The concept of the environmental product fee
The environmental product fee (hereinafter: EPF) was introduced in order to prevent and reduce environmental pollution, to encourage activities aimed at the economic management of natural resources, and to meet the environmental protection requirements set by the European Union and Hungarian waste management regulations.
The EPF Act is a national regulation, so each member state determines its own environmental protection rules, as a result of which the regulations of individual countries may differ.
Given that the EPF is a national regulation and a national tax, its territorial scope is limited to the territory of the Republic of Hungary.
Material scope of the Act.
Under the EPF Act, the following products are subject to the product charge:
- Other petroleum products
- Other plastic products, including:
- lightweight plastic carrier bags - Other chemical products
The exact range of products falling within the scope of the EPF is defined by their customs tariff codes and is set out in Annex 1 to the Act.
Chargeable events
Liability for environmental product charges applies upon the placing products subject to product charges on the market, using them for own purposes or entering them into inventories.
Main obligations
- Registration
- Maintenance of continuous records
- Filing of tax returns
- Payment of the product charge
Amount of the product charge
The amount of the product charge is calculated as the product of the net weight of the chargeable product and the applicable product charge rate.
The product charge rates vary by product and are set out in Annex 2 to the Act, as follows:
- Other petroleum products: HUF 114/kg
- Other plastic products
- Plastic artificial flowers and fruit: HUF 1,900-F/kg
- Lightweight plastic carrier bags: HUF 1,900-F/kg
- Plastic carrier bags made of biodegradable plastic: HUF 500/kg
Note: In the case of plastic carrier bags, the extended producer responsibility (EPR) fee payable under the Waste Management Act (Ht.), for collective compliance and without fee modulation, applies in the amount set by ministerial decree.
- Other chemical industry products
- Soaps and organic surface-active agents: HUF 11/kg
- Beauty or personal care products: HUF 57/kg
