CALCULATION OF THE QUANTITIES OF PACKAGING IN THE CASE OF IMPORT
In order to prepare a packaging report, it is necessary to identify the goods produced by the company and how they are packaged. In the case of goods which are regularly imported and which are more or less similarly packaged, it is easier – the packaging around the goods must be weighed once, and thereafter only the quantities of the imported goods must be counted and multiplied by weight.
However, if the imported goods are very different, the data on the consignment notes of the goods – net and gross weights – may be helpful. Suppliers themselves may also be of help, as they are most likely to know exactly how much different packaging is found around the goods they are selling.
In the event that all of the imported goods remain in the company and are used in the company’s own operations, packaging waste should be collected separately from other waste, handed over to the waste manager, who weighs it and directs it to recovery. A packaging report can also be drawn up on the basis of quantities of waste.
At this point, it is important to distinguish between packaging waste from imported goods and packaging waste from goods purchased from Estonia. The latter are not the responsibility of the company and should not be recorded in the company’s packaging report.
CALCULATION OF THE QUANTITIES OF PACKAGING IN THE CASE OF PACKAGING
If, in the course of its activities, the company packages goods and sells them to the Estonian market or uses them for its own consumption, the quantities of packaging used by the company must be accounted for and reported in the packaging report. As a rule, the company knows how much packaging material is used per product. Here too, the help of suppliers can be used and the weights of empty packaging purchased from them can be requested.
It is important to bear in mind here that everything that is placed around a product, and which is not an integral part thereof, is packaging and must be accounted for.
If a company packages goods in the course of its business but transfers all or part of the packaged goods out of Estonia, then the quantities of the given packaging must also be accounted for. These quantities need not be declared, or reported in the packaging report; however, they are a part of the company’s mandatory internal accounting.
How and when must the report be submitted to the TVO?