UK Packaging EPR 2026: £1M Turnover Threshold, 25-Tonne Limit, Material Fees and Reporting Deadlines | Crossborder Tax Tool
Updated 2026-08-17
UK Extended Producer Responsibility (EPR) for packaging requires businesses that supply packaged goods to the UK market to report their packaging data and pay fees based on the amount and type of packaging they use. Businesses with an annual turnover of £1 million or more that handle 25 tonnes or more of packaging must register with the Environment Agency and report packaging data twice yearly.
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Who must comply: £1 million turnover and 25-tonne thresholds
UK Extended Producer Responsibility (EPR) for packaging applies to businesses that meet both criteria: (1) annual turnover of £1 million or more, AND (2) handle 25 tonnes or more of packaging per year. 'Handling' packaging includes importing packaged goods, producing packaging, selling packaged goods under your own brand, or supplying packaged goods to UK consumers as an overseas seller.
Overseas sellers using Amazon FBA UK are included because the packaging you supply (product packaging, shipping boxes, void fill) counts toward the 25-tonne threshold. If you meet both thresholds, you must register with the relevant environment agency (Environment Agency for England, SEPA for Scotland, Natural Resources Wales, or DAERA for Northern Ireland) and report packaging data twice yearly.
Packaging data reporting: materials, weights and deadlines
You must report the weight and type of all primary (product), secondary (grouping) and tertiary (shipping) packaging supplied to the UK market. Data is reported in tonnes by material type: glass, aluminium, steel, paper/card, plastic, wood, and 'other'. You must also classify each packaging item as household (likely to be disposed of by consumers) or non-household (commercial/industrial).
Reporting deadlines: 1 April for packaging supplied in July–December of the previous year, and 1 October for packaging supplied in January–June. Registration deadlines vary by nation but are typically in Q1 of the compliance year. Late or inaccurate reporting can result in compliance notices and enforcement action.
Fee structure: £50–£500+ per tonne by material type
EPR fees are calculated per tonne of packaging supplied and vary significantly by material type. Rates are set annually by the environment agencies. Typical ranges: paper/card £50–100/tonne, aluminium/steel £80–200/tonne, plastic £200–500+/tonne, glass £50–150/tonne, wood £50–100/tonne. Plastic packaging attracts the highest fees due to its environmental impact.
Fees fund local authority collection and recycling infrastructure. The fee system is designed to incentivize businesses to reduce packaging and switch to more recyclable materials. If your packaging is easily recyclable (e.g., clear PET plastic, cardboard), your effective cost per tonne may be lower because recycling rates for those materials are higher.
Non-compliance penalties: up to unlimited fines in crown court
Non-compliance with UK packaging EPR can result in enforcement action by the Environment Agency (or equivalent devolved agency). Steps: (1) compliance notice — formal request to rectify within a deadline; (2) civil sanctions — fixed monetary penalties; (3) prosecution — fines up to £5,000 in magistrates' court or unlimited fines in crown court.
The Environment Agency actively monitors online sellers for compliance. Since 2025, Amazon UK has begun requesting EPR registration numbers from sellers handling packaging. If you cannot provide a valid registration number, your listings may be suspended. Overseas sellers should appoint a UK-based compliance scheme member or register directly with the Environment Agency.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What is Extended Producer Responsibility (EPR) for packaging?+
Extended Producer Responsibility (EPR) is a policy approach where producers (including importers and retailers) are given responsibility for the environmental impact of their packaging throughout its lifecycle. In the UK, this means businesses must report packaging data and pay fees that fund the collection, sorting, and recycling of packaging waste.
Do overseas sellers need to comply with UK packaging EPR?+
Yes, overseas sellers who supply packaged goods to UK consumers are considered 'producers' under the EPR regulations. If you meet the turnover (£1 million) and tonnage (25 tonnes) thresholds, you must register and report. This includes sellers using Amazon FBA UK who have goods packaged and shipped from UK warehouses.
What packaging data do I need to report?+
You must report the weight and type of all primary, secondary, and tertiary packaging you supply to the UK market. Data is reported in tonnes by material type (glass, aluminium, steel, paper/card, plastic, wood, and other). You must also report whether packaging is household or non-household and whether it's been recycled.
How much are the EPR fees?+
EPR fees are calculated per tonne of packaging supplied and vary by material type. Rates are set annually by the environment agencies and typically range from £50-£500+ per tonne depending on the material. Plastic packaging tends to have the highest fees. Fees fund local authority collection and recycling infrastructure.
When are the reporting deadlines?+
Packaging data must be reported twice a year: by 1 April for packaging supplied in the first half of the previous year (July-December), and by 1 October for packaging supplied in the second half (January-June). Registration deadlines vary but are typically in the first quarter of the compliance year.
What happens if I don't comply with packaging EPR?+
Non-compliance can result in enforcement action by the Environment Agency, including compliance notices, civil sanctions, and prosecution. Penalties can include fines of up to £5,000 in magistrates' court or unlimited fines in crown court. The Environment Agency actively monitors online sellers for compliance.
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