Аpplication of the recycling fee for wheeled vehicles by the Russian Federation

Abstract

Recycling fee introduced in Russia by adopting amendments to the Federal law #89 “On Production and Consumption Waste” is a kind of tax paid on a wheeled vehicle and targeted to facilitate its future recycling. Formally, the fee is aimed at environmental protection; however, there are grounds to believe that it was introduced to protect domestic carmakers and companies manufacturing and assembling vehicles on the territory of Russian Federation. Considering this, the mechanism of recycling fee collection is likely to pose problems in relation to Russia’s obligations under the WTO. Th is study is devoted to the general analysis of the key aspects of recycling fee collection in the light of Russia’s WTO obligations.