ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of October 8, 2015 No. 1073

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 the enclosed Rules of collection of ecological collection.

2. Determine that:

a) payment of ecological collection and representation of calculation of the amount of ecological collection are performed in the following terms:

in 2015 - till October 15, 2015 (in 9 months 2015);

in 2016 - till February 1, 2016 (for October, November, December, 2015);

since 2017 annually - till April 15 of the year following the accounting period;

b) the accounting period on ecological collection (starting with the reporting for 2016) calendar year is recognized.

3. Realization of the powers provided by this resolution is performed by Federal Nature Management Supervision Service within 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 field of the established functions established by the Government of the limiting Russian Federation.

Approved by the Order of the Government of the Russian Federation of October 8, 2015 No. 1073

Rules of collection of ecological collection

1. These rules establish procedure for collection of ecological collection, including procedure for its calculation, payment due date, procedure of control of correctness of calculation, completeness and timeliness of its introduction, and also procedure for collection, offsetting, return of excessively paid or excessively collected amounts of ecological collection.

2. Calculation and payment of ecological collection are performed by producers of goods, importers of goods which do not provide independent waste recycling from use of goods (further - payers), on each group of goods, packing group of goods according to the inventory, packagings of the goods which are subject to utilization after loss of consumer properties by them, to No. 2970-r approved by the order of the Government of the Russian Federation of December 28, 2017 (further - the inventory).

Concerning packaging of goods ecological collection is paid by those payers who make and (or) import (import) goods in this packaging.

Ecological collection concerning the goods in packaging which are not products, ready to the use, is paid only concerning the packaging.

2(1). Concerning goods, to the realized persons performing production of wheel vehicles (chassis) and trail cars to them concerning which utilization collection, the list of types and which categories is paid No. 1291 "About utilization collection concerning wheel vehicles (chassis) and trail cars to them and about introduction of amendments to some acts of the Government of the Russian Federation" is approved by the order of the Government of the Russian Federation of December 26, 2013, ecological collection is paid by payers only concerning packaging of such goods.

3. Collection of ecological collection, control of correctness of calculation, completeness and timeliness of its payment is performed by Federal Nature Management Supervision Service and its territorial authorities (further - the administrator of ecological collection).

4. 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 - into the account of Federal Nature Management Supervision Service in the Federal Treasury.

4(1). 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.

5. Information on account details for payment of ecological collection is carried by Federal Nature Management Supervision Service and its territorial authorities to data of payers and is posted on the official sites of Service and its territorial authorities in information and telecommunication networks, including Internet network (further - telecommunication networks).

6. Ecological collection is calculated by means of multiplication of rate of ecological collection by mass of the goods released in the territory of the Russian Federation implemented for internal consumption in the territory of the Russian Federation for the calendar year preceding the accounting period (on quantity of commodity units depending on goods type), or on lot of the packaging of goods released in the territory of the Russian Federation implemented for internal consumption in the territory of the Russian Federation for the calendar year preceding the accounting period and on the standard rate of utilization established for the accounting period and expressed in relative units.

7. Calculation of the amount of ecological collection is made in the form approved by Federal Nature Management Supervision Service.

8. In case of not achievement of standard rates of waste recycling from use of goods ecological collection is calculated payers by means of multiplication of rate of ecological collection by difference between the established and actually reached value of number of the utilized waste from use of goods.

9. Ecological collection is not paid concerning that goods quantity, packaging of goods which is exported from the Russian Federation.

10. In the terms established by the order of the Government of the Russian Federation of October 8, 2015 No. 1073 "About procedure for collection of ecological collection" for payment of ecological collection, the payer or his authorized representative represents to Federal Nature Management Supervision Service or its territorial authority in which declaring of quantity of the goods released in the territory of the Russian Federation is performed, the packagings of the goods included in the inventory, implemented for internal consumption in the territory of the Russian Federation for the previous calendar year (further - declaration of goods and packagings of goods), the filled form of calculation of the amount of ecological collection to which the following documents are attached:

a) copies of payment documents about payment of ecological collection;

b) the document confirming powers of the representative of the payer on implementation of actions on behalf of the payer.

11. The Federal Nature Management Supervision Service on the official sites in telecommunication networks provides access to electronic services for representation of calculation of the amount of ecological collection, the statement for carrying out joint reconciliation of calculations of the amount of ecological collection, the statement for offsetting (return) of the amount of excessively paid (collected) ecological collection which shall be available to payers on a grant basis.

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