of May 31, 2024 No. 742
About approval of Rules of representation by producers of goods, importers of goods of the reporting on accomplishment of independent waste recycling from use of goods
(In edition of Orders of the Government of the Russian Federation of 30.12.2024 No. 1990, 30.12.2025 No. 2228)
According to article 24.2-1 of the Federal law "About Production Wastes and Consumption" Government of the Russian Federation decides:
1. Approve the enclosed Rules of representation by producers of goods, importers of goods of the reporting on accomplishment of independent waste recycling from use of goods.
2. Determine that concerning waste from use of goods, packaging, packaging into which the goods are packed imported from January 1, 2024 to January 1, 2026 into the Russian Federation from the states which are not members of the Eurasian Economic Union, importers of goods for the accounting periods of 2024 and 2025 the reporting on accomplishment of independent waste recycling from use of goods according to part 9 of article 7 of the Federal Law of August 4, 2023 is submitted to No. 451-FZ "About introduction of amendments to the Federal law "About Production Wastes and Consumption" and separate legal acts of the Russian Federation" in time, stipulated in Item the 17th article 24.2-1 of the Federal law "About Production Wastes and Consumption", in form according to appendix No. 1 to the Rules approved by this resolution.
3. Features of submission of the reporting on accomplishment of independent waste recycling from use of goods by the importers of goods performing commodity importation, packagings, including goods in packaging, from the states which are not members of the Eurasian Economic Union, concerning waste from use of the imported goods, packaging, packaging into which the goods which are included in the experiment made according to part 10 of article 7 of the Federal Law of August 4, 2023 No. 451-FZ "About introduction of amendments to the Federal law "About Production Wastes and Consumption" and separate legal acts of the Russian Federation" are packed are established by the Government of the Russian Federation according to part 10 of article 7 of the Federal Law of August 4, 2023 No. 451-FZ "About introduction of amendments to the Federal law "About Production Wastes and Consumption" and separate legal acts of the Russian Federation".
4. The legal entities and individual entrepreneurs specified in Item 1 of article 24.2 of the Federal law "About Production Wastes and Consumption" (in the edition operating about day of entry into force of the Federal Law of August 4, 2023 with No. 451-FZ "About introduction of amendments to the Federal law "About Production Wastes and Consumption" and separate legal acts of the Russian Federation"), represent the reporting on accomplishment of standard rates of waste recycling from use of goods in respect of goods, packagings which primary realization is in the territory of the Russian Federation enabled from January 1, 2022 to December 31, 2023, according to the order of the Government of the Russian Federation of December 3, 2020 No. 2010 "About approval of Rules of representation by producers of goods, importers of goods of the reporting on accomplishment of standard rates of waste recycling from use of goods" taking into account provisions of part 15 of article 7 of the Federal Law of August 4, 2023 No. 451-FZ "About introduction of amendments to the Federal law "About Production Wastes and Consumption" and separate legal acts of the Russian Federation".
5. This resolution becomes effective since September 1, 2024 and is effective till September 1, 2030, except for Item 3 of the Rules approved by this resolution which becomes effective since January 1, 2026.
Russian Prime Minister
M. Mishustin
Approved by the Order of the Government of the Russian Federation of May 31, 2024 No. 742
1. These rules establish procedure and forms of submission of the reporting on accomplishment of independent waste recycling from use of goods by producers of goods, importers of goods concerning the waste which is subject to utilization according to Item 5 of article 24.2 of the Federal law "About Production Wastes and Consumption" from use of goods, packaging, packaging into which the goods are packed, made in the territory of the Russian Federation or imported into the Russian Federation, in case of accomplishment of independent utilization of the specified waste.
