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UK Packaging EPR Compliance Platform

Packaging EPR Explained

Packaging EPR requires UK businesses to take financial responsibility for the packaging they produce, import, or sell. Here's everything you need to know about your obligations, deadlines, fees, and how to stay compliant.

Overview

What is Packaging EPR?

Extended Producer Responsibility (EPR) for packaging is a UK environmental policy that makes businesses financially responsible for the packaging they produce, import, or sell. The scheme is managed by DEFRA and enforced through the Environment Agency.

Under the reformed EPR scheme — effective since January 2024 for data reporting and April 2025 for fee payments — obligated businesses must collect detailed data about their packaging, report it through the Report Packaging Data (RPD) portal, and pay waste management fees calculated by material type and tonnage. The scheme is administered by PackUK, the Scheme Administrator appointed by DEFRA.

The core principle behind EPR is the “polluter pays” model. Before EPR reform, local councils funded by taxpayers bore the cost of collecting, sorting, and recycling household packaging waste. The reformed scheme shifts that financial responsibility to the businesses that place packaging on the UK market — incentivising more sustainable packaging choices and driving the UK towards a circular economy.

EPR covers all packaging materials including plastic, paper, card, glass, aluminium, steel, wood, and fibre composites. Businesses must report by material type, packaging category (primary, secondary, transit, or shipment), and the obligated activity they perform (manufacturing, converting, packing/filling, selling, importing, or hiring/lending).

For a detailed introduction to the scheme, read our guide: What is Packaging EPR?. If you are unsure whether your business is caught by the regulations, our free compliance checker will tell you in under two minutes.

Who Needs to Comply?

You are obligated if your organisation meets both of these thresholds:

£

Annual turnover exceeds £1 million

Based on your organisation's total annual turnover

Handle 25+ tonnes of packaging per year

All packaging handled, supplied, or imported

Small producers (turnover £1-2m and >25t, or turnover >£1m and 25-50t) report annually. Large producers (turnover >£2m and >50t) report every 6 months. Charities are exempt.

Understanding the Thresholds in More Detail

The two thresholds — turnover and tonnage — must both be met for your business to be classified as an obligated producer. If your annual turnover is £800,000, you are not obligated regardless of how much packaging you handle. Similarly, if you turn over £5 million but handle only 15 tonnes of packaging per year, you fall below the tonnage threshold.

Turnover is based on your organisation's total annual turnover, not just turnover related to packaged products. If you are part of a corporate group, the threshold is assessed at the group level, meaning even a small subsidiary may be obligated if the parent company's combined turnover exceeds £1 million.

Tonnage covers all packaging you handle, supply, or import in a calendar year. This includes packaging you place on the market (primary and secondary packaging on products you sell), packaging you use for transit and distribution, and any empty packaging you manufacture or import. Many businesses are surprised by how quickly their tonnage adds up once they account for all packaging types — particularly transit packaging such as corrugated boxes, pallet wrap, and void fill.

For a deeper breakdown of the threshold rules and exemptions, read our blog post: Who Needs to Register for Packaging EPR?

Obligated Activities

The Six Activities That Trigger EPR Obligations

Your EPR obligations depend on which activities your business performs in the packaging supply chain. Most UK SMEs fall under packing/filling, selling, or importing.

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1. Manufacturing

Producing raw packaging materials or empty packaging. This includes making cardboard boxes, plastic containers, glass bottles, or any other packaging before it is filled. If you manufacture empty packaging for others to use, this is your obligated activity.

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2. Converting

Changing packaging from one format to another. The most common example is printing or branding onto blank packaging — for instance, a print house that takes plain cardboard boxes and adds a brand's logo and design. The conversion changes the packaging's identity and triggers an obligation.

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3. Packing / Filling

Putting products into packaging ready for sale. This is the most common obligated activity for UK brands and retailers. Whether you are filling bottles with cosmetics, placing food into trays, or putting clothing into polybags, you are performing the packing/filling activity and must report the packaging you use.

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4. Selling

Selling packaged goods to the final consumer under your own brand. If your brand name is on the packaging when it reaches the end customer, you are the seller for EPR purposes. This applies to both in-store retail sales and e-commerce direct-to-consumer sales. Own-label products sold by supermarkets also fall into this category.

