ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 30, 2024 No. 1990

About procedure for collection of ecological collection

According to article 24.5 of the Federal law "About Production Wastes and Consumption" Government of the Russian Federation decides:

1. Approve enclosed:

Rules of collection of ecological collection;

changes which are made to acts of the Government of the Russian Federation.

2. Determine that realization of the powers provided by this resolution is performed by Federal Nature Management Supervision Service within the limiting Russian Federation established by the Government of the number of her workers, and also budgetary appropriations provided to Service in the federal budget for the corresponding financial year and planning period on management and management in the sphere of the established functions.

3. Determine that the order of the Government of the Russian Federation of October 8, 2015 "About procedure for collection of ecological collection" is applied No. 1073 to goods, packagings which primary realization is in the territory of the Russian Federation enabled from January 1, 2022 to December 31, 2023, according to parts 15 and 16 of article 7 of the Federal Law of August 4, 2023 No. 451-FZ "About introduction of amendments to the Federal law "About Production Wastes and Consumption" and separate legal acts of the Russian Federation".

4. Determine that concerning goods, the packagings imported from January 1, 2024 to December 31, 2025 into the Russian Federation from the states which are not members of the Eurasian Economic Union, importers of goods provisions of Item 7 of the Rules approved by this resolution are not applied, except as specified, provided by Items 6 and 7 of this resolution.

5. Ecological collection concerning goods, the packagings specified in item 4 of this resolution is calculated in the form provided by appendix No. 1 to the Rules approved by this resolution and No. 451-FZ "About introduction of amendments to the Federal law "About Production Wastes and Consumption" and separate legal acts of the Russian Federation" in time, stipulated in Item 2 articles 24.5 of the Federal law "About Production Wastes and Consumption" is paid according to part 9 of article 7 of the Federal Law of August 4, 2023.

6. Determine what concerning goods, the packagings included in the list of separate types of goods the, including goods in packaging participating in experiment, provided by appendix No. 1 to the Regulations on carrying out experiment concerning separate groups of goods, including goods in packaging approved by the order of the Government of the Russian Federation of June 1, 2024 No. 750 "About carrying out experiment concerning separate groups of goods, including the goods in packaging" imported from September 1, 2024 to September 1, 2025 into the Russian Federation from the states which are not members of the Eurasian Economic Union, importers of goods, ecological collection is estimated and paid according to paragraph one of Item 7 of the Rules approved by this resolution.

7. If importers of goods, the packagings included in the list of separate types of goods the, including goods in packaging participating in experiment, specified in Item 6 of this resolution, the duty on ensuring independent utilization is not fulfilled or performed not in full concerning goods, the packagings imported from January 1 to December 31, 2024 and from January 1 to December 31, 2025 into the Russian Federation from the states which are not members of the Eurasian Economic Union, importers of goods, ecological collection is calculated in the form provided by appendix No. 3 to the Rules approved by this resolution and is paid for the accounting period respectively till April 15, 2025 and till April 15, 2026.

8. Determine that the Rules approved by this resolution extend to the legal relationship which arose since January 1, 2024.

9. Determine that concerning goods, packagings which primary realization is in the territory of the Russian Federation enabled from January 1 to December 31, 2023 when calculating ecological collection are applied rates of charge on each group of goods, packing group of goods which waste from use is subject to utilization, paid by producers of goods, importers of goods which do not provide independent waste recycling from use of goods (ecological collection), approved by the order of the Government of the Russian Federation of April 9, 2016 No. 284 "About establishment of rates of charge on each group of goods, packing group of goods which waste from use is subject to utilization paid by producers of goods, importers of goods which do not provide independent waste recycling from use of goods (ecological collection)".

10. Calculation of the amount of ecological collection and payment of ecological collection concerning goods, packagings which primary realization is in the territory of the Russian Federation enabled from January 1 to December 31, 2023 and also submission of the reporting on accomplishment of standard rates of waste recycling from use of goods, packagings are provided till April 15, 2025 according to inventories, packagings of the goods which are subject to utilization after loss of consumer properties by them and standard rates of waste recycling from use of goods for 2023 and taking into account provisions of part 15 of article 7 of the Federal Law of August 4, 2023 to No. 451-FZ "About introduction of amendments to the Federal law "About Production Wastes and Consumption" and separate legal acts of the Russian Federation".

11. The rate of ecological collection at the group No. 49 "Plastic packaging" of rates of charge on each group of goods, packing group of goods which waste from use is subject to utilization paid by producers of goods, importers of goods which do not provide independent waste recycling from use of the goods (ecological collection) approved by the order of the Government of the Russian Federation of April 9, 2016 No. 284 "About establishment of rates of charge on each group of goods, packing group of goods which waste from use is subject to utilization paid by producers of goods, importers of goods which do not provide independent waste recycling from use of goods (ecological collection)" is applied to packaging from the polymeric materials which are not containing halogens, packagings from the polymeric materials containing halogen, and packagings from the combined materials which primary realization is in the territory of the Russian Federation enabled from January 1 to December 31, 2023.

