Decree of the Government of the Russian Federation No. 639 of 31 of May 2018

The list of types and categories of self-propelled machines and trailers to them and the size of the utilization fee

On Amendments to the Resolution of the Government of the Russian Federation dated February 6 2016 No. 81
(Published on official online legal information portal 05.06.2018 and in the Collection of Legislation of the Russian Federation № 24 from 11.06.2018, Art. 3528. Effective seven days after the day of its official publication (13.06.2018), see paragraph 6 of the Decree of the President of the Russian Federation No. 763 from 23.05.96)

Government of the Russian Federation
Holds:
1. Approve the attached changes that are made to the Decree of the Government of the Russian Federation of 6 February 2016 G. № 81 "On recycling collection for self-propelled machines and (or) trailers for them and on amending some acts of the Government of the Russian Federation" (Collected legislation of the Russian Federation , 2016, No. 7, St. 991; No. 20, St. 2840).
2. To the Ministry of Industry and Trade of the Russian Federation and the Ministry of Agriculture of the Russian Federation to monitor the sale prices of self-propelled cars and trailers for which a recycling fee is charged, and to submit to the Government of the Russian Federation before March 1 2019 proposals for changing the state support the production and sale of self-propelled machines and trailers to them, in the case of an unreasonable increase in selling prices for the specified products.

Changes that are made to the Resolution of the Government of the Russian Federation dated February 6 2016 No. 81

1. In the Rules for the collection, calculation, payment and collection of the utilization fee in respect of self-propelled machines and / or trailers to them, as well as the return and offset of overpaid or overpaid amounts of this fee, approved by the said decree:

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

11.1. Documents stipulated in paragraphs 11 and 15 of these Rules should be submitted to the customs authority within 15 days from the day of:
the release of self-propelled machines and (or) trailers in accordance with the declared customs procedure (in the implementation of customs declaration);
actual intersection of self-propelled machines and (or) trailers of the State Border of the Russian Federation and (or) the limits of the territories over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation and international law (in case of declaring self-propelled vehicles and (or) trailers when importing in the Russian Federation is not implemented).
Failure by the payer or its authorized representative to submit the documents specified in clauses 11 and 15 of these Rules is the basis for charging the penalty for non-payment of the utilization fee.
Penalties for non-payment of the utilization fee are charged for each calendar day of delay from the day following the deadline for submission to the customs authority of documents specified in paragraphs 11 and 15 of these Rules to the date of discharge of the obligation to pay the recycling fee inclusive in percent of the amount of the utilization fee in the amount of one three-hundredth of the key rate of the Central Bank of the Russian Federation in force during the period of delay in the payment of the utilization fee.
Payment, recovery and refund of penalties are carried out in accordance with the rules established for payment, recovery and return of utilization fee. ";
c) paragraph one of paragraph 17 shall be stated as follows:

17. If within 3 years from the date of import of self-propelled machines and trailers to them in the Russian Federation after paying the recycling fee and (or) putting the appropriate mark on the passport form, the fact of non-payment or incomplete payment of the recycling fee is established, Customs within a period not exceeding 10 working days from the date of discovery of the indicated fact, inform the payer of the need to pay the recycling fee and the amount of the unpaid recycling fee (as well as late fees for late payment), indicating the reasons for its additional charges. This information is sent to the address of the payer by registered letter with notification. ";

d) in the name of the 9 column of Appendix No. 1 to the specified Rules, the words "Maximum technically permissible mass (tons)" should be replaced by the words "Payload (tons)".

2. The list of types and categories of self-propelled machines and trailers for them, in respect of which the recycling fee is paid, as well as the size of the recycling fee, approved by this decree, shall be stated as follows:

Approved Resolution of the Government of the Russian Federation of February 6 2016 of 81 (as amended by the Resolution of the Government of the Russian Federation of 31 of May 2018 of 639)

The list of types and categories of self-propelled machines and trailers to them and the size of the utilization fee

