Iceland
Does Icelandic packaging EPR apply to you
If you know packaging rules from Germany or France, the first surprise about packaging EPR in Iceland is what is missing. There is no marketplace-ID gate here, no LUCID-style number a platform checks before it lets you sell, because the fee is collected at customs instead.
That makes the scope question simpler. You are covered if:
- You manufacture packaging or packaged goods placed on the Icelandic market
- You import packaged goods, where the fee lands on you as the importer of record
- You sell into Iceland through an Icelandic importer, who carries the fee at customs
Since 2024 the duty applies to every producer regardless of turnover, so the old small-business exemption of roughly one million euros is gone.
Whoever first places the packaging on the market is the producer, with no size cut-off left.
Before you can sell packaging in Iceland
There is no packaging-specific portal to join. The recycling fee runs through customs and the tax authority (Skatturinn), the same channel as Iceland's other fee streams.
A domestic fee-liable producer registers with Skatturinn within 15 days before starting operations, under Act 162/2002 Art. 9(3). An importer settles the fee at customs clearance. The country overview sits on the EPR in Iceland hub.
One thing to keep separate is the deposit. Iceland has run a beverage-container deposit (Endurvinnslan) since 1989, but that deposit (skilagjald) is a different system from the packaging recycling fee (úrvinnslugjald) and the two should never be treated as one.
Reporting packaging volumes in Iceland
The recycling fee runs on two-month periods. Importers pay at customs clearance, and domestic producers file a bi-monthly return due the 28th of the second month after each period.
On cost, this is a statutory recycling fee under Act 162/2002, not a competitive scheme fee and not eco-modulated. Plastic and paper or cardboard packaging have carried the fee since 1 January 2006, and wider packaging EPR followed with the 2023 reform.
No single amount applies, because the rate depends on the packaging material and category, as published by Skatturinn.
Selling into Iceland and what changes next
If you have no Icelandic establishment, the fee still falls on the Icelandic importer of record. A packaging-specific authorised representative requirement is not confirmed on an official source, so treat the importer route as the practical path.
Confirm the position before relying on anything more, and see what an authorised representative does if you sell other streams too.
The big change on the EU side is the Packaging and Packaging Waste Regulation (PPWR). It applies in the EU, but as an EEA state Iceland takes it on only once it is incorporated, so it is not an Icelandic deadline yet. For a related plastics stream, see single-use plastics EPR in Iceland.
Frequently asked questions about packaging EPR in Iceland
Short answers to what sellers ask about packaging here.
Who has to register for packaging EPR in Iceland?
Whoever first places packaging or packaged goods on the Icelandic market, as a domestic producer or the importer of record. Since 2024 there is no turnover threshold, so producers of any size are covered, and an importer settles the fee at customs.
How much does packaging EPR cost in Iceland?
The cost is a statutory recycling fee under Act 162/2002, set by packaging material and category and published by Skatturinn. It is not eco-modulated or negotiated, so there is no single figure. Plastic and paper packaging have carried the fee since 2006.
What happens if I sell without registering?
The fee is enforced as a tax levy, so late or missed payment carries surcharges of 1 percent per started day, capped at 10 percent, plus interest. A non-filer receives an estimated assessment from Skatturinn.
Which register covers packaging in Iceland?
There is no separate packaging register or marketplace-ID check. The fee runs through customs and the tax authority (Skatturinn), with the recycling fund Úrvinnslusjóður financing collection and treatment.
Can I handle Iceland packaging EPR from abroad?
Yes, through the importer of record. The recycling fee is collected at customs from the Icelandic importer, so a foreign seller with no local establishment complies through that importer rather than a separate representative.
