Environmental protection product charge and waste salvage obligation FOR IMPORTERS AND FOR INTA-COMMUNITY TRADERS TOO

The most important regulations in connection with product charge are set out by Act LVI. of 1995. 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:

• other petroleum products
• tires
• packaging
• batteries
• commercial printing paper
• electric appliances and electronic equipment

Except for packaging the implementing regulation 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:
For example in case of retail packaging (e.g. plastic promotional bags, bottles) not only the first domestic distributor, but the first resale buyer of the first domestic distributor is also obligor.
In case of domestically manufactured commercial printing papers and 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

Since 1st January 2008 the Hungarian Customs and Finance Guard 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 customs authority by using the given adequate forms.

Besides the product charge payment obligation the distributor (manufacturer, importer) of packaging, electric products, batteries and tires 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 customs authority determined by regulations
• claim for the necessary identification numbers (GLN and VPID number) 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.