814.621 order on packaging for drinks (EPO) of 5 July 2000 (Status January 1, 2008) the Swiss federal Council, view the art. 30A, let. b 30b, al. 2, 30 d, 32A, 39, al. 1, and 46, al. 2, of the Federal law of 7 October 1983 on the protection of the environment, given the Federal law of 6 October 1995 on technical barriers to trade, stop: Section 1 provisions general art. 1 scope and field of application this order regulates: a. rehabilitation and recovery of packaging for drinks (packaging) for use in Switzerland; (b) funding for the elimination of glass packaging.
It is applicable to the packaging of all drinks, except for milk and dairy products.
Art. 2 definitions refers to reusable packaging packaging that are meant to be filled again after being used.
Means packaging lost packages that are not intended to be filled again after being used.
Recycling of packaging means the manufacture of new packaging or other products from used packaging.
Section 2 requirements art. 3 composition traders, manufacturers and importers are allowed to drink only in packages that do not result in significant additional costs or technical difficulties for existing organizations for the collection, treatment and recycling.
Art. 4 mandatory information traders, manufacturers and importers who give beverages to consumers are required: a. to report the reusable packaging as such; This provision is not applicable to restaurant establishments; b. to indicate on returnable packaging the amount picked setpoint; c. to indicate on the packaging in PVC the name and address of a person subject to the recovery and established in Switzerland.
Section 3 delivery and recovery packages art. 5 mandatory deposit on the reusable packaging merchants, manufacturers and importers who are challenging consumers to drinks in reusable packaging are required to take a deposit on these packages. They are required to resume against refund of the deposit, the reusable packaging contained in their assortment.
Are exempt from these obligations: a. holders of restaurants, if they ensure the collection of reusable packaging; (b) traders, manufacturers and importers, if they charge consumers on home delivery, an amount equal to the value of the setpoint for the reusable packaging not returned.
The amount of the deposit is 30 cents for every reusable packaging.
Art. 6 mandatory deposit on lost in PVC packaging merchants, manufacturers and importers who are challenging consumers of beverages in packages lost in PVC are required to take a deposit on these packages. They are required to take, against reimbursement of the deposit, lost in PVC packaging contained in their assortment and recycling at their expense.
Are exempt from this obligation holders of restaurants, they provide for the collection of packaging in PVC.
The amount of the deposit is 30 cents at least for all lost in PVC packaging.
Art. 7 subsidiary obligation to take back the packaging lost PET and metal traders, manufacturers and importers who drinks consumers in lost PET or metal packaging and who pay a financial contribution to a private organization to ensure the elimination of all the packaging that they give, are required: a. to resume these packaging lost at all points of sale and at any time during opening hours; b. of recycling at their expense, etc. to make it clear in the points of sale, at a conspicuous location, they take back them.
Measures specific to the federal Department of the environment, transport, energy and communications (DETEC), defined in art. 8, are reserved.
Art. 8 measures in case of inadequate recycling rate the rate of recycling should be 75% at least for packaging in glass, PET and aluminium, considered separately. The recycling rate, for a given substance, corresponds to the proportion of packaging recycled in the course of a calendar year to the total weight of lost packages manufactured in this matter and given to be used in Switzerland.
If the recycling rate is not reached, DETEC can compel merchants, manufacturers, and importers: a. to collect a minimum deposit on lost packaging made in the subjects concerned; b. to resume these packages against refund of the deposit, etc. to recycle packaging taken back at their expense.
DETEC may limit this compulsory instruction packages, which are the main cause of the low recycling rate. It can set exceptions to this mandatory deposit if the recycling of packaging is provided in another way.
If manufacturers and importers provide annually more than 100 t of lost recyclable packaging manufactured in another material than glass, PET, aluminum or PVC, DETEC can, for that matter, set a minimum recycling rate and take the measures defined in the al. 2 section 4 tax elimination early on packaging in glass art. 9 liability for tax manufacturers who back empty packaging in glass for use in Switzerland and the importers of packaging of this type are required to pay a tax of early elimination (tax) on these packages to an organization that the federal Office for the environment (FOEN) will be mandated (Organization).
Liability also applies to importers of filled packaging in glass.
Are exempt from the tax: a. manufacturers and importers who challenge or import containers of a capacity of less than 0.09 l; (b) the manufacturers and importers who challenge or import less than 1,000 packages a half of the calendar year.
The name of the administrative unit has been adapted in application of art. 16 al. 3 o from 17 nov. 2004 on official publications (RS 170.512.1). This amendment has been made throughout the text.
Art. 10 tax amount the amount of the tax levied on each package is a penny at least and ten cents at most.
DETEC sets the amount of the tax based on the foreseeable costs of the activities defined in art. 12. it consults with interested circles beforehand.
The Organization must inform consumers by appropriate means of the amount of this tax.
Art. 11 mandatory disclosure and due payers are required to communicate to the organisation, 30 days at the latest after the end of a half of the calendar year, the number of packages subject to the tax, they have delivered or imported during this period. These indications will be presented according to the requirements of the Organization and broken down according to the amount of the tax.
The tax levied on packaging delivered or imported during a calendar year half is payable 60 days after the end of this semester. Interest on arrears are due in case of delay of payment; the organization may pay interest on advance payments.
If the organization delegates to the Federal Customs Administration the care to collect the tax, the levy, the due and the interests of the tax are submitted by analogy to customs legislation.
