Declaration and payment
All those required to apply the EPR fee must declare the quantities of packaging transferred/imported throughout Italy to CONAI. All periodic declarations must be made by the 20th of the month following the period of reference. Frequency can be annual, quarterly or monthly depending on the total EPR fee declared, by material, for the previous year.
The obligations borne by importers vary in accordance with the nature and destination of the imported packaging.
Periodic declaration and EPR fee payment procedures vary: the procedures applying to imports of empty packaging are the same as those for producers; for imports of packaged goods, there is an ordinary procedure, a simplified procedure (which is, in turn, divided into three different formulas) and, for small companies, there is also a flat-rate procedure.
Individual importers are required to follow different rules (or choose from different options) based on the materials imported (empty packaging, raw materials, packaged goods), and on whether these materials are intended for users or other operators, or are for direct use by the actual importer in question.
The amounts resulting from periodic declarations must be paid upon receipt of the relative CONAI invoices.
CONAI sends the invoices on behalf of each of the seven Packaging Material Consortia, in reference to the corresponding materials. Producers or importers using the ordinary procedure thus receive invoices specific to each material. In the case of simplified procedure declarations, CONAI sends a single invoice.
For further information please consult the Guide to CONAI membership and EPR fee application.