Must your company pay NRT?

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According to the Packaging Law every business that places more than 300 kg of packaging onto the market is responsible for its management. The company may either manage the waste packaging itself or pay the Natural Resources Tax (NRT) – the tax rates are expected to rise considerably in the future.

The Natural Resources Tax is applicable to all businesses that:

• Import, produce, sell or ensure their economic activities by using packaged goods or products(PET bottle for water, glass bottle for perfume, toothbrush case, etc.);
• Upon the provision of a service, attaches packaging to the product (bags, palets, wrapping film, etc.);
• In public catering and retail trade sells disposable tableware and accessories.

Example 1: A drycleaner’s is responsible for the accounting and paying the NRT if after the provision of dry-cleaning services the clothes are packaged in a polymer packaging for the apparel to retain its form and cleanliness.

Example 2: An importer of hair and body products is responsible for the accounting for and paying the NRT. In this case the shampoo bottle (primary packaging), the box of the shampoo bottle (secondary packaging) and the palet and the wrapping film (tertiary packaging) should be accounted for.

Example 3: A transport company is responsible for the accounting for the packaging and paying NRT only if the company buys up boxes, wrapping film, palets and other packaging to belay, re-pack or distribute the load.

Please contact us for more information on the NRT that may be applicable to you economic activities:

Ilze Retiga – ph.: +371 6703 9815, ilze.retiga@zalais.lv