Must your company pay NRT?

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The Natural Resources tax (NRT) on electric and electronic equipment is applicable to companies that import, produce or sell  electric and electronic equipment (EEE) or use EEE to ensure their economic activities .

According to the Waste Management Law Chapter 5, electric and electronic equipment is such equipment which is operated by electric currents or electromagnetic fields, i.e. power batteries or batteries. All electric and electronic equipment waste is particularly harmful to the environment and should be disposed of at waste collection sites for electric and electronic equipment (EEE) and goods harmful to the environment (GHE).

Example 1: A company that imports electric tooth-brushes and electric cigarettes powered by batteries and places them on the market is responsible for accounting and paying NRT for the goods. The company is also responsible for the packaging of the mentioned goods.

Example 2: A construction company that imports tools powered by batteries or electric current with the aim to ensure its economic activities is responsible for accounting and paying the NRT for these goods. The company is also responsible for the packaging of the mentioned goods.

Example 3: A company that specialises on selling and printing promotional gifts and imports pocket torches powered by batteries is responsible for the accounting and paying the NRT for these goods. The company is also responsible for the packaging and the batteries (if included) of the pocket torches.