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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 24-06-2021)

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.

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 car) 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.

2. Payment of utilization collection is performed by persons recognized as payers of utilization collection (further - payers) according to 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 of types and categories of self-propelled machines and trail cars to them concerning which utilization collection, and also the amount of utilization collection, by the approved order of the Government of the Russian Federation of 2016 is paid to 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".

6. Payment of utilization collection is performed by the payer in currency of the Russian Federation separate settlement (payment) documents by the corresponding code of budget classification into the treasurer account for implementation and reflection of transactions on accounting and distribution of receipts (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.

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 (duplicate) 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.

Concerning 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 on the form of the passport the mark about the basis of failure to pay utilization collection is put down.

8. The mark about payment of utilization collection or about the basis of failure to pay utilization collection is put down on the form of the passport or in the passport (duplicate) 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.

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 is carried out with use of system of interdepartmental electronic interaction according to the procedure, stipulated by the legislation the Russian Federation.

II. Procedure for collection of utilization collection by the Federal Customs Service regarding its calculation and payment

11. For confirmation of correctness of calculation of the amount of utilization collection the payers specified in the paragraph the second Item 3 of article 24.1 of the Federal law "About Production Wastes and Consumption" or his authorized representatives represent to customs authority in which declaring of the self-propelled machine and (or) trail car in connection with their import to the Russian Federation, or in customs authority in which region of activities there is location (residence) of the payer (if declaring of the self-propelled machine and (or) trail car is not performed), the following documents is performed:

a) calculation of the amount of the utilization collection concerning self-propelled machines and (or) trail cars paid by persons specified in the paragraph the second Item 3 of article 24.1 of the Federal law "About Production Wastes and Consumption" in the form given in appendix No. 1;

b) copies of certificates of conformity and (or) declarations of conformity of the self-propelled machine and (or) trail car, and also copy of shipping documents (in the presence);

c) copies of payment documents about payment of utilization collection;

d) the decision on offsetting of excessively paid (collected) utilization collection concerning self-propelled machines and (or) trail cars to them on account of its forthcoming payment, in form given in appendix No. 2, issued by the customs authority specified in paragraph one of this Item in case of payment of utilization collection at the expense of excessively paid (collected) utilization collection on which the decision on offsetting of utilization collection of its forthcoming payment, and its copy is counted;

e) 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 documents provided by Items 11 and 15 of these rules shall be provided to customs authority within 15 days from the date of:

release of self-propelled machines and (or) trail cars according to the declared customs procedure (when implementing customs declaring);

the actual crossing by self-propelled machines and (or) trail cars of Frontier of the Russian Federation and (or) limits of the territories over which the Russian Federation performs jurisdiction in accordance with the legislation of the Russian Federation and rules of international law (if declaring of self-propelled machines and (or) trail cars when importing to the Russian Federation is not performed).

Non-presentation by the payer or his authorized representative of the documents provided by Items 11 and 15 of these rules is the basis for charge of penalty fee for failure to pay utilization collection.

Penalty fee for failure to pay utilization collection is charged for each calendar day of delay from the date of, the expiration of submission to customs authority of the documents provided by Items 11 and 15 of these rules following behind day till day of discharge of duty on payment of utilization collection inclusive as a percentage of the amount of unpaid utilization collection in the amount of the one three-hundredth key interest rate of the Central bank of the Russian Federation operating during delay of payment of utilization collection.

Payment, collection and return of penalty fee are performed according to the rules established for payment, collection and return of utilization collection.

12. Payment of utilization collection, collectable Federal Customs Service, can be performed with use of electronic instruments of payment (including via payment terminals or ATMs).

13. After check of correctness of calculation of the amount of utilization collection and its revenues by the corresponding code of budget classification into the account of the Federal Treasury or in the presence of the check created by the electronic terminal, the payment terminal or the ATM, the customs authority puts down mark about payment of utilization collection in forms of passports.

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