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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 6, 2016 No. 81

About utilization collection concerning self-propelled machines and (or) trail cars to them and about introduction of amendments to some acts of the Government of the Russian Federation

(as amended on 06-06-2023)

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

1. Approve enclosed:

Rules of collection, calculation, payment and collection of utilization collection concerning self-propelled machines and (or) trail cars to them, and also return and offset of excessively paid or excessively collected amounts of this collection;

the list of types and categories of self-propelled machines and trail cars to them concerning which utilization collection, and also the amount of utilization collection is paid;

the list of types of self-propelled machines and trail cars to them from which delivery date passed less than 3 years which are located under the customs procedure of clear customs zone applied in the territory of the Special economic zone in the Kaliningrad region and concerning which utilization collection is not paid;

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

2. This resolution becomes effective from the date of its official publication and is effective till September 1, 2028.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of February 6, 2016 No. 81

Rules of collection, calculation, payment and collection of utilization collection concerning self-propelled machines and (or) trail cars to them, and also return and offset of excessively paid or excessively collected amounts of this collection

I. General provisions

1. These rules establish procedure for collection, calculation, payment, collection, return and offsetting of excessively paid or excessively collected amounts of utilization collection for self-propelled machines and (or) trail cars to them (further - trail cars) which are imported into the Russian Federation or are made, made in the Russian Federation and concerning which according to the Federal Law "About Production Wastes and Consumption" payment of utilization collection is required (further - utilization collection).

1(1). Subjects to taxation by utilization collection are included in the list of types and categories of self-propelled machines and trail cars to them concerning which the utilization collection, and also the amount of utilization collection approved by the order of the Government of the Russian Federation of February 6, 2016 No. 81 "About utilization collection concerning self-propelled machines and (or) trail cars to them and about introduction of amendments to some acts of the Government of the Russian Federation" is paid (further - the list), the self-propelled machines and (or) trail cars imported into the Russian Federation or made, manufactured in the Russian Federation concerning which payment of utilization collection according to the Federal Law "About Production Wastes and Consumption", except for the self-propelled machines and (or) trail cars specified in Item 6 of article 24.1 of the Federal law "About Production Wastes and Consumption" is required.

1(2). Payment of utilization collection for self-propelled machines and (or) trail cars which are imported into the Russian Federation or is made, made in the Russian Federation and concerning which according to the Federal Law "About Production Wastes and Consumption" payment of utilization collection is required, it is performed once, except as specified production (completion) of self-propelled machines and (or) trail cars based on self-propelled machines and (or) trail cars concerning which utilization collection was paid earlier, in case of change of type and (or) category of the self-propelled machine and (or) trail car

2. Payment of utilization collection is performed by persons recognized as payers of utilization collection (further - payers) according to Item 3 of article 24.1 of the Federal law "About Production Wastes and Consumption".

3. Collection of utilization collection which payment is performed by the payers specified in paragraphs the second and fifth Item 3 of article 24.1 of the Federal law "About Production Wastes and Consumption" is performed by the Federal Customs Service.

4. Collection of utilization collection which payment is performed by the payers specified in paragraphs three and the fourth Item 3 of article 24.1 of the Federal law "About Production Wastes and Consumption" is performed by the Federal Tax Service.

5. Utilization collection is calculated by the payer independently according to the list, except as specified calculations of utilization collection by customs authorities, the these rules provided by the Section II.

6. Payment of utilization collection is performed by the payer in currency of the Russian Federation by the corresponding code of budget classification into the account of the Federal Treasury according to the procedure, established by these rules (further - the account of the Federal Treasury).

Information on account numbers for payment of utilization collection is brought to the attention of payers the Federal Customs Service and Federal Tax Service and is posted on the official sites of the Federal Customs Service, Federal Tax Service and Federal Treasury on the Internet.

Payment of utilization collection can be performed by the payer including excessively paid (collected) utilization collection according to the procedure, established by these rules.

Utilization collection cannot be offset on account of payment of other payments, except as specified, of stipulated in Item 27 these rules.

7. On the form of single form of the passport of the self-propelled machine and other types of the equipment (further - the form of the passport) which is drawn up on the released self-propelled machine or trail car concerning which payment of utilization collection is performed or the passport (the duplicate of the passport) issued on the self-propelled machine or trail car concerning which payment of utilization collection is performed by the payers specified in paragraph four of Item 3 of article 24.1 of the Federal law "About Production Wastes and Consumption" the mark about payment of utilization collection is put down.

On the form of the passport of the released self-propelled machines or trail cars concerning which according to Item 6 of article 24.1 of the Federal law "About Production Wastes and Consumption" utilization collection is not paid, put down mark about the basis of failure to pay utilization collection.

In the electronic passport of the self-propelled machine and other types of the equipment (further - the electronic passport) information on payment of utilization collection by the payers specified in Item 3 of article 24.1 of the Federal law "About Production Wastes and Consumption" is entered.

