On 23 April 2026, the Constitutional Court has considered a case on the review of the constitutionality of a number of provisions of acts of the Government concerning changes to the recycling fee

On 23 April 2026, the Constitutional Court of the Russian Federation has considered in open session the case on the review of constitutionality of item 2 of the Resolution of the Government of the Russian Federation «On Amendments to the List of Types and Categories of Self-Propelled Vehicles and Trailers Thereto Subject to Recycling Fee, as well as the Rates of the Recycling Fee», and of item 11.4 (subitem «б») of the Rules for the Collection, Calculation, Payment, and Recovery of the Recycling Fee for Self-Propelled Vehicles and/or Trailers Thereto, as well as for the Return and Set‑off of Overpaid or Excessively Recovered Amounts of Such Fee in connection with complaint of OOO «Terra Group» (OOO – similar to LLC).

Background
OOO «Terra Group» is a dealer of the agricultural machinery in Russia. In January 2023, the company entered into an agreement with a Kazakh importer for the supply of 34 tractors valued at over 6 million euros, and in March approved the specifications, making an advance payment.
After the delivery of the goods, OOO «Terra Group» submitted a calculation of the recycling fee to the customs authority (4,3 million roubles). However, it was not accepted because on 9 June 2023, Resolution of the Government of the Russian Federation No. 938 was published, which entered into force on 1 July 2023 and increased the amount of the fee by raising the coefficients. Under the new regulations, the base rate and the coefficient of the recycling fee began to be determined as of the date of submission of the corresponding calculation to the customs authority. Since OOO «Terra Group» submitted the calculation on 6 July, the company was required to pay a recycling fee of approximately 17.5 million rubles.
Disagreeing with this, the applicant filed a claim with the arbitral (commercial) court. The company pointed out that, in accordance with tax legislation, acts of the Government of the Russian Federation enter into force no earlier than one month after the date of their publication, except in cases that improve the position of the payer of the fee. The court dismissed the claims, and the higher courts agreed.

Position of the applicant
According to OOO «Terra Group» the contested provisions do not comply with Articles 8, 19 (parts 1 and 2), 34 (part 1), 35 (parts 1-3), 55 (part 3), 57 and 75 (part 3) of the Constitution. The company believes that in practice they permit the application of an act of the Government that increases the amounts of the recycling fee earlier than one month after its publication, and to relations that arose before the date of its entry into force.
The applicant also notes that the mechanism established by the Government for determining the date as of which the base rate and the coefficient of the recycling fee are calculated leads to discrimination against persons importing goods that are not subject to declaration. For such persons, the amount of the recycling fee is related not to the date of import, but to the date of submission of the calculation; for persons who have unlawfully failed to declare the goods, the date for determining the amount of the recycling fee is the date of import of the goods, i.e., an earlier date.

Presiding Judge Valery Dmitrievich ZORKIN
Judge Rapporteur Evgeny Vasilievich TARIBO