Payment under Decree No. 16 and packaging of imported goods. Determine the rate and weight
Question: The organization imports goods not included in the list. They are imported in cardboard packaging (EAES HS code 4819 10 000 0), in relation to which a waste collection obligation arises. There is no own collection system and no grounds for applying the benefit. The accompanying documents contain information on the weight of the goods in packaging (1120 kg gross) and without packaging (1000 kg net). How to determine the weight of the package to calculate the waste fee and the amount of the fee?
Answer: The fee rate for packaging imported goods is determined according to the list given in Appendix 4 to Resolution No. 388. But the legislation does not provide for how to determine the weight of the package. You need to resolve this issue yourself.
Rationale: Business entities have an obligation to ensure the collection, neutralization and (or) use of waste (hereinafter referred to as the obligation to collect waste) when importing <*>:
1) goods named in the list established by the Council of Ministers;
2) any goods in the packaging specified in the same list.
In our case, the goods are not named in the list. This means there is no obligation on them. But cardboard boxes (EAES HS code 4819 10 000 0) in which goods were imported are included in the list. Therefore, in their regard, the obligation to collect waste must be fulfilled <*>.
Note : For packaging of imported goods, the obligation appears on the date of their release in accordance with the customs procedures for release for domestic consumption, re-import, or the date of registration if customs declaration and release are not carried out <*>.
You can fulfill this responsibility yourself by organizing your own waste collection system. If there is none, you need to conclude an agreement with the State Institution “Operator of Secondary Material Resources” (hereinafter referred to as the operator) and transfer the fee to its special account. At the same time, if the conditions listed in Appendix 1 to Decree No. 16 are met, benefits <*> may be applied.
In our situation, the organization does not have its own waste collection system. There are also reasons for applying benefits. Therefore, the organization must pay a fee.
The amount payable is calculated quarterly for each type of goods (packaging). To do this, the corresponding base is multiplied by the amount of the fee in effect on the date the obligation arose <*>.
Note: The type of goods and packaging is determined in two ways: exclusively by the EAEU HS code or (in certain cases) by code and short name (footnotes <*>, <**> to the list).
The basis for calculation is the quantity or cost of goods and packaging for which the fee must be calculated. Which indicator to choose depends on the applicable fee amount <*>.
Thus, for some goods the rate is set as a percentage of their cost, for other goods, as well as for packaging - in a monetary amount per quantity (per ton). How to choose the required board size is defined in the list itself. Thus, for imported goods (packaging) in respect of which an obligation arises, it is necessary to correlate:
— EAEU HS code with a specific EAEU HS code from the list;
— name of goods (packaging) with a short name from the same list.
In our situation, the item in which cardboard packaging is named has the EAEU HS code 4819 10 000 0 from group 4819 (except 4819 60 000 0) and its short name corresponds to the name of the item from this group (cardboards, boxes, boxes, bags, bags and other packaging containers made of paper, cardboard, cellulose wadding or cellulose fiber cloth (except for those included in clauses 16 and 18 of this appendix)). This means that for this package a rate of 130 rubles must be applied. per ton. Therefore, the basis for calculation is its quantity, i.e. weight.
How to calculate the weight of the package to calculate the fee if the accompanying documents do not contain information about this - read further in ilex.
