Government Resolution No. 1990 validating the procedure for collecting environmental fees.

This Resolution establishes the procedure for collecting the environmental fee, including the procedure for the return of overpaid or excessively paid environmental fees. Collection of the environmental fee, control over the correctness of the calculation of the environmental fee, the completeness and timeliness of its payment are carried out by the Federal Service for Supervision of Natural Resources and its territorial bodies. Calculation and payment of the environmental fee is carried out by product manufacturers and importers of goods who do not ensure independent disposal of waste from the use of goods, packaging for each group of goods, packaging of goods in accordance with the list of goods, packaging materials. Manufacturers of goods and importers of goods, when importing goods, including packaged goods, from member states of the Eurasian Economic Union, shall calculate the amount of the environmental fee using the form in accordance with Appendix No. 1 and shall pay it before April 15 of the year following the reporting period. When importing goods, including goods in packaging, from countries that are not members of the Eurasian Economic Union, the importer of the goods is obliged, before the day of their release by the customs authority for domestic consumption, to calculate the amount of the environmental fee in accordance with the form in Appendix No. 2 and pay the environmental fee in the event of failure to submit, by the specified deadline, to the unified federal state information system for accounting of waste from the use of goods a notification of the intention to independently dispose of waste from the use of goods. The reporting period for calculating the amount of the environmental fee using the forms provided for in Appendices No. 1 and 3 to this Resolution is recognized as a calendar year.