Cars owned by diplomatic missions and international organizations, vehicles imported before the law came into force, as well as cars older than 30 years, provided they are not used for commercial transportation of goods or passengers, are exempt from paying the recycling fee.

The tax amount is determined by multiplying the rate by the corresponding coefficient. For passenger cars, the base rate is 5.5 thousand UAH. The coefficients for new passenger cars are as follows:
0.86 – for electric vehicles and cars with engine displacement up to 1 thousand cubic cm (in this case, the fee amount is 4.73 thousand UAH)
1.34 – for engines with displacement from 1 thousand to 2 thousand cubic cm (7.34 thousand UAH)
2.56 – for engines from 2 thousand to 3 thousand cubic cm (14.08 thousand UAH)
3.47 – for engines from 3 thousand to 3.5 thousand cubic cm (19.1 thousand UAH)
5.5 – for engines over 3.5 thousand cubic cm (30.25 thousand UAH)

In addition, for new passenger car bodies, a coefficient of “4” has been introduced (an exception is made for bodies intended for industrial assembly – they are exempt from the tax), which means a fee of 22 thousand UAH per body. For used bodies, a coefficient of “12” applies, and the fee amount reaches 66 thousand UAH.

For buses, the rate is set at 38 thousand UAH, and the coefficients vary from 0.6 to 2 for new vehicles and from 1 to 5.2 for used ones – depending on engine displacement. For trucks, the base rate is also 38 thousand UAH, but the coefficients depend on weight: from 0.5 to 2.9 for new and from 0.88 to 11.8 for used trucks.

For trucks weighing over 50 tons, which are imported under temporary import regime from countries where a similar tax is in effect, the coefficient is 0.25. For dump trucks and special equipment, separate coefficients are provided at the same rate of 38 thousand UAH.

The law is to come into force on September 1, 2013.

At the same time, draft law No. 0936 was adopted, which establishes requirements for the process of vehicle recycling and for companies wishing to engage in this activity.

To obtain the right to recycle and, accordingly, exemption from the tax, an enterprise is obliged to perform welding work on the body and its painting.

In addition, at its own expense, it is necessary to create vehicle collection points for recycling in each region, in Crimea, Kyiv, Sevastopol, and in all cities with a population of over 100 thousand people (in essence, this is an analogue of what car dismantling yards do today).

It is quite obvious who this law was written for and whose interests it promotes. It is equally clear that this is not about environmental protection, but about the benefit of certain financial circles.