To accurately calculate the recycling fee for the 2026 car, you need to know the exact year of release of the vehicle, the volume of its engine and the type of owner (natural or legal entity), since these parameters determine the applicable coefficient and the total amount of payment. From April 1, 2026 and for the whole of 2026, new higher rates are in effect, which have significantly changed the procedure for calculating cars imported from abroad, especially those over the age of three years. Errors in determining the category or ignoring the new indexing rules can lead to the refusal of customs in the issuance of PTS or EPP, so checking the current data before the transaction is critical.
For domestic cars produced in Russia and did not change owners, preferential tariffs are in effect, however, when changing the owner or buying a car produced before 2019, a full surcharge to the commercial rate may be required. Owners should carefully study the documents for the vehicle, since the presence of a mark on the payment of the recycling fee in the PTS does not always guarantee the absence of obligations for resale in certain scenarios. Understanding the calculation mechanisms will avoid unforeseen costs and legal difficulties in the registration of equipment.
Key changes in legislation and indexation of ratesIn 2026, the mechanism of regular indexation of the recycling fee continues to operate, aimed at supporting the domestic automotive industry and leveling the conditions for competition. The base rate has remained unchanged for several years, but it is the ratioThe number of times it is multiplied undergoes significant changes. For most categories of passenger cars imported by individuals for personal use, the coefficients were increased, which led to a multiple increase in the total amount of payment.
Particular attention should be paid to cars with an engine capacity of up to 1 liter and from 1 to 2 liters, since for them the changes were the most noticeable. Whereas earlier these categories enjoyed more relaxed conditions, now the differentiation has become more rigid. Legal entities engaged in the import of equipment for resale or use for commercial purposes are obliged to apply full commercial coefficients that are significantly higher than preferential tariffs for individuals.
⚠️ Attention: The use of understated coefficients during customs clearance will entail a refusal to issue documents and the accrual of penalties. Always check the relevance of the coefficients on the date of submission of the declaration.
Indexation is carried out taking into account inflation processes and exchange rate differences, so the amounts can vary depending on the period of importation. For accurate budget planning when buying a car from abroad, it is necessary to include in the price not only the price of the car and the fee, but also the current recycling fee at rates of 2026. Ignoring this factor can make the purchase economically uneconomical.
Calculation formula and baseline parametersThe basis for all calculations is the formula approved by the government of the Russian Federation. To do it yourself scrap-collectThe base rate must be multiplied by the coefficient corresponding to the particular vehicle category. The base rate for passenger cars in 2026 is 20 000 rubles, for trucks and buses – 150 000 rubles, and for special equipment – 172 500 rubles.
The coefficients depend on many factors: the age of the car (under 3 years or older than 3 years), engine size, type of fuel and purpose of import. Individuals importing cars for personal use are subject to separate, lower coefficients, but only if certain conditions are met, such as the car being owned for more than 6 months before importation and a ban on sale within a year after.
How to determine the age of the car
The age of the car is calculated from the date of release specified in the manufacturer's documents until the date of submission of the declaration. If the release date is not specified, the age is determined by the month and year of the start of operation specified in the documents. In the absence of such data, the age is calculated from January 1 of the year following the year of issue.
For commercial importation (when the car is imported for sale or the conditions of preferential importation are violated), maximum coefficients are applied. For example, for a car with an engine capacity of up to 1 liter under the age of 3 years, the coefficient will be 1.23, and for cars older than 3 years - 5.26. Multiplying these values by the base rate, we get the total amount.
Tariffs for individuals: preferential and commercial treatmentIn 2026, individuals may face two scenarios of calculation: preferential and commercial. Preferential treatment is available only under strict conditions: the car is imported for personal use, was in the ownership of the importing person at least 6 months before importation, and will not be sold within 12 months after importation. In this case, the minimum coefficients shall be applied.
If at least one of the conditions is violated, for example, the car was bought less than 6 months ago or it is planned to sell before a year, customs will require payment of a recycling fee at commercial rates. The difference in the amounts can be tenfold. For example, for cars with a volume of 2.0 liters older than 3 years, the preferential coefficient is 0.26 (5200 rubles), and commercial - 27.2 (544 000 rubles).
It is also worth considering that the benefit applies to only one car per year per person. When importing the second and subsequent cars during the calendar year, the calculation will be made at full commercial tariffs, regardless of the period of ownership. This restriction is introduced to prevent schemes for distilling cars for sale under the guise of personal belongings.
Calculation of the scrap fee for legal entities and IPFor legal entities and individual entrepreneurs, the concept of “preferential scrap collection” is practically not applicable in the context of import for resale. Commercial structures are obliged to pay a full fee at maximum coefficients. This applies to both passenger cars and trucks, buses and special equipment.
The amount of payment directly affects the final cost of the car in the dealership. When calculating the cost of imported equipment, it is necessary to take into account not only customs duties and VAT, but also the utilization fee, which is paid before the release of the goods into free circulation. Errors in the classification of the code HS can lead to the use of an incorrect coefficient and subsequent additional charges.
