Problems of refunding overpaid recycling fee for self-propelled vehicles

On the basis of a specific court case, the problem of the refusal of customs authorities to return the paid recycling fee for imported self-propelled vehicles is considered. When determining the obligation to pay the recycling fee, the customs authorities are guided solely by the product code of the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, ignoring the actual characteristics of the imported self-propelled vehicle.