TV calculation calculation of the size of the utilization fee, the base rate = 172,500.00The size of the utilization fee for the category (type) of the self-propelled machine and the trailer to it is equal to the product of the base rate and the coefficient provided for a particular position. The base rate for calculating the amount of the utilization fee in respect of self-propelled machines and trailers to them is equal to 172500 rubles.
The main criterion in determining the coefficient for calculating the size of the utilization fee is the code of the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (hereinafter - the TN VED of the EAEU).
CodeThe identification code is specified for the purposes of collection by the Federal Tax Service of the utilization fee for self-propelled vehicles and their trailers. Types and categories of self-propelled machines and trailers for themThe rated power of the power plant is taken into account. If in the field "Engine power (engines), kW (hp)" of a single passport form of a self-propelled machine and other types of equipment, this value is indicated only in kilowatts, the 1 ratio is used to calculate and pay the utilization fee when converted to horsepower kW = 1,35962 hp New self-propelled cars and trailers for themThe date of manufacture of self-propelled vehicles and trailers for them is determined in accordance with the Procedure for determining the time of release and engine size of an automobile or motor vehicle, established by the 6 annex to the Agreement on the procedure for individuals to move goods for personal use across the customs border of the Customs Union and to carry out customs operations with their release, from 18 June 2010. Date of manufacture of self-propelled machines and (or) trailers for them in order to collect the utilization fee by the Federal Tax Service Appears in the passport of self-propelled cars and other types of equipment. Self-propelled cars and trailers for them, more than 3 years have passed since the release dateThe date of manufacture of self-propelled vehicles and trailers for them is determined in accordance with the Procedure for determining the time of release and engine size of an automobile or motor vehicle, established by the 6 annex to the Agreement on the procedure for individuals to move goods for personal use across the customs border of the Customs Union and to carry out customs operations with their release, from 18 June 2010. Date of manufacture of self-propelled machines and (or) trailers for them in order to collect the utilization fee by the Federal Tax Service Appears in the passport of self-propelled cars and other types of equipment.
Base rate In rubles Base rate In rubles
I. Motor graders (classified by 8429200010, 8429200091, 8429200099 codes)
A01 powerplant less than 100 HP 3.2 552,000.00 8.5 1,466,250.00
A02 powerplant not less than 100 hp and less 140 hp 4.2 724,500.00 11 1,897,500.00
A03 powerplant not less than 140 hp and less 200 hp 6 1,035,000.00 16.2 2,794,500.00
A04 powerplant not less than 200 hp 8 1,380,000.00 23.7 4,088,250.00
Ii. Bulldozers (classified by 8429110010, 8429110020, 8429110090, 8429190001, 8429190009 codes)
B01 powerplant less than 100 HP 4 690,000.00 12 2,070,000.00
B02 powerplant not less than 100 hp and less 200 hp 7 1,207,500.00 35 6,037,500.00
B03 powerplant not less than 200 hp and less 300 hp 8.4 1,449,000.00 55 9,487,500.00
B04 powerplant not less than 300 hp and less 400 hp 10 1,725,000.00 70 12,075,000.00
B05 powerplant not less than 400 hp 15 2,587,500.00 100 17,250,000.00
Iii. Excavators, backhoe loaders, bulldozer excavators (classified according to 842951, 842952, 8429590000 code)
C01 powerplant less than 170 HP 4 690,000.00 17 2,932,500.00
C02 powerplant not less than 170 hp and less 250 hp 6 1,035,000.00 25 4,312,500.00
C03 powerplant not less than 250 hp 8 1,380,000.00 40.5 6,986,250.00
Iv. Wheel loaders (classified by 8429590000 codes)
D01 powerplant less than 100 HP 2.5 431,250.00 76.6 13,213,500.00
D02 powerplant not less than 100 hp and less 125 hp 3.3 569,250.00 125.3 21,614,250.00
D03 powerplant not less than 125 hp and less 150 hp 4 690,000.00 125.3 21,614,250.00
D04 powerplant not less than 150 hp 4.4 759,000.00 160.9 27,755,250.00
V. Road Rollers (classified by 8429401000, 8429403000 codes)
E01 powerplant less than 40 HP 0.7 120,750.00 3.2 552,000.00
E02 powerplant not less than 40 hp and less 80 hp 1.7 293,250.00 7.3 1,259,250.00
E03 powerplant not less than 80 hp 2.2 379,500.00 9.7 1,673,250.00
Vi. Front loaders (classified by 842710, 842720, 842951 codes)
F01 powerplant less than 50 HP 1 172,500.00 6 1,035,000.00
F02 powerplant not less than 50 hp and less 100 hp 2 345,000.00 10 1,725,000.00
F03 powerplant not less than 100 hp and less 200 hp 4 690,000.00 17 2,932,500.00
F04 powerplant not less than 200 hp and less 250 hp 4.5 776,250.00 20 3,450,000.00
F05 powerplant not less than 250 hp and less 300 hp 5 862,500.00 30 5,175,000.00
F06 powerplant not less than 300 hp and less 400 hp 7 1,207,500.00 35 6,037,500.00
F07 powerplant not less than 400 hp 14.5 2,501,250.00 70 12,075,000.00
VII. Self-propelled cranes, with the exception of cranes on the basis of the chassis of wheeled vehicles (classified by 842641000 code)
G01 powerplant less than 170 HP 11.5 1,983,750.00 44.3 7,641,750.00
G02 powerplant not less than 170 hp and less 250 hp 22.7 3,915,750.00 95.5 16,473,750.00
