Iceland
Selling waste oils into Iceland
Waste oils EPR in Iceland starts with the question foreign sellers ask first: who do we appoint here? The honest answer is nobody, and that tells you how the whole scheme works.
Picture shipping mineral oils or organic solvents into Iceland with no local company. There is no authorised representative to name, because the recycling fee is collected at customs from the importer of record, so compliance simply rides on that importer.
If you are the domestic producer or the importer bringing the oil in, you are the one covered. There is no turnover threshold, so the duty starts from the first litre placed on the market.
Registering waste oils in Iceland
There is no oils-specific portal. The fee runs through customs and the tax authority (Skatturinn), the same machinery 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 instead. The wider picture sits on the EPR in Iceland hub.
On cost, this is a statutory recycling fee set in Annex IV for oil products and Annex V for organic solvents, not a competitive scheme fee and not eco-modulated. No single amount applies, since the rate depends on the product category.
One exemption is worth flagging. So-called black oil can escape the standard fee, but only where Úrvinnslusjóður has approved an alternative take-back arrangement for it.
The reporting timetable for waste oils in Iceland
Reporting follows the standard recycling-fee rhythm. It runs on two-month periods, and the easiest way to hold the dates is a simple grid.
| Step | Where | When |
|---|---|---|
| Import clearance | Customs | Fee settled as the oil enters |
| Domestic return | Skatturinn | The 28th of the second month after each period |
| Payment | Skatturinn | Due together with the return |
The January to February period, for example, falls due on 28 April, and the pattern repeats through the year.
What changes next for waste oils in Iceland
The forward story is quiet, and that is the point. There is no dedicated EU EPR directive for waste oils. Used oils sit under the Waste Framework Directive, which sets a treatment priority to regenerate first but no producer-responsibility mandate.
So Iceland's oil fee is a national choice, not an EU requirement bearing down with new dates. For a stream that works the same fee-only way, see tyres EPR in Iceland.
Frequently asked questions about waste oils EPR in Iceland
Short answers to what sellers ask about waste oils here.
Who has to register for waste oils EPR in Iceland?
Whoever first places oil products or organic solvents on the Icelandic market, as a domestic producer or the importer of record. A domestic producer registers with the tax authority within 15 days of starting, while an importer settles the fee at customs clearance.
How much does waste oils EPR cost in Iceland?
The cost is a statutory recycling fee set in Annex IV for oil products and Annex V for organic solvents under Act 162/2002. It is not eco-modulated and not a negotiated scheme fee, and no single figure applies because the rate depends on the product category.
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 waste oils in Iceland?
There is no separate oils register. The fee runs through customs and the tax authority (Skatturinn), with the recycling fund Úrvinnslusjóður financing collection and treatment. Registration with the tax authority applies to domestic producers.
Can I handle Iceland waste oils EPR from abroad?
Yes. The recycling fee falls on the Icelandic importer of record, collected at customs, so a foreign seller with no local establishment has nobody separate to appoint and complies through that importer.
