EPR Guide - Flipbook - Page 42
Examples & Scenarios for Logistics, Transport,
and Manufacturing Companies
To make these concepts more concrete, let’s look at a few scenarios relevant to the guides audience
and how EPR obligations would work in each:
Example 1: UK Manufacturer as Brand Owner
Acme Electronics Ltd. manufactures small domestic appliances in the UK under
its own brand. They sell to UK retailers and also export some products. In 2025,
Acme had a £10m turnover and used 120 tonnes of packaging (cardboard
boxes, plastic inserts, etc.). They exceed thresholds, so they register as a large
producer. They report ~80t as household packaging (the product boxes and
inside packaging that end up with consumers) and ~40t as non-household
(bulk packaging used to deliver products to retail stores). In October 2025, they
receive an EPR invoice for ~80t of household packaging: for simplicity, say 50t
card (£190/t) and 30t plastic (£423/t) = £(50×190 + 30×423) ≈ £20,700.
They pay this in four instalments. Meanwhile, they also bought PRNs to cover
recycling of a similar tonnage.
Outcome
Facing 2026 modulated fees, Acme’s sustainability team worked to replace all polystyrene foam
inserts (Red-rated) with cardboard cushioning (fully recyclable), this change, though initially slightly
costly, will move ~5t of packaging from Red to Green and save Acme a few thousand pounds in
2026 fees while reinforcing their “100% recyclable packaging” marketing claim. As the brand owner,
Acme is clearly the obligated producer (had they hired a contract packer, that service provider would
assist but Acme retains responsibility). They ensure all departments, from design to 昀椀nance, are
aware of EPR so there are no surprises.
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