G03 powerplant not less than 250 hp 30.3 5,226,750.00 238.1 41,072,250.00
Viii. Cranes, crawler cranes (classified by codes 8426490010, 8426490091)
G04 powerplant less than 130 HP 10 1,725,000.00 30 5,175,000.00
G05 powerplant not less than 130 hp and less 200 hp 16 2,760,000.00 50 8,625,000.00
G06 powerplant not less than 200 hp and less 300 hp 21 3,622,500.00 70 12,075,000.00
G07 powerplant not less than 300 hp 25 4,312,500.00 100 17,250,000.00
Ix. Trailers (classified by 8716200000, 8716310000, 8716395001, 8716395009, 8716398005, 8716398008, 8716400000 codes)
N01 Load capacity over 10 tons 1 172,500.00 7 1,207,500.00
X. Road maintenance vehicles, with the exception of road maintenance vehicles created on the basis of the chassis of wheeled vehicles (classified by codes 8705, 8479100000)
I01 powerplant less than 100 HP 2.8 483,000.00 10.9 1,880,250.00
I02 powerplant not less than 100 hp and less 220 hp 4.1 707,250.00 16.5 2,846,250.00
I03 powerplant not less than 220 hp 4.7 810,750.00 19.3 3,329,250.00
Xi. Machinery and equipment for forestry (classified by 843680100 code)
J01 powerplant less than 100 HP 8 1,380,000.00 50 8,625,000.00
J02 powerplant not less than 100 hp and less 300 hp 14.5 2,501,250.00 60 10,350,000.00
J03 powerplant not less than 300 hp 18 3,105,000.00 70 12,075,000.00
Vehicles (classified by 8704229101, 8704229901, 870423 codes)
J04 powerplant less than 100 HP 8 1,380,000.00 50 8,625,000.00
J05 powerplant not less than 100 hp and less 300 hp 14.5 2,501,250.00 60 10,350,000.00
J06 powerplant not less than 300 hp 18 3,105,000.00 70 12,075,000.00
Timber front loaders and skidders (skidder) for forestry (classified by codes 842720190, 842790000, 8701941001, 8701941009, 8701945000, 8701951001, 8701955000)
J07 powerplant less than 100 HP 8 1,380,000.00 10 1,725,000.00
J08 powerplant not less than 100 hp and less 300 hp 14.5 2,501,250.00 45 7,762,500.00
J09 powerplant not less than 300 hp 18 3,105,000.00 60 10,350,000.00
Xii. ATVs, snow and swamp vehicles (classified by 870321109, 870321909, 870310, 8703311090, 870490000 codes)
K01 with engine capacity less than 300 cube. centimeters 0.4 69,000.00 0.7 120,750.00
K02 with an engine capacity of at least 300 cc. centimeters 0.7 120,750.00 1.3 224,250.00
Xiii. Snowmobiles (classified by 870310 code)
L01 with engine capacity less than 300 cube. centimeters 0.4 69,000.00 0.7 120,750.00
L02 with an engine capacity of at least 300 cc. centimeters 0.7 120,750.00 1.3 224,250.00
Xiv. Wheel tractors (classified by code 870191, 870192, 870193, 8701941009, 8701945000, 8701949000, 8701951009, 8701955000, 8701959000, 8701201090, 8701209090, 8709)
M01 powerplant not more than 30 hp 0.4 69,000.00 1.8 310,500.00
M02 powerplant power over 30 HP and no more xnumx hp 0.5 86,250.00 2.2 379,500.00
M03 powerplant power over 60 HP and no more xnumx hp 0.7 120,750.00 3 517,500.00
M04 powerplant power over 90 HP and no more xnumx hp 1.5 258,750.00 7 1,207,500.00
M05 powerplant power over 130 HP and no more xnumx hp 2.5 431,250.00 10 1,725,000.00
M06 powerplant power over 180 HP and no more xnumx hp 3 517,500.00 15 2,587,500.00
M07 powerplant power over 220 HP and no more xnumx hp 3.8 655,500.00 20 3,450,000.00
M08 powerplant power over 280 HP and no more xnumx hp 5 862,500.00 22 3,795,000.00
M09 powerplant power over 340 HP and no more xnumx hp 6.7 1,155,750.00 25 4,312,500.00
M10 powerplant power over 380 HP 9 1,552,500.00 40 6,900,000.00
Xv. Crawler tractors (classified by 8701300009 code)
N01 powerplant not more than 100 hp 1.5 258,750.00 7 1,207,500.00
N02 powerplant power over 100 HP and no more xnumx hp 2.5 431,250.00 10 1,725,000.00
N03 powerplant power over 200 HP 9 1,552,500.00 28 4,830,000.00
Xvi. Combine harvesters (classified by 843351000 code)
O01 powerplant power over 25 HP and no more xnumx hp 2.4 414,000.00 8.8 1,518,000.00
O02 powerplant power over 160 HP and no more xnumx hp 3.6 621,000.00 13.2 2,277,000.00
O03 powerplant power over 220 HP and no more xnumx hp 5.5 948,750.00 17.6 3,036,000.00
O04 powerplant power over 255 HP and no more xnumx hp 6.5 1,121,250.00 22 3,795,000.00
O05 powerplant power over 325 HP and no more xnumx hp 8.5 1,466,250.00 29.92 5,161,200.00
O06 powerplant power over 400 HP 12 2,070,000.00 45.46 7,841,850.00
XVII. Combine force harvesting self-propelled (classified by 843359110 code)
P01 powerplant not more than 295 hp 5 862,500.00 12.76 2,201,100.00
P02 powerplant power over 295 HP and no more xnumx hp 9.2 1,587,000.00 26.4 4,554,000.00
P03 powerplant power over 401 HP 14.4 2,484,000.00 52.8 9,108,000.00
XVIII. Self-propelled agricultural machines (classified by 842482, 8433201000 codes)
Q01 self-propelled sprayers for plant protection with a power plant capacity of more than 100 hp and no more xnumx hp 2 345,000.00 10 1,725,000.00
Q02 self-propelled sprayers for plant protection with a power plant capacity of more than 120 hp and no more xnumx hp 8 1,380,000.00 30 5,175,000.00
Q03 self-propelled sprayers for plant protection with a power plant capacity of more than 300 hp 16 2,760,000.00 40 6,900,000.00
Q04 self-propelled mowers 4 690,000.00 14.66 2,528,850.00
XIX. Dump trucks designed for off-road use (classified by 870410 code)
R01 powerplant less than 650 HP 22.4 3,864,000.00 51.12 8,818,200.00
R02 powerplant not less than 650 hp and less 1750 hp 41.3 7,124,250.00 52.8 9,108,000.00
R03 powerplant not less than 1750 hp 61.1 10,539,750.00 66 11,385,000.00

