2026 英国包装 EPR：£100 万营业额门槛、25 吨限制、材料费用与报告截止日 | Crossborder Tax Tool
更新于 2026-08-17
英国包装扩展生产者责任（EPR）要求向英国市场供应包装商品的企业报告其包装数据，并根据其使用的包装数量和类型支付费用。年营业额100万英镑或以上且处理25吨或以上包装的企业必须向环境署注册并每年两次报告包装数据。
不确定这些规则是否适用于你？
谁必须合规：£100 万营业额与 25 吨门槛
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.
包装数据报告：材料、重量与截止日
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.
费用结构：按材料类型 £50–£500+/吨
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.
不合规处罚：刑事法院最高无上限罚款
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.
核对依据
本文按以下一手资料整理。规则会变化，请在行动前打开原文确认最新版本。
常见问题
什么是包装扩展生产者责任（EPR）？+
扩展生产者责任（EPR）是一种政策方法，生产者（包括进口商和零售商）对其包装在整个生命周期中的环境影响承担责任。在英国，这意味着企业必须报告包装数据并支付费用，用于资助包装废弃物的收集、分拣和回收。
海外卖家是否需要遵守英国包装EPR？+
是的，向英国消费者供应包装商品的海外卖家被视为EPR法规下的'生产者'。如果您达到营业额（100万英镑）和吨位（25吨）门槛，您必须注册并报告。这包括使用亚马逊FBA英国从英国仓库包装和发货的卖家。
我需要报告哪些包装数据？+
您必须报告向英国市场供应的所有初级、二级和三级包装的重量和类型。数据按材料类型（玻璃、铝、钢、纸/纸板、塑料、木材等）以吨为单位报告。您还必须报告包装是家庭还是非家庭包装，以及是否已被回收。
EPR费用是多少？+
EPR费用按供应的包装吨数计算，因材料类型而异。费率由环境机构每年设定，根据材料不同通常在每吨50-500英镑以上。塑料包装费用最高。费用用于资助地方政府收集和回收基础设施。
报告截止日期是什么时候？+
包装数据每年报告两次：4月1日前报告上半年（7月至12月）供应的包装，10月1日前报告下半年（1月至6月）供应的包装。注册截止日期不同，但通常在合规年度的第一季度。
如果我不遵守包装EPR会怎样？+
不合规可能导致环境署采取执法行动，包括合规通知、民事制裁和起诉。处罚可能包括治安法院最高5,000英镑的罚款或刑事法院无限制罚款。环境署积极监控在线卖家的合规情况。
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