-disposal of waste from the use of goods, but not less than one hundred thousand rubles;
    • for legal entities - in double the amount of the fee for each group of goods, a group of packaging of goods, payable by manufacturers of goods, importers of goods who do not ensure self-disposal of waste from the use of goods, but not less than two hundred and fifty thousand rubles.

 

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