In the electronic passport of the released self-propelled machines or trail cars concerning which according to Item 6 of article 24.1 of the Federal law "About Production Wastes and Consumption" utilization collection is not paid or which are not included in the list or which are registered (are struck off the state register) in the territory of the Russian Federation the executive bodies of subjects of the Russian Federation authorized on implementation of regional state control (supervision) in the field of technical condition and operation of self-propelled machines and other types of the equipment before Date of Introduction of the requirement about payment of utilization collection, enter data that utilization collection is not paid.

8. The mark about payment of utilization collection or about the basis of failure to pay utilization collection is put down in the passport (the duplicate of the passport) issued on the self-propelled machine or trail car, according to the procedure, determined by the Ministry of Agriculture of the Russian Federation together with the Ministry of Industry and Trade of the Russian Federation and the Federal Customs Service in coordination with the Federal Tax Service.

Data on payment of utilization collection are entered in the electronic passport based on data of the Federal Customs Service on payment of utilization collection or on the basis of failure to pay utilization collection or data of the Federal Tax Service on payment of utilization collection according to the Procedure for functioning of systems of electronic passports of vehicles (electronic passports of the landing gear of vehicles) and electronic passports of self-propelled machines and other types of the equipment approved by the decision of Board of the Eurasian economic commission of September 22, 2015 No. 122 "About approval of the Procedure for functioning of systems of electronic passports of vehicles (electronic passports of the landing gear of vehicles) and electronic passports of self-propelled machines and other types of the equipment".

Concerning self-propelled machines or trail cars which are not included in the list and also the self-propelled machines and (or) trail cars registered (struck off the state register) in the territory of the Russian Federation the executive bodies of subjects of the Russian Federation authorized on implementation of regional state control (supervision) in the field of technical condition and operation of self-propelled machines and other types of the equipment before Date of Introduction of the requirement about payment of utilization collection, in the electronic passport automatically enter information that utilization collection is not paid.

9. Procedure for production, storage and destruction of stamps about payment of the utilization collection levied by the Federal Tax Service, and also form of the specified stamp are determined by the Federal Tax Service.

10. Information exchange of data on payment of utilization collection, including about the calculated amounts of utilization collection, between federal executive bodies, and also with the administrator of systems of electronic passports of vehicles (passports of the landing gear of vehicles) and electronic passports of self-propelled machines and other types of the equipment, certain decision of Council of the Eurasian economic commission of September 18, 2014 No. 59 "About the organization of works on preparation of documents and holding the actions necessary for introduction of single forms of the passport of the vehicle (the passport of the vehicle chassis) and the passport of the self-propelled machine and other types of the equipment and the organization of systems of electronic passports, and about determination of the administrator of systems of electronic passports of vehicles (passports of the landing gear of vehicles) and electronic passports of self-propelled machines and other types of the equipment" (further respectively - the administrator of systems of electronic passports, systems of electronic passports), it is performed with use of single system of interdepartmental electronic interaction according to the procedure, stipulated by the legislation the Russian Federation.

II. Procedure for calculation, payment and collection of the utilization collection levied by the Federal Customs Service

11. For confirmation of correctness of calculation of utilization collection concerning the payers specified in the paragraphs the second and fifth Item 3 of article 24.1 of the Federal law "About Production Wastes and Consumption" or their authorized representatives imported into the Russian Federation of self-propelled machines and (or) trail cars or availability of the bases for its failure to pay represent to customs authority calculation of the amount of utilization collection concerning self-propelled machines and (or) trail cars in the form given in appendix No. 1. Along with this calculation of the amount of utilization collection the following documents are submitted:

a) copies of documents on assessment (confirmation) of compliance of self-propelled machines and (or) trail cars to requirements of the technical regulation of the Customs union "About safety of machines and the equipment", the Customs union approved by the decision of the Commission of October 18, 2011 No. 823, and (or) the technical regulation of the Customs union "About safety of farm and forestry and landscape tractors and trail cars to them", the Council of the Eurasian economic commission approved by the decision of July 20, 2012 No. 60, and (or) the technical regulation of the Customs union "About safety of wheel vehicles", the Customs union accepted by the decision of the Commission of December 9, 2011 No. 877 (further - documents on assessment of conformity) (in the presence);

b) copies of transport (transportation) documents;

c) the documents confirming availability of the bases for failure to pay utilization collection according to Item 6 of article 24.1 of the Federal law "About Production Wastes and Consumption" (in the presence of such bases);

d) the copy of the document confirming powers on implementation of actions on behalf of the payer if confirmation of correctness of calculation of utilization collection is performed by the authorized representative of the payer.

11(1). The amounts of utilization collection specified in Item 11 of these rules calculation concerning self-propelled machines and (or) trail cars and documents are submitted to customs authorities electronically according to the procedure determined by the Federal Customs Service.

In the cases determined by subitems 2, of the 5 and 6 item 4 of Article 104 of the Customs code of the Eurasian Economic Union, the documents specified in this Item can be provided on paper.

The documents specified in Item 11 of these rules are submitted by payers in customs authority within the terms which are not exceeding terms, stipulated in Item 11(7) these rules.

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