Iceland
Does Icelandic single-use plastics EPR apply to you
Here is the edge case that catches people. A single throwaway plastic cup sold in Iceland can owe two things at once, the ordinary packaging recycling fee and a separate litter cost. Single-use plastics EPR in Iceland is layered like that.
The rules come from the national single-use plastics law (Lög nr. 90/2020), which brings in the EU Single-Use Plastics Directive through the EEA. You are covered if you place plastic products in the listed categories on the Icelandic market, as a producer or importer, with no turnover threshold.
Registering and reporting single-use plastics in Iceland
There is no single portal that ties it all together, so the practical steps are:
- Register the fee-liable side with the tax authority (Skatturinn) within 15 days before starting, or settle it at customs if you import
- Pay the recycling fee on two-month periods, due the 28th of the second month after each period
- Meet the litter-cost and consumer-information duties under the einnota-plast rules, overseen by the Environment Agency
The exact register for the single-use plastics duties is not confirmed on a primary source, so confirm the reporting channel with the Environment Agency. The country overview is on the EPR in Iceland hub.
What is in force and what is still pending in Iceland
This is a partial scheme, so the honest split matters. The market bans on set throwaway items are in force through the EEA, and the rule tethering caps to plastic bottles has applied since 3 July 2024, matching the EU date.
What is not confirmed on an official Icelandic source is whether full producer responsibility for tobacco filters, wet wipes and balloons is actually in force yet. Treat those as pending rather than settled.
On cost, there is no competitive scheme fee or eco-modulation. You pay the statutory recycling fee where the product is a fee-good, and fund litter clean-up where the single-use plastics rules apply.
Keep the beverage-bottle deposit (Endurvinnslan) separate, as it is a different system again. For the fee side in general, see packaging EPR in Iceland.
Frequently asked questions about single-use plastics EPR in Iceland
Short answers to what sellers ask about single-use plastics here.
Who has to register for single-use plastics EPR in Iceland?
Whoever places listed single-use plastic products on the Icelandic market, as a producer or importer, with no turnover threshold. The recycling fee runs through customs and the tax authority, while the litter-cost and information duties sit under the national einnota-plast rules.
How much does single-use plastics EPR cost in Iceland?
There is no single figure and no eco-modulation. You pay the statutory recycling fee where the item is a fee-good under Act 162/2002, and since 2023 producers of certain plastic products also fund litter clean-up costs. There is no competitive scheme fee.
What happens if I sell without registering?
The recycling 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. The single-use plastics duties are overseen by the Environment Agency.
Which register covers single-use plastics in Iceland?
The fee side runs through customs and Skatturinn, with the fund managed by Úrvinnslusjóður. The single-use plastics litter and information duties sit under the einnota-plast rules, and the exact reporting register is not confirmed on a primary source.
Can I handle Iceland single-use plastics EPR from abroad?
Yes, in practice. The recycling fee falls on the Icelandic importer of record, so a foreign seller complies through that importer. A single-use plastics specific authorised representative requirement is not separately confirmed.