If for different types of self-propelled machines the same code of TN is provided FEA EAEU and different coefficients for calculating the size of the utilization collection and, moreover, the name of the self-propelled machine does not correspond to any of the sections of this list, the calculation of the size of the utilization collection is carried out according to a larger coefficient.

If the document on the evaluation of the conformity of a self-propelled machine or trailer with the requirements of the Technical Regulations of the Customs Union "On the safety of machinery and equipment" (TR TS 010 / 2011) or the technical regulations of the Customs Union "On the safety of agricultural and forestry tractors and trailers to them" (TP TS 031 / 2012) the code of the TN VED of the EEU is indicated, which is different from the code according to which, in accordance with Article 20 of the Customs Code of the Eurasian Economic Union, specified product classified by the customs authorities, in order to calculate and pay the utilization fee, the EAEU code of the EAEU is applied, according to which the goods are classified by the customs authorities.

If in the documents on conformity assessment the EAEU VND code is specified in accordance with the previous edition, the utilization fee is paid based on the correspondence tables of the EAEU VNEU codes at the level of commodity items, subheadings and subheadings.

Note. The size of the utilization fee to be paid in respect of self-propelled machines and trailers for them, which is issued a new passport of self-propelled machines and other types of equipment manufactured (completed) on the basis of self-propelled machines or trailers for which the utilization fee was previously paid, is defined as the difference between the size of the utilization fee payable in respect of such self-propelled machines or trailers, and the size of the utilization fee previously paid in respect of self-propelled machines or trailers, on the basis of which completion was carried out.

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