Declaration and payment

All those subjects required to apply the Environmental Contribution must declare the quantities of packaging transferred/imported throughout the national territory to CONAI. All periodical Declarations must be made by the 20th of the month following the period of reference. The frequency may be annual, quarterly or monthly depending on the comprehensive amount of the Environmental Contribution declared, by material, from the previous year.

The obligations borne by the Importer vary depending on the nature and destination of the imported packages. There are different procedures: an Ordinary procedure (valid for any type of import) and a Simplified procedure (valid only for import of packaged goods), which are subdivided into three different formulas.

Each importer must follow different rules (or choose between different options) on the basis of the imported materials (empty packaging, raw materials, packaged goods) and depending on whether these materials are intended for users, to other operators or direct use by the importer.

The amounts resulting from the periodical declarations must be paid upon receipt of the relative invoices by CONAI.

CONAI sends the invoices on behalf of each of the six Consortium Chains, in reference to the corresponding materials. Therefore the Manufacturers or Importers using the ordinary procedure will receive separate invoices for each material. In the case of declarations according to the simplified procedure, CONAI sends a single invoice.

For further information please see Guide to CONAI membership and EPR fee application.