UK, EEA and Switzerland

The UK's packaging EPR and Plastic Packaging Tax, the EEA states outside the EU, and Switzerland.

Sources last reviewed: 2026-09-29.

How this group works

The UK has two separate regimes. Packaging EPR reports go to the Report Packaging Data service, and Plastic Packaging Tax is a tax return to HMRC. Instica prepares files for both and you submit them.
Iceland, Liechtenstein and Norway have their own national rules. Switzerland is listed so you can see what was checked; a record marked pending means no primary source has been verified yet.

Switzerland (CH)

Program: No general packaging EPR scheme verifiedPending: No primary quote was retrieved; the Federal Office for the Environment pages resolved to a generic waste page and Fedlex text was script-rendered.Source: https://www.bafu.admin.ch/bafu/de/home/themen/abfall/fachinformationen/abfallwegweiser-a-z/verpackungen.html (retrieved 2026-09-29)
No published text found at this source.
Regulator: national environment authorityPending: Regulator not confirmed by a retrieved quote.Source: https://www.bafu.admin.ch/bafu/de/home/themen/abfall/fachinformationen/abfallwegweiser-a-z/verpackungen.html (retrieved 2026-09-29)
No published text found at this source.
Obligation: No packaging program was found for this jurisdiction.Pending: Absence of a general packaging producer obligation was not confirmed by a retrieved primary quote.Source: https://www.bafu.admin.ch/bafu/de/home/themen/abfall/fachinformationen/abfallwegweiser-a-z/verpackungen.html (retrieved 2026-09-29)
No published text found at this source.

Sources last reviewed: 2026-09-29.

Fee schedules: none recorded. Report formats: CH-packaging-declaration.

United Kingdom Plastic Packaging Tax (GB-PPT)

Program: UK Plastic Packaging Tax (Finance Act 2021, Part 2, Sch 15)Source: https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax (retrieved 2026-09-29)
The tax came into force on 1 April 2022
Regulator: HM Revenue & CustomsSource: https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax (retrieved 2026-09-29)
HM Revenue & Customs
Obligation: A packaging obligation applies to producers, with exemptions and thresholds set by the regulator's rules.Source: https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax (retrieved 2026-09-29)
You must register for Plastic Packaging Tax if you:

Sources last reviewed: 2026-09-29.

Fee schedules: GB-PPT-2022, GB-PPT-2023, GB-PPT-2024, GB-PPT-2025, GB-PPT-2026. Report formats: GB-PPT-return.

United Kingdom (GB)

Program: Extended producer responsibility (EPR) for packaging, under the Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024Source: https://www.gov.uk/guidance/extended-producer-responsibility-for-packaging-recycling-obligations-and-waste-disposal-fees (retrieved 2026-09-29)
To find out how your recycling obligation will be calculated, see schedule 5 of the Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024.
Regulator: Four environmental regulators (Environment Agency, Natural Resources Wales, SEPA, NIEA); PackUK is the scheme administrator that sets feesSource: https://www.gov.uk/guidance/epr-for-packaging-what-you-must-do-as-a-small-producer (retrieved 2026-09-29)
Each of the 4 nations of the United Kingdom has its own regulator. You’ll be reporting to and monitored by the regulator for your nation.
Obligation: A packaging obligation applies to producers, with exemptions and thresholds set by the regulator's rules.Source: https://www.gov.uk/guidance/check-if-you-must-comply-with-epr-for-packaging--2 (retrieved 2026-09-29)
you supplied or imported more than 25 tonnes of packaging in the UK in the previous year

Sources last reviewed: 2026-09-29.

Fee schedules: GB-2025-base. Report formats: GB-rpd.

Iceland (IS)

Program: Act on waste-recycling fees (Lög um úrvinnslugjald, nr. 162/2002) with the Úrvinnslusjóður fundSource: https://www.althingi.is/lagas/nuna/2002162.html (retrieved 2026-09-29)
Úrvinnslugjald skal leggja á umbúðir gerðar úr pappa og pappír
Regulator: national environment authorityPending: Regulator not confirmed by a retrieved quote.Source: https://www.althingi.is/lagas/nuna/2002162.html (retrieved 2026-09-29)
No published text found at this source.
Obligation: A packaging obligation applies to producers, with exemptions and thresholds set by the regulator's rules.Pending: Obligation not confirmed by a retrieved quote.Source: https://www.althingi.is/lagas/nuna/2002162.html (retrieved 2026-09-29)
No published text found at this source.

Sources last reviewed: 2026-09-29.

Fee schedules: IS-2026. Report formats: IS-packaging-declaration.

Liechtenstein (LI)

Program: national packaging EPR rulesPending: Regime text not retrieved verbatim.Source: https://www.llv.li/de/landesverwaltung/amt-fuer-umwelt/abfall (retrieved 2026-09-29)
No published text found at this source.
Regulator: national environment authorityPending: Regulator not confirmed by a retrieved quote.Source: https://www.llv.li/de/landesverwaltung/amt-fuer-umwelt/abfall (retrieved 2026-09-29)
No published text found at this source.
Obligation: A packaging obligation applies to producers, with exemptions and thresholds set by the regulator's rules.Pending: Obligation not confirmed by a retrieved quote.Source: https://www.llv.li/de/landesverwaltung/amt-fuer-umwelt/abfall (retrieved 2026-09-29)
No published text found at this source.

Sources last reviewed: 2026-09-29.

Fee schedules: LI-2026. Report formats: LI-packaging-declaration.

Norway (NO)

Program: Waste Regulations (avfallsforskriften) chapter 7, packaging and packaging waste, with producer responsibility organisations (PROs)Source: https://www.miljodirektoratet.no/ansvarsomrader/avfall/Returordninger-avfall/emballasje/produsent/ (retrieved 2026-09-29)
Avfallsforskriften kapittel 7 gir deg som produsent utvidet produsentansvar for den emballasjen du setter på markedet i Norge.
Regulator: Norwegian Environment Agency (Miljødirektoratet)Source: https://www.miljodirektoratet.no/ansvarsomrader/avfall/Returordninger-avfall/emballasje/produsentanvarsselskap/ (retrieved 2026-09-29)
For å drive et produsentansvarsselskap må du være godkjent av Miljødirektoratet.
Obligation: A packaging obligation applies to producers, with exemptions and thresholds set by the regulator's rules.Source: https://www.miljodirektoratet.no/ansvarsomrader/avfall/Returordninger-avfall/emballasje/produsent/ (retrieved 2026-09-29)
skal dere være medlem i et produsentansvarsselskap

Sources last reviewed: 2026-09-29.

Fee schedules: NO-2026. Report formats: NO-packaging-declaration.

Facts come from each record's primary source. A fact marked pending could not be verified and is shown with the reason. Instica estimates and prepares; you review, sign and submit. This page is general information and not legal advice; confirm requirements with the regulator or a qualified adviser. Read also the obligation checker and reports guides.