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5. Importing

Bringing packaged goods or empty packaging into the UK from overseas. If you import finished products from international suppliers, you are responsible for all packaging on those products — including packaging applied by the overseas manufacturer that you had no role in choosing. This often catches importers off guard. Read more in our EPR guide for importers.

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6. Hiring / Lending

Supplying reusable packaging on a hire or loan basis. This covers businesses that provide reusable transit packaging such as pallets, crates, intermediate bulk containers (IBCs), or reusable cages. If you hire out or lend packaging that is used by other businesses in their supply chains, you are an obligated producer for that packaging.

Many businesses perform more than one obligated activity. For example, a food manufacturer may be both a manufacturer (making the packaging) and a packer/filler (putting food into it). In these cases, you must report under each activity separately. Visit our glossary for full definitions of each term.

Materials & Fees

Packaging Materials & 2025-2026 EPR Fee Rates

EPR fees are charged per tonne of packaging material. Below are the confirmed base disposal cost rates for 2025-2026. For a detailed breakdown and worked examples, see our fee rates guide.

Material Type Fee per Tonne
Plastic £423
Paper / Card £196
Glass £192
Aluminium £266
Steel £259
Wood £280
Fibre Composite £461
Other £392

Source: DEFRA packaging EPR guidance. Rates are base disposal cost fees. From 2026-2027, modulated fees will apply based on recyclability.

Plastic

£423/t

Paper/Card

£196/t

Glass

£192/t

Aluminium

£266/t

Steel

£259/t

Wood

£280/t

Fibre Composite

£461/t

Other

£392/t

These rates represent the base disposal cost fees that obligated producers must pay. The total amount your business owes depends on the tonnage of each material type you report. For example, a business handling 10 tonnes of plastic packaging and 30 tonnes of paper/card would pay approximately £4,230 + £5,880 = £10,110 in annual EPR fees.

Fibre composite packaging carries the highest per-tonne rate (£461) because it is among the most difficult materials to recycle. Multi-layer packaging — such as Tetrapak-style cartons that combine card, plastic, and aluminium — cannot be processed by standard recycling facilities and requires specialist treatment. Conversely, glass (£192) and paper/card (£196) attract lower rates because they are widely recyclable.

From 2026-2027, DEFRA plans to introduce modulated fees based on the Recyclability Assessment Methodology (RAM). Under this system, packaging that is easier to recycle (widely collected and effectively processed) will receive fee reductions, while packaging that is harder to recycle or not recyclable at all will face fee surcharges. This gives businesses a financial incentive to choose more sustainable packaging formats now.

To estimate your EPR fees based on your specific packaging mix, try our pricing calculator, or read our step-by-step guide: How to Calculate Your EPR Fees.

Categories

Packaging Categories You Must Report

DEFRA requires you to classify and report your packaging across four distinct categories. Each must be reported separately by material type and weight. For full definitions, see our packaging categories guide.

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Primary Packaging

The packaging that directly contains or protects the product at the point of sale. This is what the consumer receives and typically discards at home.

Examples: A shampoo bottle, a food tray, a polybag around a garment, a glass jar for jam, a blister pack for electronics.

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Secondary Packaging

Packaging that groups multiple primary packages together. It may be removed at the retail point of sale or passed on to the consumer.

Examples: A multipack sleeve around four cans, a branded gift box containing several items, a cardboard tray holding six bottles, shrink wrap around a bundle.

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Transit / Tertiary Packaging

Packaging used to transport and protect goods in bulk during distribution. It is typically removed at the warehouse or retail store and never seen by the end consumer.

Examples: Corrugated shipping cartons, pallet wrap (stretch film), edge protectors, wooden pallets, strapping, interleaving sheets.

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Shipment Packaging

Packaging used specifically for e-commerce or direct-to-consumer deliveries. This is a newer DEFRA category that recognises the unique packaging needs of online retail.

Examples: Mailer bags, parcel boxes, void fill (paper or air pillows), tape, padded envelopes, branded tissue paper in subscription boxes.

Correctly categorising your packaging is essential for accurate reporting. Misclassification is one of the most common compliance mistakes and can lead to enforcement action. If you are unsure how to classify a specific packaging item, check our glossary or read What Counts as Packaging for EPR?

