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 (regardless of ethanol content) is a beverage manufactured from malt, or malt and adjuncts, and from hops and water by fermentation using
yeast; beer may be pasteurised.
Low-ethanol alcoholic beverages
Low-ethanol alcoholic beverages are alcoholic beverages with an ethanol content of up to 6 percent by volume (inclusive), such as LongDrink, alcohol cocktails, etc. All beverages with a higher than 6% alcohol content are not subject to a deposit (except beer, cider and perry).
Cider (regardless of ethanol content) is an alcoholic beverage that is prepared by full or partial fermentation of the juice received as a result of the dilution of apple juice or concentrated apple juice, or a mixture of such juices. Upon preparation of cider, it is permitted to add limited quantities of pear juice, sugar, water and sugar products before or after fermentation, and of concentrated apple juice after fermentation.
Perry (regardless of ethanol content) is an alcoholic beverage that is prepared by full or partial fermentation of the juice received as a result of the dilution of pear juice or concentrated pear juice, or a mixture of such juices. Upon preparation of perry, it is permitted to add limited quantities of apple juice, sugar, water and sugar products before or after fermentation, and of concentrated pear juice after fermentation. Perry may be carbonised by secondary fermentation or by adding carbon dioxide.
Non-alcoholic beverage is a beverage whose nomenclature has been established by the Minister of Finance pursuant to Council Regulation (EEC) No. 2658/87 on tariffs and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 07.09.1987, pp. 1675)
- Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter, whose first four digits of the Combined Nomenclature 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, whose first four digits of the Combined Nomenclature are 2201;
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, whose first four digits of the Combined Nomenclature are 2202.