12. Recognize voided since September 1, 2025:

the order of the Government of the Russian Federation of October 8, 2015 No. 1073 "About procedure for collection of ecological collection" (The Russian Federation Code, 2015, No. 42, the Art. 5786);

the order of the Government of the Russian Federation of August 23, 2018 No. 986 "About modification of Rules of collection of ecological collection" (The Russian Federation Code, 2018, No. 36, the Art. 5615).

13. This resolution becomes effective since January 1, 2025, except for item 4 of the changes approved by this resolution which becomes effective from the date of official publication of this resolution.

14. The rules approved by this resolution are effective till January 1, 2031.

Approved by the Order of the Government of the Russian Federation of December 30, 2024 No. 1990

Rules of collection of ecological collection

1. These rules establish procedure for collection of ecological collection, including procedure for its calculation, offsetting, return of excessively paid or excessively collected amounts of ecological collection.

2. In these rules the following concepts are used:

"the importer of goods" - the legal entity and the individual entrepreneur performing commodity importation including goods in packaging, from the states which are not members of the Eurasian Economic Union or commodity importation from state members of the Eurasian Economic Union;

"the inventory, packagings" - the inventory, packagings which waste from use is subject to utilization, approved by the Government of the Russian Federation according to Item 5 of article 24.2 of the Federal law "About Production Wastes and Consumption";

"the producer of goods" - the legal entity and the individual entrepreneur performing production of goods, packagings in the territory of the Russian Federation;

"utilizer" - the legal entity and the individual entrepreneur performing waste recycling from use of goods and (or) packagings (further - waste from use of goods) and entered in the register of legal entities, the individual entrepreneurs performing waste recycling from use of goods.

3. Collection of ecological collection, control of correctness of calculation of ecological collection, completeness and timeliness of its payment are performed by Federal Nature Management Supervision Service and its territorial authorities.

4. Information on account details for payment of ecological collection is carried by Federal Nature Management Supervision Service and its territorial authorities to data of producers of goods, importers of goods, utilizers by placement it on the official site of Service on the Internet (further - Internet network).

5. Calculation and payment of ecological collection are performed by producers of goods and importers of goods which do not provide independent waste recycling from use of goods, packagings on each group of goods, packagings of goods according to the inventory, packagings.

Collection of ecological collection concerning utilizers is performed if the utilizer does not provide waste recycling from use of goods in the mass of goods specified in the goods concluded with the producer by the importer of goods the agreements or acts provided by producer of goods, the importer of goods based on which the obligation of the producer of goods, the importer of goods on ensuring waste recycling from use of goods is considered performed or utilization is performed with violation of the requirements provided by items 4 and the 5th article 24.2-1 of the Federal law "About Production Wastes and Consumption".

6. Producers of goods, importers of goods in case of commodity importation, including goods in packaging, from state members of the Eurasian Economic Union the sum of ecological collection is calculated for form according to appendix No. 1 and paid till April 15 of the year following the accounting period.

7. In case of commodity importation, including goods in packaging, from the states which are not members of the Eurasian Economic Union, the importer of goods shall about day of their release by customs authority for internal consumption calculate the sum of ecological collection for form according to appendix No. 2 and pay ecological collection in case of non-presentation to the specified term to single federal state information system of accounting of waste from use of goods (further - system of accounting of waste) notifications on intention of independent waste recycling from use of goods according to Item 10 of article 24.2-1 of the Federal law "About Production Wastes and Consumption".

If the importer of goods who provided to system of accounting of waste the notification on intention of independent utilization with application of documents, stipulated in Item the 10th article 24.2-1 of the Federal law "About Production Wastes and Consumption", the duty on ensuring independent utilization is not fulfilled or performed not in full, it calculates the sum of ecological collection for form according to appendix No. 3 and pays ecological collection till April 15 of the year following the accounting period according to provision of Item 12 of article 24.5 of the Federal law "About Production Wastes and Consumption".

8. The accounting period for calculation of the amount of ecological collection for the forms provided by appendices No. 1 and 3 to these rules calendar year is recognized. At the same time in case of the beginning of implementation of economic and other activity by the producer of goods, the accounting period is estimated in the importer of goods within accounting calendar year from the date of emergence of obligation on ensuring waste recycling from use of goods established by Items 1 and 2 of article 24.2-1 of the Federal law "About Production Wastes and Consumption".

9. Payment of ecological collection is performed by money transfer in currency of the Russian Federation:

a) the payers who are producers of goods - into the account of territorial authority of Federal Nature Management Supervision Service in the Federal Treasury in the place of state registration of the payer;

b) the payers who are importers of goods, utilizers - into the account of Federal Nature Management Supervision Service in the Federal Treasury.

10. If the payer at the same time is producer of goods and the importer of goods, payment of ecological collection is performed by money transfer in currency of the Russian Federation into the account of Federal Nature Management Supervision Service in the Federal Treasury.

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