Environmental protection product charge and waste salvage obligation FOR IMPORTERS AND FOR INTRA-COMMUNITY TRADERS TOO
The most important regulations in connection with product charge are set out by Act LXXXV. of 2011. This law determines in case of which products, for whom and when the product charge payment obligation arise.
Product categories subject to product charge are:
- Batteries
- Packaging containers and other packaging materials
- Other crude-oil products
- Electric and electronic equipment
- Tires
- Advertising paper
- Other plastic products
- Other chemical products
- Office paper
The Shedule No. 1. of the law determines by customs tariff numbers exactly which products are subject to product charge within the above mentioned categories.
Who is liable to pay product charge?
The product charge must be paid by the first domestic distributor or user for own purposes of products subject to product charge, so the obligor can be the
- importer from the European Union
- importer outside the European Union
- domestic manufacturer
In case of some product categories there are special rules as well:
In the case of commercial printing paper, completion of the printing service (printing and delivery) – if made in Hungary – shall be construed as being placed on the domestic market for the first time.
In case of domestically manufactured other petroleum products the obligor is the first buyer of the first domestic distributor.
In case of domestically manufactured commercial printing papers and other petroleum products the obligor is the first buyer of the first domestic distributor?
If you are uncertain just call us and you will get to know. Call us, we will help you.
The National Tax and Customs Administration has executed the tax authority’s activities related to declaration, imposition, payment, refund and control of product charge. The affected economic entities have to fulfil their obligation of notification, registration and declaration to the NTCA by using the given adequate forms.
Besides the product charge payment obligation the distributor (manufacturer, importer) of packaging, electric products and batteries has waste salvage obligation as well determined by waste management regulations.
Our company undertakes the duties related to product charge and waste salvage obligation:
- obligation of notification, registration at NTCA determined by regulations
- claim for the necessary identification numbers from the competent organisation
- preparing environmental protection product charge declarations and
- post- (additional) declarations related to the past, therefore protecting You from the possible high post-penalties, fines
- modification of former declarations
- preparation of contracts with waste salvage coordinating companies
- making waste salvage reports
- professional consultancy, giving information, complete system forming
We would like to attract your attention that in case of good professional work You can exempt from most of your product charge payment obligations, therefore saving many charges for your company.