For trucks with a gross weight of more than 12 tons, 20 tons and more, their gradation coefficients operate. In addition, zero rates may apply for machinery used in certain industries (e.g. agriculture, utility equipment), but this requires confirmation of the intended use and installation of special equipment (GLONASS).
When importing special equipment, be sure to check the presence of a mark on the intended use in the documents. This will allow you to apply a zero coefficient and save significant funds.
Table of current coefficients and rates 2026For ease of orientation, the figures below are a table with the main coefficients for passenger cars of category B (M1) in 2026. The data are relevant for calculations carried out after April 1, 2026.
| Category of car | Age. | Engine capacity | Favorable (Favourable) | Coefficient (Commercial) |
|---|---|---|---|---|
| Electric cars | Up to 3 years. | - | 0.26 | 2.56 |
| Passenger | Up to 3 years. | 1.0 l | 0.26 | 1.23 |
| Passenger | Up to 3 years. | 1.0 - 2.0 l | 0.26 | 3.5 |
| Passenger | Over 3 years old | 1.0 l | 0.26 | 5.26 |
| Passenger | Over 3 years old | 1.0 - 2.0 l | 0.26 | 27.2 |
It is worth noting that for cars with an engine capacity of more than 3.0 liters, the coefficients reach maximum values, making the import of such cars by individuals economically meaningless. For example, for cars older than 3 years with an engine of more than 3.5 liters, the commercial coefficient is 56.56, which at the base rate gives the amount of more than 1 million rubles.
⚠️ Attention: Rates for trucks and buses are calculated from the base rate of 150 000 rubles. The coefficients for them have also increased significantly and depend on the total mass and ecological class.
Payment procedure and necessary documentsThe process of payment of recycling fee is strictly regulated. For individuals importing cars independently, payment is made directly at the customs post when submitting a declaration for goods (DT). The money is transferred to the Federal Treasury account. Legal entities pay the fee through the bank, specifying in the purpose of payment the budget classification code (BBC) and vehicle data.
☑️ Checklist for payment of scrap collection
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☑️ Checklist for payment of scrap collection
For registration, you will need a package of documents: the owner's passport (or constituent documents for legal entities), PTS (or a copy of the EPP), the purchase and sale agreement, documents confirming the date of release and ownership (to confirm benefits), and the calculation of the scrap fee itself. After payment, customs puts a mark in the PTS or enters data into the electronic system, which is the basis for issuing the EPP.
Without a supporting document on the payment of the scrap fee (or the availability of benefits), it is impossible to get an EPP and put the car on the account with the traffic police. Traffic police officers at the registration of the vehicle must check the presence of the appropriate mark in the database or paper document.
Exemption from payment: who has the rightThe legislation provides for a number of categories of citizens and situations when the scrap fee is not charged (rate 0 rubles). These include, for example, cars imported by diplomatic missions or equipment belonging to displaced persons and refugees. The exemption also applies to cars imported as personal property by citizens moving to a permanent place of residence in the Russian Federation, provided that the car was in their ownership before moving.
The 0% exemption is valid only on confirmation of status (diplomat, refugee, resettler) and provided that the car is not sold within a certain period (usually 3 years).
The 0% exemption is valid only on confirmation of status (diplomat, refugee, resettler) and provided that the car is not sold within a certain period (usually 3 years).
Another category is retro cars. If the vehicle is 30 years old or older, is not used for commercial purposes and is kept in its original condition, the scrap fee may not be paid. However, this requires a conclusion of the competent organization on the cultural value or confirmation of the status of the retrovehicle.
Also, the zero rate is applied for specialized equipment (ambulance, hearses, cranes, concrete mixers, etc.), but only if the PTS has a corresponding mark on the type of vehicle and special equipment is installed. A conventional van without special equipment will be considered a truck and will be taxed at full rate.
Frequently Asked Questions (FAQ)
Do I have to pay a scrap fee when buying a used car inside Russia?
If the car was already in operation in the Russian Federation, has a PTS with a mark on the payment of the scrap fee (or on the benefit) and is registered with the traffic police, then with subsequent sale inside the country, you do not need to pay the fee again. The fee is paid once upon importation or production.
What happens if you underestimate the engine power in the documents?
Customs authorities carefully check the technical specifications. The detection of non-compliance of the real engine volume with the declared will lead to additional charging of the scrap collection at the correct coefficient, payment of fines and possible criminal proceedings for smuggling or evasion of customs payments.
Can I return the car if the car was not imported?
If the declaration was filed and the fee was paid, but the importation did not take place (the car remained abroad or was destroyed), refunds may be made through the court or administrative procedure, but this procedure is complicated and requires proof of the fact of non-importation. It is easier not to pay the fee before the actual start of customs clearance.
How is the recycling fee for electric vehicles calculated in 2026?
For electric vehicles, there are their own coefficients, which are lower than for internal combustion engines, but have also been indexed. For personal purposes (up to 3 years), the coefficient is 0.26, for commercial purposes - 2.56. The base rate is the same - 20 000 rubles.