Art. 12 use of the tax the Organization must use the tax revenue to finance the following activities: a. collection and transportation of used glass; b. cleaning and sorting of the intact glass packaging; c. cleaning and treatment of the shards of glass intended for the manufacture of packaging or other products; d. information campaigns, notably to promote the reuse and recycling of glass packaging. These campaigns should not represent more than 10% of the annual revenue of the tax; e. the reimbursement of VAT (art. 14); f. own activities within the mandate of the FOEN.
Art. 13 payments to third parties anyone is seeking payments of the Organization for the activities defined in art. 12 is required to submit to it a reasoned request to no later than 31 March of the following year. The organization can determine the information that the application should contain.
The organization does consent payments to third parties insofar as they perform the activities concerned to adequately and economically satisfactory. It can operate checks for this purpose.
The organization makes payments for the activities defined in art. 12, let. a to d, according to the means available. She especially takes into account the volume and quality of the glass and the impact of these activities on the environment.
Art. 14 refund anyone exporting packages on which a fee has been paid is entitled to the refund of the tax if he makes a motivated request to the organization.
If the amount due is less than 25 francs, it is not reimbursed.
Applications for the refund of the tax may be submitted to the Organization for every six months of the calendar year; However, they must be filed no later than March 31 of the following year.
Art. 15 organization the FOEN mandate an adequate private organization to collect, manage and use the recipes. This organization should not have economic interests related to the manufacture, import, export, delivery or removal of packaging.
The FOEN contracts for a maximum period of five years with the organization. This fixed contract including the share of revenues that the organization can use for its own activities, and regulates the conditions and consequences of early termination.
The organization is obliged to entrust the revision to third-party independent. It must provide them with all the necessary information and allow them to access the records.
She may agree with the Federal Customs Administration of the levy of the tax on the importation. In this case, the Federal Customs Administration can undertake to communicate to the Organization the indications provided in the customs declarations and other observations in connection with the import or export of packaging.
The Organization respect to third parties the professional secrecy of taxpayers.
Art. 16 monitoring of UN the FOEN monitors the organization. It can give him instructions, including with regard to the use of tax revenue.
The Organization must provide all the necessary information to the FOEN and allow him access to the records.
It must submit to the FOEN, on 31 May of each year at the latest, a report on its activities for the previous year. This report must include: a. annual accounts; b. review report; c. the indication of the number of packages subject to the tax, according to the amount of the tax charged, who reported for the previous year; d. a list detailing the use of tax revenues and indicating the amount, the trust and beneficiaries.
The FOEN publishes the report, with the exception of falling under professional secrecy or the trade secret or information that would allow to deduct this type of information.
Art. 17 procedure the Organization shall decide by way of decision on applications for reimbursement of the tax (art. 14) and payments to third parties (art. 13).
New content according to ch. II 80 O Nov. 8. 2006 adaptation of orders of the federal Council to the total revision of the Federal procedure, in force since Jan. 1. 2007 (RO 2006 4705).
Repealed by no II 80 of the O of Nov. 8. 2006 adaptation of orders of the federal Council to the total revision of the Federal procedure, with effect from Jan 1. 2007 (RO 2006 4705).
Section 5 communications required art. 18 manufacturing and import manufacturers and importers of drinks are required to communicate annually to the FOEN, according to its data, and before the end of February: the volume of beverages produced or imported the previous year for purposes of consumption in Switzerland, given separately for reusable packaging and for lost packages, distinguishing between the different materials used for their manufacture and between different kinds of drinks; b. the weight of the packaging. lost recyclable used for the packaging of beverages produced or imported the previous year for purposes of consumption in Switzerland, distinguishing between the different materials used in their manufacture, and between different kinds of drinks.
Art. 19 recovery and recycling traders, manufacturers and importers who are required to take back lost packages (art. 6, para. 1; art. 7, al. 1; art. 8, al. 2) shall communicate each year to the FOEN, before the end of the month of February, the weight of the packages returned or recycled the previous year. They must distinguish between the different materials used in the manufacture of these packages.
Anyone who recycles professional title of packaging, import them or exports for recycling purposes shall communicate each year to the FOEN, before the end of February and by distinguishing between the different materials used in their manufacture, the weight of the packaging recycled the previous year, as well as the name of the business of recycling and the recycling mode adopted.
Art. 20 communication of information to private services anyone who is required to provide information can also communicate them to a private service before the end of February. In this case, it ensures that this service gathers information and transmit them to the FOEN before the end of April.
The FOEN has control over all individual statements.
Section 6 provisions final art. 21 enforcement enforcement of this order is the responsibility of the cantons, subject to the provisions of which execution is entrusted to a federal authority.
Art. 22 repeal and amendment of existing law the order of 22 August 1990 on the packaging for drinks is repealed.
[RO 1990 1480, 1991-40, 1995-5505, 1998 832]
Repealed by no IV 33 of the O on August 22, 2007 relating to the formal update of federal law, with effect from Jan 1. 2008 (RO 2007 4477).
Art. 23 entry into force subject to para. 2, this order comes into force on January 1, 2001.
DETEC will decide the entry into force of the art. 9 to 14, 16 and 17 when he will enact the Ordinance on the amount of the fee elimination early on glass packaging (art. 10, para. 2).
These sections come into force Jan. 1. 2002 (art. 2 of the O from 7 sept. 2001 relative to the amount of the fee elimination early on the glass bottles for drinks - RS 814.621.4).
RO 2000 1949 SR 814.01 SR 946.51 State on January 1, 2008