On July 1, 2024, a government decree on amendments to the calculation of the recycling fee for special equipment entered into force, according to which fees for quarry, mine and other special equipment have significantly increased.
It is expected that these changes will lead to stricter disposal controls, increase the efficiency of the process and increase the final cost of equipment.
What is a recycling fee?
The recycling fee is a mandatory payment that is charged to domestic manufacturers and importers of special equipment when it is sold on the territory of the Russian Federation. And also in the event that the special equipment was purchased from the owner, who did not pay the recycling fee for it.
It is aimed at financing the disposal of out-of-order equipment and reducing the negative impact on the environment.
How is the recycling fee calculated?
Scrap collection is calculated using a formula that takes into account several factors: the category and class of special equipment (loaders, bulldozers, graders, road rollers, self-propelled cranes, crawler cranes and pipelayers, excavators, agricultural machinery, dump trucks, etc.), engine power, year of manufacture, service life (depreciation) of heavy machinery.
Calculation formula
The amount of the recycling fee for special equipment is equal to the base value of the recycling multiplied by the coefficient specified for this type of special equipment.
Recycling fee = Base fee value * coefficient.
The base amount of the fee is set by the Government of the Russian Federation, and the coefficient is determined and indexed annually by the Ministry of Natural Resources and the Ministry of Transport of Russia. In 2024, the base rate of the recycling fee for special equipment is 172,500 rubles.
Recycling coefficients
The coefficients used to calculate the recycling fee rate depend on the type and parameters of the equipment. The main criterion for determining the coefficient for calculating the amount of the recycling fee is the code of the unified Commodity nomenclature for foreign economic activity of the Eurasian Economic Union (hereinafter referred to as the EAEU Customs Code).
| Code | Types and categories of self-propelled vehicles and trailers for them | Coefficient for calculating the amount of the recycling fee | |
| new self-propelled vehicles and trailers for them | self-propelled vehicles and trailers for them, from the date of manufacture of which more than 3 years have passed | ||
| I. Graders and planers (classification codes: 8429 20 001 0, 8429 20 009 1, 8429 20 009 9) | |||
| A01 | power plant capacity less than 100 hp . | 3.2 | 8.5 |
| A02 | power plant capacity of not less than 100 hp and less than 140 hp . | 11.74 | 30.75 |
| A03 | power plant capacity of not less than 140 hp and less than 200 hp . | 12.37 | 33.39 |
| A04 | power plant capacity of at least 200 hp . | 16.81 | 49.8 |
| II. Bulldozers (classification codes: 8429 11 001 0, 8429 11 002 0, 8429 11 009 0, 8429 19 000 1, 8429 19 000 9) | |||
| B01 | power plant capacity less than 100 hp . | 4 | 12 |
| B02 | power plant capacity of not less than 100 hp and less than 200 hp . | 12.17 | 35 |
| B03 | power plant capacity of not less than 200 hp and less than 300 hp . | 14.49 | 55 |
| B04 | power plant capacity of not less than 300 hp and less than 400 hp . | 16.81 | 70 |
| B05 | power plant capacity of not less than 400 hp and less than 600 hp . | 15.0 | 100 |
| III. Excavators, excavator-loaders, excavator-bulldozers (classification codes: 8429 51, 8429 52, 8429 59 000 0) | |||
| C01 | power plant capacity less than 170 hp . | 4 | 17 |
| C02 | power plant capacity of not less than 170 hp and less than 250 hp . | 6 | 25 |
| C03 | power plant capacity of at least 250 hp . | 8 | 40.5 |
| IV. Wheel handlers classification codes: 8429 59 000 0) | |||
| D01 | power plant capacity less than 100 hp . | 2.5 | 76.6 |
| D02 | power plant capacity of not less than 100 hp and less than 125 hp . | 3.3 | 125.3 |
| D03 | power plant capacity of not less than 125 hp and less than 150 hp . | 4 | 125.3 |
| D04 | power plant capacity of at least 150 hp . | 4.4 | 160.9 |
| V. Road tamping machines and rollers (classification codes: 8429 40 100 0, 8429 40 300 0, 8429 40 900 0) | |||