HS code: 4819100000 corrugated cardboard boxes ((4819100000))
4819100000
CORRUPTED BOX “OIL SUMMER 5″460X175X345-34000PCS,” OIL SUMMER 1″ 412X248X276 -32500PCS,”OIL HOSTESS 4.4L” 425X155X330 -10000PCS,”OIL HOSTESS 0.87 5″382Х230Х285-27000PCS,CORRUGATED CARDBOARD,NEW
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4819100000
CORRUPTED BOX KR.T24S MEASUR 1 (360Х360Х128, S= 0.75) TO5471-4179-04777004-2008- 22000 PCS., INSERTS 1 PCS. IZM.2 (351Х351Х126, S= 0.179) TO 5471-4179-04777004-2008 — 22000 PCs
4819100000
CORRUGATED CARDBOARD BOXES - BOXES MADE OF CORRUGATED CARDBOARD, WITH COLOR PRINTING, FOR PACKAGING CHILDREN'S DIAPERS "PAMPERS" "CO PA ACTIVE BABY M3P S3 1*150 MB CEE UNICEF (CO PA ACTIVE BABY M3P S3 1*150 MB CEE UNICEF )(RMS 98738236) SIZE 412*242*354 MM" -10
4819100000
DECORATIVE BOXES MADE OF MICRO-CORPORATE CARDBOARD WITH LINING OF GLOSSY PAPER FOR PACKAGING GIFTS AND SOUVENIRS IN SETS, TOTAL 93,820 PCS, 1560 BOX. OVAL SHAPE SIZE 38X29X15.5CM ON
4819100000
INDIVIDUAL PACKAGINGS (BOXES) – 25 PCS; FOR ELECTRIC MEAT GRINDERS HOUSEHOLD "VIGOR" MODEL HX-5902(VN3385); FROM CORRUGATED CARDBOARD; MANUFACTURER: "NINGBO KEDLIE APPLIANCE INDUSTRY CO., LTD."
4819100000
DECORATIVE CARDBOARDS FROM CORRUGATED CARDBOARD, HANGING FOR DECORATION OF RETAIL STORE SHOW WINDOWS, 100% CARDBOARD – 1 P/E PACK. (1PCS), TAKE UP PART OF THE CARDS. CROB.
4819100000
CARDBOARD CONTAINERS No. 4, CORRUGATED – 13500 SETS
4819100000
CARDBOARD PACKAGING FOR HIGH PALLET-32 CM, SIZE 900X900X320 MM, 4997969C-12 PCS.
4819100000
FOLDED CARDBOARD BOXES - WINDOW PACKAGING V21 NEW PRINTED DESIGN: V21 WINDOW PACKAGING NEW PRINTED DESIGN ART. 368410S08 100 PCS V21 WINDOW PACKAGING, NEW PRINTED DESIGN ART. 368410F06 500 PCS V21 PACKAGING FOR WINDOWS, NEW
4819100000
CORRUGATED CARDBOARD BOXES FOR PACKAGING SALT LAMPS: FLAT WITH PRINTED TEXT AND ILLUSTRATIONS ON THE SIDE WALLS, WITH MARKED FEND LINES, SLOTS INTENDED FOR ASSEMBLY OF THE PRODUCT, NOT FOR THE FOOD INDUSTRY -TI
4819100000
CORRUGATED CARDBOARD BOXES
4819100000
8-SIDE CONTAINER BOX 1000X1200 RETAL, CONSISTING OF A CASE MADE OF 7-LAYER BROWN CORRUGATED CARDBOARD WITH 1 COLORFUL PRINT, INTERNAL DIMENSIONS 1172X972X1025MM AND 2 LIDS OF 3- X LAYER BROWN CORRUGATED CARDBOARD, GRADE T-26, CORRUGATED CARDBOARD S -1000
4819100000
PAPER DECORATIVE BOXES FOR COSTUME JEWELRY MODELS: GB002-200PCS, GB001-100PCS,GB002-400PCS
4819100000
POLYETHYLENE INSERTS 650X1050 PACKAGING
You can find additional information on the topic in the Unified Customs Tariff section. Section X
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Our specialist will advise you free of charge.
HS Code: 4819200000
4819200000
PAPER PACKAGING FOR LIPSTICK (BONUS)
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4819200000
PAPER BOXES FOR USE IN THE FRAMEWORK OF INTERNATIONAL CLINICAL STUDY PROTOCOL No. OAS-07OVA.
