Define the Irish transaction
Direct end-user sale, Irish importer, marketplace, private label, local fulfilment or professional supply.
Input · commercial routeIreland Packaging EPR · PPWR 2026
Ireland combines an established national packaging regime with the directly applicable PPWR. The operating task is to distinguish the legacy Irish “Major Producer” threshold from PPWR registration and reporting, determine whether an Ireland-established EPR representative is required, connect Repak and Re-turn where relevant, and fund the correct regulatory cash before reporting or payment dates.
The Ireland route
The same legal entity, Irish sales route, packaging dataset and reporting scope should reconcile across PPWR registration, Repak, Re-turn, Revenue and marketplace evidence.
Direct end-user sale, Irish importer, marketplace, private label, local fulfilment or professional supply.
Input · commercial routeApply the PPWR producer definition first; then map the remaining Irish national packaging obligations.
Output · Producer positionTest Article 45(3), third-country status and the current Irish Article 44 register implementation route.
Output · representation + register planUse the correct Repak membership route and add Re-turn only for in-scope beverage containers.
Output · financed EPR routeMaintain material weights, returns, invoices, deposits, levy records and marketplace-ready evidence.
Output · recurring Ireland fileThe Irish legacy test uses more than 10 tonnes together with turnover above €1 million to define a Major Producer. PPWR Article 44 uses less than 10 tonnes for simplified reporting. Neither rule should be converted into a generic “no EPR below 10 t” statement.
Repak proves scheme participation. The final PPWR producer-register route must be identified from the Irish competent authority implementation rather than inferred from the legacy scheme.
COM(2025) 982 remains in an ongoing legislative procedure. The page therefore operates the current PPWR text and flags any Ireland-specific implementation point that still requires confirmation.
First understand the Irish names
The national scheme, Major Producer threshold, PPWR register, deposit system and Revenue levy are separate legal or operating layers.
The entity that first makes relevant packaging or packaged products available in Ireland under the PPWR transaction tests.
A national category based on packaging tonnage and Irish turnover. It is not identical to the PPWR Producer concept.
An Ireland-established natural or legal person appointed by written mandate where the applicable Article 45 route requires it.
The PPWR register that monitors producer compliance. Ireland’s final operational route is treated here as a transition item until officially confirmed.
Ireland’s packaging EPR scheme operator. For current Major Producers, approved-body membership is mandatory under the national rules.
The relevant Repak route for many importers and brandholders, with published material fees by supply-chain stage.
A separate producer, product-registration, reporting and deposit route for in-scope PET bottles and aluminium/steel cans.
A conditional €0.22 shopping-bag levy charged at point of sale and remitted to Revenue; it is not a Repak contribution.
This page operates the packaging-EPR route: Producer, representation, registration, EPR scheme, regulatory charges, reporting and evidence. Technical PPWR conformity, manufacturer documentation, recyclability, material restrictions and product-safety representation remain separate compliance layers.
01 · Who is the Irish Producer?
PPWR Article 3(15) reaches cross-border sales directly to end users. Ireland’s legacy Packaging Regulations use their own “producer” and “Major Producer” concepts, so the operating file should record both analyses without merging them.
An EU-established seller supplies packaged products directly into Ireland. It can be the PPWR Producer in Ireland and the current Article 45(3) EPR-AR rule must be tested.
A UK, Turkish, US, Chinese or other third-country seller can itself be the PPWR Producer. Ireland may impose an EPR-AR requirement, but a blanket Irish packaging rule is not asserted here without national confirmation.
If an Irish importer is the operator first making the packaged product available in Ireland, the producer position may sit with that Irish entity instead of the foreign supplier.
Who commissions, brands, imports and first supplies the product matters. A contract manufacturer is not automatically the packaging EPR Producer.
Under the legacy Irish Packaging Regulations, both packaging supplied in the State and Irish turnover criteria are relevant. Since 1 January 2023, a Major Producer must be a member of an approved body.
PPWR Article 44(8) changes the reporting data set for producers below 10 tonnes. It does not say that those producers cease to be Producers or become exempt from EPR.
02 · Ireland EPR Authorised Representative
Article 45(3) is directly applicable while the proposed suspension remains unadopted. The current text distinguishes producers established in another Member State from producers established in third countries.
