The current mechanism, set by Government Resolution No. 1990 of 30.12.2024, provides for offsetting an overpaid eco-fee only upon the payer's application and after a joint reconciliation report with Rosprirodnadzor. The situation where goods were imported and then exported back is not specifically regulated by the current rules.
The ministry's draft is meant to close this gap. The proposed mechanism will allow importers to offset the fee paid or payable against future payments — provided the export of goods is documented.
Rosprirodnadzor has already outlined the requirements for supporting evidence: exports must be reflected in reporting and backed by documents. The agency accepts shipping documents, contracts with third parties, acceptance certificates and certificates of completed work. Without this package, the volume of exported goods will not be accepted for reducing the fee.
The new rules cannot be applied until the amendments take effect. However, companies that have had operations involving import followed by export of goods from Russia should already collect supporting documents for such batches and monitor the status of the draft. If documents turn out to be scattered or partially lost, restoring them after the amendments are adopted will be harder.
For importers working with BRICS countries and regularly adjusting goods flows, the change could potentially reduce the fiscal burden: the fee charged on import could be partially offset by confirmed re-export. The scale of the effect depends on the volume of such operations at a particular company.
The timing of the document's adoption has not yet been set. Preparing eco-fee reporting and reconciliation with Rosprirodnadzor can be assigned to a specialist or the accounting department in advance — before the amendments take effect.
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