4819200000
PAPER PACKAGING BAGS FOR COSMETIC PRODUCTS: WITH “YON-KA” ADVERTISING SYMBOLS SIZE. 50 X 20 X 50CM – 3500 PCS, SIZE. 24 X 8 X 24CM - 2500 PCS, SIZE. 18 X 8 X 23 CM - 2500 PCS, SIZE. 18 X 6.5 X 18 CM – 2500 PCS
4819200000
EXHIBITION AND ADVERTISING MATERIALS: FOLDING BOXES FROM PRESSED WAXED CARDBOARD, WHITE, SIZE 30X30X30 CM, WITH THE LOGO OF THE EXHIBITOR - 761 PCS.
4819200000
BLANKS OF PAPER PACKAGING FOR CLOCKING FOOD PRODUCTS (JUICES, NECTARS, JUICE-BASED DRINKS) “DIE-CUT PACKS” FROM COMBINED MATERIAL WITH PRINTED TEXTS AND ILLUSTRATIONS RELATING TO PRODUCTS, TO TOP
4819200000
CARDBOARD BLANKS (LABELS) FOR CIGARETTE PACKS AND BLOCKS FROM NON-CORRUGATED FOLDING CARDBOARD, CODE 30027676 -280000PCS; CODE 30027677 -288000ШТ; CODE 30027674 -288000ШТ; CODE 30027675 -288000PCS;
4819200000
CARDBOARD BOXES FOR PACKAGING BLUETOOTH HEADSET BRAND "EXPLAY", MODEL BM-705, TOTAL - 1500 PCS., FOLDING, FROM NON-CORRUGATED CARDBOARD, NOT INDUSTRIAL WASTE, NOT THOSE SPECIAL. MEANS, MARK.176-8611 9832
4819200000
FOLDING BOXES (PACKS) (CUT) FROM NON-CORRUGATED CARDBOARD, FOR FOOD PACKAGING, WITH PRINTING – 15965 PCS.
4819200000
FOLDING BOXES, MADE OF NON-CORRUGATED CARDBOARD, DIMENSIONS/WIDTH*LENGTH*HEIGHT: 118MM*118MM*204MM 1337PCS,165MM*165MM*267MM 1664PCS,133MM*133MM*220MM 1482PCS, 101MM*101MM*167MM 526PCS DESIGNED FOR PACKING CYLINDER LINERS OF ICE CARS
4819200000
FOLDING BOXES, MADE OF UNCORRUGATED CARDBOARD, FOR PACKAGING VOLTAGE STABILIZERS
4819200000
COMBINED PACKAGING MATERIAL FOR PACKING LIQUID FOOD PRODUCTS (JUICES), IN THE FORM OF A DIE-CUT PACK OF THE “COMBIBLOCK” TYPE, IN CARDBOARD BOXES ON PALLETS IN HEAT-SHRINKABLE FILM, FORMAT CB3 1000AJ, 519900 PC
4819200000
SAMPLES - PRINTED UNASSEMBLED FOLDING BOXES (BLANKS), FROM CORRUPTED CARDBOARD, FOR FOOD PACKAGING, ON PALLETS IN P/E PACKAGING
4819200000
COMBINED PACKAGING MATERIAL FOR PACKING LIQUID FOOD PRODUCTS (JUICES), IN THE FORM OF A DIE-CUT PACK OF THE “COMBIBLOCK” TYPE, IN CARDBOARD BOXES ON PALLETS IN HEAT-SHRINKABLE FILM, FORMAT CB3 1000AJ, 110790 0 pcs
4819200000
FOLDING ENVELOPES (BOXES), FROM NON-CORRUGATED CARDBOARD, FOR FOOD PACKAGING, PRINTED, FOR FISH – 40280 PCS OKP CODE 8451
You can find additional information on the topic in the Unified Customs Tariff section. Section X
Free consultation by phone:
Moscow and region (call is free)
Saint Petersburg
Attention! Due to recent changes in legislation, the legal information in this article may be out of date!
Our specialist will advise you free of charge.
