Section 1 - Example  You manufacture components for the electronics industry, with raw materials sourced at home and abroad Packaging you remove: Locally sourced goods are delivered in boxes, with pallet wrap and pallets One supplier uses your steel cages to deliver and you have a reuse loop in place with him Plastic drums are imported with air board, shrouded in plastic wrap (the drums are returned to the supplier)

Section 1

Section 2 – Where does the packaging come from?

Source and Destination In order to decide which section of the form you need to report in, you should look at the sourced and destination of your goods Who are your suppliers? Are they within the ROI or are you the importer? Where are your customers based? Do you sell to the Republic of Ireland or do you export?

Section 2.1 – Example of packer You manufacture chocolates and pack them in the following way: Primary product is packaged in small cardboard boxes These are grouped in to larger boxes and pallets and pallet wrap are applied for shipping  All packaging is sourced locally and all products are sold in ROI – Section 2.1, Report as Brandholder for packaging applied  You deliver all goods to your customer, report 100% of the Brandholder figures in Distributor  Your customer removes all packaging report same tonnage in Retailer

This is based purely on packaging you apply, you are the first to transport all packaged goods and all packaging is removed by your customer

Section 2.1 – Example of wholesaler who sources goods locally You source sweets from other local suppliers The goods are packed in cardboard and plastic and some are placed on pallets You collect from half of the suppliers Your customers sell the product on without any associated packaging  You are not the Brandholder as you did not apply the packaging  You are the Distributor for the proportion of packaging on products you collect from local supplier  Report as Retailer for the associated packaging on all locally sourced products you sell, as all packaging is removed

In this example, the goods are sourced from a local supplier: You collect half of the goods and all packaging is removed by your customer

When both processes are part of your supply chain, it is best to break them down and then merge together:

Section 2.3 – Importing Products You import dolls from Asia and sell to retail outlets in ROI (2.3). The products are packed as follows: Each doll comes individually wrapped in plastic with a cardboard tag The dolls are grouped in cardboard boxes and delivered on pallets with pallet wrap. Some wrap and pallets are removed and should be reported in section 1.2. The balance is reported in section 2.3 You deliver to half of your customers Only the outer (secondary and tertiary) packaging is removed by the retail outlets You also import large paper cartons from the UK to apply to some of the deliveries  Report as Converter for the cartons as this is empty packaging you import  Report as Brandholder/Importer for the associated packaging around the product plus the cartons which you import and apply  Report as Distributor, for the proportion of packaging on product you are the first to transport  Report as Retailer for the outer packaging which your customer removes

Packaging on goods you import and sell on? Here you deliver 50% and all wood and some paper and plastic gets removed by your customer (EMPTIES  Converter)

In this example, there is reuse of wood, this is based on sales against waste and you are only charged for what goes to waste

Section All Exports Exporting empty and filled packaging…

In summary: Inputs and Outputs – 2 different concepts, 2 different sections Packaging on your products, report from Brandholder or Brandholder/Importer down Most companies, report some figures in the Brandholder or Brandholder/Importer sections Only report what you own Don’t report rental pallets on the form Report all figures to three decimal places

Please note that a training section has now been placed on our website: This contains additional examples which are sector specific