At first glance, the case currently being considered by the Constitutional Court looks like a private dispute over technology and dates. In fact, this is a systemic issue of how the rules of the business game work in Russia.
Terra Group imported agricultural machinery from Kazakhstan on June 30, 2023, just before the increase in the recycling rate from 2.5 to 10.14. The calculation was submitted at the old rate. The customs demanded a new surcharge — the difference was four times. The courts of lower instances sided with the State.
The key issue in the Constitutional Court was the binding of the rate. When trading within the EAEU, there is no classic customs border. Formally, the countdown does not start from the moment of crossing the border, but from the date of submission of the recycling calculation. It turns out that a business physically imports equipment under some conditions, but pays under other conditions if it has managed to submit documents after the rate increase.
A company representative called this retroactivity — the application of new rules to an already established relationship. The argument is strong.
The position of the Prosecutor General's Office, which unexpectedly supported the business, was even stronger. The prosecutors pointed out that the current structure encourages unscrupulous behavior. If you delay submitting the calculation, you can get to the old, more profitable rate. If you act immediately and honestly, you risk overpaying.
The government's position remains firm: recycling is not legally a tax, so the requirements for a monthly transition period do not apply to it. The government has the right to change the coefficients quickly. The logic of linking to the settlement date also has a basis: only this document allows you to record the fact that the equipment is located on the territory of Russia — the state does not see the import itself inside the EAEU.
Experts are paying attention to a broader problem: recycling has long ceased to be an environmental tool and has become a fiscal mechanism that bypasses tax requirements for transitional periods.
Even the president's representative acknowledged that the issue of transition periods requires a separate discussion. But the current norms, according to him, do not contradict the Constitution.
It is highly likely that the Constitutional Court will not repeal the recycling mechanism itself. However, the decision may clarify the procedure for applying the new coefficients, establish requirements for transition periods, or at least remove legal uncertainty. A decision is expected in the coming months, and it is important for everyone who imports machinery and equipment from the EAEU countries.