| E01 | power plant capacity less than 40 hp . | 3.62 | 9.86 |
| E02 | power plant capacity of not less than 40 hp and less than 80 hp . | 5.8 | 12 |
| E03 | power plant capacity of at least 80 hp . | 6.96 | 15 |
| VI. Front and forklift loaders (classification codes: 8427 10, 8427 20, 8429 51) | |||
| F01 | power plant capacity of not less than 5.5 hp and less than 50 hp . | 1 | 6 |
| F02 | power plant capacity of not less than 50 hp and less than 100 hp . | 4.2 | 10 |
| F03 | power plant capacity of not less than 100 hp and less than 200 hp . | 6.2 | 17 |
| F04 | power plant capacity of not less than 200 hp and less than 250 hp . | 4.5 | 20 |
| F05 | power plant capacity of not less than 250 hp and less than 300 hp | 12.09 | 30 |
| F06 | power plant capacity of not less than 300 hp and less than 400 hp . | 14.13 | 35 |
| F07 | power plant capacity of at least 400 hp . | 26.09 | 70 |
| VII. Self-propelled cranes, with the exception of cranes based on the chassis of wheeled vehicles (classification codes: 8426 41 000) | |||
| G01 | power plant capacity less than 170 hp . | 11.5 | 44.3 |
| G02 | power plant capacity of not less than 170 hp and less than 250 hp . | 22.7 | 95.5 |
| G03 | power plant capacity of at least 250 hp . | 30.3 | 238.1 |
| VIII. Pipe-laying cranes, crawler cranes (classification codes: 8426 49 001 0, 8426 49 009 1, 8426 49 009 9) | |||
| G04 | power plant capacity less than 130 hp . | 10 | 30 |
| G05 | power plant capacity of not less than 130 hp and less than 200 hp . | 16 | 50 |
| G06 | power plant capacity of not less than 200 hp and less than 300 hp . | 21 | 70 |
| G07 | power plant capacity of at least 300 hp . | 25 | 100 |
| IX. Trailers (classification codes: 8716 20 000 0, 8716 31 000 0, 8716 39 500 1, 8716 39 500 9, 8716 39 800 5, 8716 39 800 8, 8716 40 000 0, 8716 39 100 0, 8716 39 300 9) | |||
| (as amended by RF Government Resolution of 11.07.2019 N 884) | |||
| H01 | trailers with a carrying capacity of over 10 tons | 1 | 7 |
| H02 | semi-trailers with a carrying capacity of over 10 tons | 1 | 7 |
| X. Road maintenance machinery, except road maintenance machinery based on wheeled vehicle chassis (classification codes: 8705, 8479 10 000 0) | |||
| I01 | power plant capacity less than 100 hp . | 2.8 | 10.9 |
| I02 | power plant capacity of not less than 100 hp and less than 220 hp . | 4.1 | 16.5 |
| I03 | power plant capacity of at least 220 hp . | 4.7 | 19.3 |
| XI. Machinery and equipment for forestry | |||
| Machinery and equipment for forestry (classification codes: 8436 80 100) | |||
| J01 | power plant capacity of not less than 20 hp and less than 100 hp . | 8 | 50 |
| J02 | power plant capacity of not less than 100 hp and less than 300 hp . | 14.5 | 60 |
| J03 | power plant capacity of at least 300 hp . | 18 | 70 |
| Forwarder type vehicles ( classification codes: 8704 22 920 1, 8704 22 980 1, 8704 23, 8704 42 910 1, 8704 42 990 1, 8704 43 100 1, 8704 43 910 1, 8704 43 910 2, 8704 43 910 3, 8704 43 990 1, 8704 43 990 2, 8704 43 990 3) | |||
| J04 | power plant capacity of not less than 20 hp and less than 100 hp . | 8 | 50 |
| J05 | power plant capacity of not less than 100 hp and less than 300 hp . | 14.5 | 60 |
| J06 | power plant capacity of at least 300 hp . | 18 | 70 |
| Front-end timber loaders and skidders for forestry (classification codes: 8427 20 190 1, 8427 20 190 2, 8427 90 000, 8701 94 100 1, 8701 94 100 9, 8701 94 500 0, 8701 95 100 1, 8701 95 500 0) | |||
| J07 | power plant capacity of not less than 20 hp and less than 100 hp . | 8 | 10 |
| J08 | power plant capacity of not less than 100 hp and less than 300 hp . | 14.5 | 45 |
| J09 | power plant capacity of at least 300 hp . | 18 | 60 |
| XII. All-terrain vehicles , snow and swamp vehicles (classification codes: 8703 21 109, 8703 21 909, 8703 10, 8703 31 109 0, 8704 60 000 0, 8704 90 000 0) | |||
| K01 | with an engine capacity of less than 300 cubic centimeters | 0.4 | 0.7 |
| K02 | with an engine capacity of at least 300 cubic centimeters | 0.7 | 1.3 |
| XIII. Snowmobiles (classification codes: 8703 10) | |||
| L01 | with an engine capacity of less than 300 cubic centimeters | 0.4 | 0.7 |
| L02 | with an engine capacity of at least 300 cubic centimeters | 0.7 | 1.3 |