Deadlines

Reporting Periods & Key Compliance Dates

Missing a deadline can result in enforcement action and penalties. Here are the dates you need in your calendar. For a complete timeline, read our EPR deadlines guide.

1 Oct

H1 Data Submission

Large producers submit January to June packaging data via the RPD portal

1 Apr

H2 & Annual Submission

Large producers submit July to December data. Small producers submit full-year data.

Large Producers

Turnover >£2 million and >50 tonnes of packaging

  • Report every 6 months (two submissions per year)
  • H1 (Jan-Jun) data due by 1 October
  • H2 (Jul-Dec) data due by 1 April
  • Must provide nation-level data (England, Scotland, Wales, NI)
  • More detailed reporting fields required

Small Producers

Turnover £1-2m and >25t, or turnover >£1m and 25-50t

  • Report annually (one submission per year)
  • Full-year data due by 1 April
  • UK-wide totals accepted (no nation split required)
  • Simplified reporting fields
  • Lower compliance burden overall

All data is submitted through DEFRA's Report Packaging Data (RPD) portal. The scheme is administered by PackUK. You must report the weight of packaging by material type, packaging category, and obligated activity for each reporting period. For guidance on the submission process, read our guide: How to Report Packaging Data to DEFRA via the RPD Portal.

Not sure which category your business falls into? Read our comparison: Small vs Large Producer: Which EPR Category Is Your Business?

Compliance Steps

How to Stay Compliant: A Practical Checklist

Packaging EPR compliance does not need to be overwhelming. Follow these steps to ensure your business meets its obligations. For a printable version, see our compliance checklist.

1

Determine your obligation status

Check whether your business meets both the turnover (£1m+) and tonnage (25t+) thresholds. Use our free compliance checker if you are unsure.

2

Identify your obligated activities

Work out which of the six activities your business performs: manufacturing, converting, packing/filling, selling, importing, or hiring/lending.

3

Audit all your packaging

Create a comprehensive inventory of every packaging item your business handles. For each item, record the material type, weight, and packaging category (primary, secondary, transit, or shipment). Read our guide on how to weigh packaging for EPR.

4

Collect data throughout the reporting period

Do not leave data collection to the last minute. Track packaging volumes continuously, whether through spreadsheets, your ERP system, or a dedicated platform like ours.

5

Submit your data on time

Submit via the RPD portal before the deadline — 1 October for H1 (large producers), 1 April for H2 and annual submissions. Our platform generates DEFRA-ready CSV files you can upload directly.

6

Pay your EPR fees

Once your data is submitted and verified, pay the disposal cost fees based on your material tonnages. Review your likely costs in advance using our pricing page.

7

Retain records for audit

Keep all packaging data, supplier specifications, weighing records, and submission confirmations for at least 7 years. The Environment Agency may audit your records at any time.

Enforcement

What Happens If You Don't Comply?

The Environment Agency has robust enforcement powers for packaging EPR non-compliance. Failing to register, missing reporting deadlines, or submitting inaccurate data can all result in penalties.

Enforcement actions include formal warnings, variable monetary penalties (fines proportionate to the severity of the breach), compliance notices requiring you to take specific corrective action, and in the most serious cases, criminal prosecution.

It is worth noting that the cost of non-compliance almost always exceeds the cost of compliance. EPR fees for most SMEs range from a few hundred to a few thousand pounds per year — far less than the potential fines and reputational damage from enforcement action.

For the full picture, read our detailed guide: EPR Penalties: What Happens If You Don't Report?

Common Compliance Mistakes to Avoid

  • Underestimating tonnage: Many businesses do not realise how quickly packaging weights add up. Transit packaging (pallet wrap, shipping boxes) is often overlooked entirely.

  • Misclassifying packaging categories: Confusing primary and secondary packaging, or forgetting to report shipment packaging separately from transit packaging.

  • Ignoring imported packaging: If you import finished goods, you are responsible for all packaging applied overseas — even packaging you did not specify or create.

  • Leaving it to the last minute: Collecting 12 months of packaging data in the final week before a deadline leads to inaccurate reporting and unnecessary stress.

  • Not keeping records: The Environment Agency can request evidence of your data for up to 7 years. Without proper records, you cannot defend your submissions.

