Russia: How to calculate and report the environmental charges for 2017 within the EPR framework

Manufacturers and importers of products subject to recycling targets (i.e. those subject to the extended producer responsibility) must pay the environmental charge for 2017 before 15 April 2018, if they are required to pay such a charge.

Operators subject to the environmental charge payment are required to submit to the authorities, before 1 April of the year following the relevant reporting year the following documents:

A declaration specifying the volumes of products subject to recycling (including their packaging) released on the Russian market during the reporting year; and

A report on the fulfilment of the set recycling targets.

The environmental fee calculation and reporting of the calculation for 2017 must be performed in accordance with Decree No. 1073 of 8 October 2015. The reporting and calculation form was adopted by Order No. 488 of 22 August 2016 and the recycling targets for 2017 are set by Direction No. 2491-r of 4 December 2015.