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A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
Packaging regulations: environmental requirements, recycling
Paper and cardboard production can cause significant pollution. This guide describes industry responsibilities for preventing pollution.
Check if you can make a declaration by conduct or orally if you’re claiming Returned Goods Relief or Temporary Admission for reusable packaging.
Requirements for solid wood packaging used to import or export goods
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
If you use, produce or supply wood packaging material (WPM) to move goods to or from the EU or the rest of the world, you must make sure it meets international standards.
The S1 waste exemption lets you store certain waste in secure containers at a site separate to where it was produced, before transportation to another site for recovery.
The T1 waste exemption allows you to treat waste packaging so it can be reused in its original form or becomes clean waste suitable for recycling.
The S2 waste exemption allows you to store specific waste at a secure intermediate site, separate to where the waste was produced, before transportation to another site for recovery.
This exemption allows you to temporarily store waste at a collection point before recovering or disposing of the waste elsewhere.
From 1 October 2024, more materials facilities will need to sample and report their waste. Sampling and reporting will be more detailed and more frequent under the amended regulations.
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
UK government interpretation of the requirements for labelling e-liquids for Great Britain
How to apply for accreditation, comply with your accreditation and packaging waste technical information.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
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