FAQ

Packaging EPR: Frequently Asked Questions

Answers to the most common questions UK businesses have about packaging EPR obligations, fees, deadlines, and reporting.

What is packaging EPR and why was it introduced?

Extended Producer Responsibility (EPR) for packaging is a UK environmental regulation that requires businesses to pay the full cost of managing the packaging they produce, import, or sell once it becomes waste. It was introduced to shift the financial burden of packaging waste management from local councils and taxpayers to the businesses that create the waste. The reformed scheme, managed by DEFRA and enforced by the Environment Agency, aims to incentivise businesses to use less packaging, choose more recyclable materials, and move towards a circular economy. Data reporting began in January 2024, with fee payments starting from April 2025.

How do I know if my business needs to comply with packaging EPR?

Your business is obligated under packaging EPR if it meets two thresholds simultaneously: an annual turnover exceeding £1 million, and handling more than 25 tonnes of packaging per year. You must also perform at least one of the six obligated activities — manufacturing, converting, packing/filling, selling, importing, or hiring/lending packaging. If you meet both thresholds, you must register and report your packaging data. Use our free compliance checker at /check to find out in under two minutes whether your business is obligated.

What is the difference between a small and large producer?

Small producers are businesses with a turnover between £1 million and £2 million that handle more than 25 tonnes of packaging, or businesses with a turnover above £1 million that handle between 25 and 50 tonnes. They report annually with data due by 1 April. Large producers are businesses with a turnover exceeding £2 million and handling more than 50 tonnes of packaging per year. They report every six months — H1 data (January to June) is due by 1 October, and H2 data (July to December) is due by 1 April. Large producers face more detailed reporting requirements and must provide nation-level data showing where their packaging is sold or discarded.

How much do EPR fees cost per tonne of packaging material?

For 2025-2026, the confirmed base disposal cost fees per tonne are: plastic £423, paper and card £196, glass £192, aluminium £266, steel £259, wood £280, fibre composite £461, and other materials £392. These are base rates — from 2026-2027 onwards, DEFRA will introduce modulated fees based on the Recyclability Assessment Methodology (RAM), meaning packaging that is harder to recycle will attract higher charges. You can estimate your total fees using our pricing calculator at /pricing.

What are the six obligated activities under packaging EPR?

The six obligated activities are: (1) Manufacturing — producing empty packaging or packaging materials; (2) Converting — modifying packaging from one type to another, such as printing on blank boxes; (3) Packing/filling — putting products into packaging for sale; (4) Selling — selling packaged goods under your own brand to the end consumer; (5) Importing — bringing packaged goods or empty packaging into the UK from abroad; and (6) Hiring or lending — supplying reusable packaging such as pallets, crates, or transit containers to other businesses. Most SMEs fall under the packing/filling, selling, or importing categories.

What packaging categories do I need to report?

DEFRA requires you to report packaging across four categories: primary packaging (directly contains or protects the product at the point of sale, such as a bottle or bag), secondary packaging (groups multiple primary packages together, such as a multipack sleeve or branded gift box), transit or tertiary packaging (used to transport goods in bulk, such as corrugated shipping boxes, pallet wrap, or edge protectors), and shipment packaging (used specifically for e-commerce deliveries direct to consumers, such as mailer bags and parcel boxes). Each category must be reported separately by material type and weight.

What happens if I miss an EPR reporting deadline or submit incorrect data?

The Environment Agency has enforcement powers for EPR non-compliance. Penalties can include formal warnings, variable monetary penalties, compliance notices, and in serious cases, prosecution. Missing a deadline or submitting inaccurate data can result in fines that are often far more costly than the compliance fees themselves. The Environment Agency is also empowered to issue enforcement undertakings and publish details of non-compliant businesses. It is far cheaper and simpler to comply on time than to deal with enforcement action.

Do I need to report packaging I import from overseas suppliers?

Yes. If you import packaged goods or empty packaging into the UK, you are classified as an importer under EPR regulations and take full responsibility for all packaging on those products — including any packaging applied by the overseas manufacturer. This means you must account for primary packaging (such as polybags around garments), secondary packaging (such as retail boxes), and transit packaging (such as shipping cartons and pallet wrap). Many businesses underestimate their obligations here because they do not realise they are responsible for packaging they did not create themselves.

Need help with your packaging EPR?

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