Packaging company

Who is a packaging company?

Packaging company is a company that packages, imports or sells packaged goods in the course of its economic or professional activities. This includes beverage producers, importers, trademark owners.

What obligations is the packaging company delegating to the EPP?

The packaging company is delegating the following obligations to the EPP:

  • Collection of packaging throughout the entire territory of the Republic of Estonia and (organisation of) recovery of the collected packaging in line with the requirements of applicable legislation;
  • Acceptance of returned packaging from Retailers;
  • Performance of the Packaging Company’s obligations under the Packaging Excise Duty Act, including payment on behalf of the Packaging Company of excise duty on the packaging in the cases and pursuant to the procedure provided by applicable law.

Products subject to a deposit:

  • Beer (irrespective of ethanol content) means a beverage which is manufactured from malt, or malt and adjuncts, and hops and water by fermentation using yeast and which may be pasteurised.
  • Alcoholic beverage with low ethanol content (alcoholic beverage up to 6% (incl.) means an alcoholic beverage with ethanol content of up to 6 (inclusive) per cent by volume.
    • NB! Beverages with ethanol content over 6%, are classified as low-alcohol and strong alcoholic beverages and their addition to the Deposit System is voluntary for the Packaging Company.
    • NB! Beer, cider and perry are subject to Deposit irrespective of their ethanol content.
  • Cider (irrespective of ethanol content) is an alcoholic beverage made by the full or partial fermentation of apple juice or the juice produced by the dilution of concentrated apple juice or of a mixture of the above-mentioned juices. In cider manufacturing, a limited quantity of pear juice, water and sugar products may be added before or after fermentation or fresh or concentrated apple juice after fermentation. Cider may be carbonated by secondary fermentation or by adding carbon dioxide. Fortification of cider by adding distilled alcohol is
    not allowed.
  • Perry (irrespective of ethanol content) is an alcoholic beverage made by the full or partial fermentation of pear juice or the juice produced by the dilution of concentrated pear juice or of a mixture of the above-mentioned juices. In perry manufacturing, a limited quantity of apple juice, water and sugar products may be added before or after fermentation or fresh or concentrated pear juice after fermentation. Perry may be carbonated by secondary 25 fermentation or by adding carbon dioxide. Fortification of perry by adding distilled alcohol is not allowed.
  • Soft drink – a beverage as defined by tariff headings 2009, 2201 or 2202 of the Combined Nomenclature (CN) pursuant to Council Regulation No. 2658/87/EEC on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 07.09.1987, pp. 1–675).
    • Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter, the first four combined nomenclature digits of which are 2009.
    • Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow, the first four combined nomenclature digits of which are 2201.
    • Or waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, the first four combined nomenclature digits of which are 2202.

Deposit may also be applied to non-reusable and reusable packaging of strong alcoholic
beverages, low-alcohol beverages and syrup.

  • Low-alcohol beverage (alcoholic beverage 6.1-22%) means an alcoholic beverage with ethanol content of up to 22 (inclusive) percent by volume.
  • Strong alcoholic beverage (alcoholic beverage at least 22.1%) means an alcoholic beverage with ethanol content of more than 22 percent by volume.
  • Syrup is a juice concentrate or a beverage made from sugar syrup or other syrup.