Clarifications of Rosleskhoz on certain features of the formation and filling of ESD
Due to the large number of applications related to filling out an electronic accompanying document for the transportation of timber and its processed products (hereinafter referred to as ESD), the Federal Forestry Agency announces the following.
Following the Decree of the Government of the Russian Federation of December 6, 2021 No. 2214 (hereinafter referred to as the Decree), the form, composition of the information to be included and the procedure for filling out the EDS have been approved. The said Decree, which entered into force on January 1, 2022, invalidated the Decree of the Government of the Russian Federation dated October 16, 2020 No. 1696 “On the accompanying document for the transportation of timber”, which establishes the requirements for the form and rules for issuing an accompanying document on paper.
At the same time, please note that the legal norms that entered into force on January 1, 2022, are associated with changes in the requirements for the format and rules for filling out the accompanying document for the transportation of wood and its products due to the transfer of this document to electronic form.
At the same time, the scope of application of the provisions of the forest legislation governing the transportation of wood and products of its processing remains unchanged about Article 50.4 of the Forest Code of the Russian Federation (hereinafter referred to as the LC of Russia) in previous editions, the ESD is drawn up in the same cases in which the accompanying document was drawn up on paper carrier.
On the issue of filling out paragraph 11 of the ESD form, with information about the state registration plates of vehicles, we report the following.
Following the provisions of Article 50.4 of the Tax Code of Russia, transportation, including based on a transportation agreement, of timber and products of its processing specified in Part 1 of Article 50.1 of this Code is allowed after the formation of an ESD, which, among other things, indicates information about the number the state registration plate of the vehicle on which the timber is transported (in the case of its transportation by road).
Following paragraph 15 of the Requirements for the format and procedure for filling out the ESD, approved by the Decree, paragraph 11 of the form of the accompanying document indicates the type and number of the state registration plate of the vehicle transporting wood, if it is transported by road.
Please note that in the case of transportation of wood and its products using a road train (mechanical vehicle coupled to a trailer (semi-trailer, trailers), it is allowed to issue one ESD for all vehicles included in the road train, while paragraph 11 of the completed ESD indicates the state registration plates of all vehicles included in the road train.
Regarding the need to issue an ESD when transporting firewood, we report the following.
Based on part 3 of article 50.4 of the LC of Russia, ESD is not issued in cases of timber transportation:
- harvested by citizens for their own needs;
- up to 10 cubic meters in the case of purchase on the retail market or in a retail organization.
The indicated norms limiting the general requirement for issuing an ESD were provided to minimize the risks for citizens in terms of acquiring and transporting wood or products from it for their own needs, including for heating.
We also inform you that following Part 1 of Article 50.1 of the Tax Code of Russia, only wood and products of its processing are subject to accounting in the LesEGAIS system, the list of which is determined by the Government of the Russian Federation following the All-Russian classifier of products by type of economic activity.
By Decree of the Government of the Russian Federation No. 1047-r dated June 13, 2014, the above list is approved, and it does not include products classified according to the OKPD2 code - 02.20.14.130 “Firewood chopped in the form of logs of all species”, transportation of these products is carried out without registration of ESD and accounting information in LesEGAIS.
Press Service of the Federal Forestry Agency