A Producer falling within Article 3(15)(c) or (d) must appoint, by written mandate, an EPR Authorised Representative in each other Member State where it first makes packaging or packaged products available. The EPR AR must be established in the Member State concerned — Ireland for the Irish route.
Status: operate as mandatory under the current PPWR text unless and until EU law changes.
PPWR allows Member States to require a third-country Producer to appoint an EPR AR. In the official packaging sources reviewed for Ireland, a blanket third-country packaging-AR requirement under the PPWR implementation route was not located.
Operating status: national authority / implementation confirmation before onboarding. Do not copy WEEE, battery or tobacco-filter AR rules into packaging.
The EPR AR definition requires establishment in the Member State for which the representative is appointed.
Subject to the PPWR definition and the Irish operational implementation route.
Article 45(3) expressly requires the appointment by written mandate.
The Producer must still supply accurate packaging data, fund obligations and maintain evidence.
03 · Registration / Registry
Article 44 requires registration before first making packaging available. At the same time, Ireland already has Repak membership infrastructure and legacy national packaging rules. These evidence classes must remain distinct.
The Producer may not first make packaging available in Ireland if the Producer — or applicable EPR AR — is not registered in the national Article 44 register.
PPWR allows national law to place registration filing with the Producer, EPR AR or entrusted PRO. The Irish implementation route must decide the operational filer.
Repak membership number/certificate and public member evidence demonstrate scheme participation, but are not relabelled here as the final Article 44 producer-register record.
If beverage containers are in scope, Re-turn Producer and product registration are separate from packaging EPR registration and Repak participation.
Keep the Irish national registration record and registration number once the final operating route is available.
Membership certificate / number, current membership category, tariff version, declarations and invoices.
Where applicable, preserve the written mandate, representative details and any register evidence linking the representative to the Producer.
04 · PRO / System architecture
Repak received a new approval in January 2026 to continue operating Ireland’s packaging EPR scheme through 2035. The operating decision is therefore membership eligibility and tariff stage, not invented multi-PRO bidding.
The approved packaging EPR body. Since 1 January 2023, an Irish “Major Producer” must be a member of an approved body. Repak Regular Membership uses supply-chain-stage material fees; the Brandholder / Importer stage is the relevant published basis for many foreign sellers that first place packaged goods on the Irish market.
Re-turn is the Republic of Ireland Deposit Return Scheme for in-scope PET plastic bottles and aluminium/steel cans from 150 ml to 3 litres. If you import an in-scope product and are first to place it on the ROI market, Re-turn treats you as the Producer for that DRS route.
Producer and Major Producer status.
Regular vs Scheduled route.
Brandholder / Importer or other stage.
Add Re-turn only for in-scope containers.
Contract, current tariff, data and cash plan.
05 · Regulatory Charges, Contributions & Taxes
Ireland has calculable public and scheme charges, but they do not share one legal nature. The calculator below preserves that separation.
Published Regular Member material contribution. Calculator scope: Brandholder / Importer stage.
€0.15 for containers up to 500 ml and €0.25 for containers over 500 ml to 3 L. This is circulating refundable cash, not an EPR expense.
A per-container producer fee applies under the scheme. Because the current producer-fee guide/agreement controls, the calculator uses your verified current PET and metal rates instead of freezing an older rate.
Retailers supplying covered plastic shopping bags charge €0.22 per bag and remit it to Revenue. The levy is not subject to VAT.
Where an Ireland-established statutory EPR AR is required, the representative fee is a commercial service charge — not a Repak or government tariff.