| XIV. Wheeled tractors (classification codes: 8701 91, 8701 92, 8701 93, 8701 94 100 9, 8701 94 500 0, 8701 94 900 0, 8701 95 100 9, 8701 95 500 0, 8701 95 900 0, 8701 21 109 0, 8701 21 909 0, 8701 22 109 0, 8701 22 909 0, 8701 23 109 0, 8701 23 909 0, 8701 24 109 0, 8701 24 909 0, 8701 29 109 0, 8701 29 909 0, 8709) | |||
| M01 | power plant capacity of more than 5.5 hp and not more than 30 hp . | 0.4 | 1.8 |
| M02 | power plant capacity of more than 30 hp and not more than 60 hp . | 0.5 | 2,2 |
| M03 | power plant capacity of more than 60 hp and not more than 90 hp . | 0.7 | 3 |
| M04 | power plant capacity of more than 90 hp and not more than 130 hp . | 1.5 | 7 |
| M05 | power plant capacity of more than 130 hp and not more than 180 hp . | 2.5 | 10 |
| M06 | power plant capacity of more than 180 hp and not more than 220 hp . | 3 | 15 |
| M07 | power plant capacity of more than 220 hp and not more than 280 hp . | 3.8 | 20 |
| M08 | power plant capacity of more than 280 hp and not more than 340 hp . | 5 | 22 |
| M09 | power plant capacity of more than 340 hp and not more than 380 hp . | 6.7 | 25 |
| M10 | power plant capacity of more than 380 hp . | 9 | 40 |
| XV. Crawler tractors (classification codes: 8701 30 000 9) | |||
| N01 | power plant capacity not exceeding 100 hp . | 1.5 | 7 |
| N02 | power plant capacity of more than 100 hp and not more than 200 hp . | 2.5 | 10 |
| N03 | power plant capacity of more than 200 hp . | 9 | 28 |
| XVI. Grain harvesters (classification codes: 8433 51 000) | |||
| O01 | power plant capacity of more than 25 hp and not more than 160 hp . | 2.4 | 8.8 |
| O02 | power plant capacity of more than 160 hp and not more than 220 hp . | 3.6 | 13.2 |
| O03 | power plant capacity of more than 220 hp and not more than 255 hp . | 5.5 | 17.6 |
| O04 | power plant capacity of more than 255 hp and not more than 325 hp . | 6.5 | 22 |
| O05 | power plant capacity of more than 325 hp and not more than 400 hp . | 8.5 | 29.92 |
| O06 | power plant capacity of more than 400 hp . | 12 | 45,46 |
| XVII. Self- propelled forage harvesters (classification codes: 8433 59 110) | |||
| P01 | power plant capacity not exceeding 295 hp . | 5 | 12.76 |
| P02 | power plant capacity of more than 295 hp and not more than 401 hp . | 9.2 | 26.4 |
| P03 | with a power plant capacity of more than 401 hp . | 14.4 | 52.8 |
| XVIII. Self-propelled agricultural machines (classification codes: 8424 82, 8433 20 100 0) | |||
| Q01 | Self-propelled plant protection sprayers with a power plant capacity of more than 100 hp and not more than 120 hp . | 2 | 10 |
| Q02 | Self-propelled plant protection sprayers with a power plant capacity of more than 120 hp and not more than 300 hp . | 8 | 30 |
| Q03 | Self-propelled plant protection sprayers with a power plant capacity of more than 300 hp . | 16 | 40 |
| Q04 | self-propelled mowers | 4 | 14.66 |
| XIX. Dump trucks intended for use in off-road conditions (classification codes: 8704 10) | |||
| R01 | power plant capacity less than 200 hp . | 22.4 | 35 |
| R02 | power plant capacity of not less than 200 hp and less than 650 hp . | 34.78 | 51.12 |
| R03 | power plant capacity of not less than 650 hp and less than 1750 hp . | 41.3 | 52.8 |
| R04 | power plant capacity of at least 1750 hp . | 61.1 | 66 |
Calculation example
When purchasing a new Caterpillar D6R2 bulldozer, the recycling fee will be:
172,500 (base rate) * 4 ( coefficient corresponding to the EAEU TN VED code 8429 11 009 0 for new equipment) = 690,000 rubles.
When purchasing the same bulldozer with a production date more than 3 years ago, the recycling fee will be:
172,500 (base rate) * 12 (coefficient for equipment more than 3 years old) = 2,070,000 rubles.
Who pays the recycling fee?
Payments for the disposal of special equipment are paid by:
• Manufacturers of special equipment registered in the Russian Federation;
• Importers of special equipment imported into the territory of the Russian Federation;
• Buyers , if the fee has not been paid previously.
Payment terms
The deadline for paying the recycling fee for importers of special equipment is 15 days from the date of its release from the customs zone of the Russian Federation. In case of non-compliance, the company is subject to penalties.
The information is taken from the website: https://profiminer.ru/article/recycling-fee/