2. The reporting on accomplishment of independent waste recycling from use of goods is submitted in form according to appendix No. 1 (further - the reporting 1) the following persons:
a) producers of goods - concerning waste from use of goods, the packagings made in the territory of the Russian Federation;
b) importers of goods - concerning waste from use of goods, packaging, packaging into which the goods are packed, imported from state members of the Eurasian Economic Union;
c) importers of goods - concerning waste from use of goods, packaging, packaging into which the goods are packed, imported from January 1, 2024 to January 1, 2026 into the Russian Federation from the states which are not members of the Eurasian Economic Union in the case determined by Item 2 of the order of the Government of the Russian Federation of May 31, 2024 No. 742 "About approval of Rules of representation by producers of goods, importers of goods of the reporting on accomplishment of independent waste recycling from use of goods".
3. The reporting on accomplishment of independent waste recycling from use of goods is submitted in form according to appendix No. 2 (further - the reporting 2) importers of goods concerning waste from use of goods, packaging, packaging into which the goods are packed, imported into the Russian Federation from the states which are not members of the Eurasian Economic Union.
4. The accounting period for submission of the reporting 1 and the reporting 2 is recognized calendar year. At the same time in case of the beginning of implementation of economic and other activity by the producer of goods, the accounting period is estimated in the importer of goods within accounting calendar year from the moment of emergence of obligation on ensuring waste recycling from use of goods established by Items 1 and 2 of article 24.2-1 of the Federal law "About Production Wastes and Consumption", except for importers of the goods specified in the subitem "v" of Item 2 of these rules for which the obligation on ensuring waste recycling from use of goods arises from the date of their release by customs authority for internal consumption according to part 9 of article 7 of the Federal Law of August 4, 2023 No. 451-FZ "About introduction of amendments to the Federal law "About Production Wastes and Consumption" and separate legal acts of the Russian Federation".
5. The reporting 1 and the reporting 2 are submitted annually in time, stipulated in Item the 17th article 24.2-1 of the Federal law "About Production Wastes and Consumption".
6. The reporting 1 and the reporting 2 are represented to single federal state information system of accounting of waste from use of goods (further - information system of accounting of waste) by means of the electronic service "personal account" of information system of accounting of waste, or by means of the federal state information system "Single Portal of the State and Municipal Services (Functions)", or by means of the electronic service provided on the official site of Federal Nature Management Supervision Service on the Internet in electronic form, signed by the strengthened qualified digital signature or the strengthened unqualified digital signature including by filling of interactive forms of the specified information systems and electronic services.
7. Date of submission of the reporting 1 and the reporting 2 in electronic form date of its departure by means of the electronic service "personal account" of information system of accounting of waste, or by means of the federal state information system "Single Portal of the State and Municipal Services (Functions)", or by means of the electronic service provided on the official site of Federal Nature Management Supervision Service on the Internet is considered.
8. 1 and the reporting 2 are applied to the reporting:
a) copies of agreements, stipulated in Item 3 articles 24.2-1 of the Federal law "About Production Wastes and Consumption", and the copy of acts of waste recycling from use of goods if waste recycling from use of goods is provided by the conclusion of such contracts with the legal entity or the individual entrepreneur, performing activities for waste recycling from use of goods and included in the register of the legal entities and individual entrepreneurs performing waste recycling from use of goods (further respectively - the register of utilizers, utilizer). At the same time in case of utilizer exception of the register of utilizers independent utilization is recognized executed in volume of actually utilized waste from use of goods the accounting period, confirmed with the act of waste recycling from use of goods issued no later than date of exception of utilizer of the register of utilizers;
b) copies of acts of waste recycling from use of goods if waste recycling from use of goods is provided with use of goods by producers, importers of goods of own infrastructure on waste recycling from use of goods.
9. Acts of waste recycling from use of goods shall be issued not earlier than start date of the accounting period and no later than date of submission of the reporting 1 and the reporting 2 taking into account implementation of the actual waste recycling from use of goods within the accounting period (calendar year) in the form established by the federal executive body performing state regulation in the field of environmental protection according to Item 12 of article 24.2-1 of the Federal law "About Production Wastes and Consumption".
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