Country onboarding €25 plus €1 per qualifying parcel. These are professional-service fees and never presented as the total Irish compliance cost.
| Repak 2026 material | Brandholder / Importer €/tonne |
|---|---|
| Recycled paper / cardboard | €41.60 |
| Recycled glass | €19.14 |
| Recycled aluminium — non-DRS | €5.14 |
| Recycled steel — non-DRS | €64.76 |
| Recycled rigid plastic | €165.70 |
| Recycled flexible plastic | €165.70 |
| Non-recycled plastic | €616.22 |
| PET beverage bottles — non-DRS | €165.70 |
| Other plastic beverage bottles | €165.70 |
| Plastic non-beverage bottles | €165.70 |
| Recycled wood | €14.18 |
| Recycled composite | €165.70 |
| Non-recycled composite | €616.22 |
| Non-recycled other | €324.06 |
06 · Ireland first-year cash calculator
This calculator estimates Repak contribution using the published 2026 Brandholder / Importer tariff, tests the legacy Major Producer threshold, and separately models DRS, plastic-bag levy, AR, third-party and Beyoğlu cash.
Enter annual Republic of Ireland quantities. Use zero for materials or conditional schemes outside your route.
Legacy threshold test
Repak 2026 · Brandholder / Importer kilograms
Re-turn DRS · conditional
Other cash layers
07 · Reporting & Payment
Repak statistics, PPWR Article 44 reporting, Re-turn monthly data and the Plastic Bag Levy have different recipients, periods and payment mechanics.
Published Repak training instructs members to submit first-half packaging statistics by 21 August. Repak issues two membership invoices per year, in January and July.
Second-half packaging statistics are submitted by 21 February of the following year. Published scheme material uses 30-day payment terms unless otherwise advised.
PPWR reporting is due by 1 June for each full preceding calendar year. Producers under 10 tonnes use the simplified Annex IX data set; Ireland’s operational portal route must still be confirmed.
Producers report in-scope products placed on the ROI market monthly. Use the current Producer Membership Agreement / portal for the controlling monthly cut-off and invoice terms.
Jan–Mar return + payment.
Apr–Jun return + payment.
Jul–Sep return + payment.
Oct–Dec return + payment. Revenue may place qualifying low-liability compliant retailers on annual filing.
08 · Who does what?
The operating model separates the seller, statutory EPR representative where applicable, Irish schemes / authorities and Beyoğlu Professional.
The economic operator whose transaction creates the Irish Producer position.
An Ireland-established representative only where the valid legal route requires or permits one.
Separate Irish scheme and public-payment counterparties.
The operating coordination layer — not the regulatory payee.
PPWR Article 45(4) requires in-scope online platforms to obtain the producer’s registration information / registration number for the consumer’s Member State and a self-certification of EPR compliance before allowing the producer to use the service. This verification layer does not decide who the Producer is.
What should remain in the Ireland evidence file?
Enforcement exposure
Enforcement should be tied to the breached duty and the applicable legal route. Local authorities and the EPA have enforcement roles under the national packaging framework.
Contravening or failing to comply with the Regulations can constitute an offence, as can materially false/misleading information or obstruction of authorised functions.
For offences to which the indictment route applies, the Regulations provide a maximum fine of €500,000 and/or imprisonment up to three years. This is a statutory maximum, not the default outcome.
PPWR requires certain online platforms to collect registration and self-certification information. Platform-specific restriction or delisting outcomes must be verified from each marketplace’s own current policy.
Primary sources
The links below are claim-level operating sources. They are not a substitute for applying the source to the seller’s exact transaction and establishment.
Producer, Article 44 register/reporting, EPR AR, PRO and marketplace verification.
EUR-Lex ↗Legislative statusCurrent status of the proposal to suspend EPR-AR appointment rules.
EUR-Lex ↗National lawIrish Packaging Regulations: producer, Major Producer and enforcement architecture.
Irish Statute Book ↗National amendmentFrom 1 January 2023 a Major Producer must be a member of an approved body.
Irish Statute Book ↗Government approval16 January 2026 approval to continue Ireland’s packaging EPR scheme.
gov.ie ↗Published 2026 tariffSupply-chain-stage material fees used by the page calculator.
Repak ↗DRS operatorProducer/importer status, registration, in-scope containers and deposit obligations.
Re-turn ↗Tax authorityCurrent €0.22 rate, VAT treatment and retailer obligation.
Revenue ↗Tax authorityQuarterly 19th-day filing/payment and conditional annual-filing route.
Revenue ↗Map the Producer, representation route, Article 44 transition, Repak class, conditional Re-turn / Revenue layers, regulatory cash, reporting and evidence before the first shipment creates an avoidable compliance gap.