Brief overview of Extended Producer Responsibility (‘EPR’)  The meaning of EPR according to the Guidelines of EPR dated 16th February 2022 is the responsibility of a producer for the environmentally sound management of the product until the end of its life.  The following entities shall be covered under the Extended Producer Responsibility obligations and provisions of these guidelines namely: - a) Producer (P) b) Importer (I) c) Brand Owners (BO) and d) Plastic Waste Processors  A person or company who sells any commodity under a registered brand label or trademark is termed as Brand Owners (BO), in our instant case we understand that Nestle India is registered in centralized portal as a BO.  Recyclers and entities engaged in using plastic waste for energy (waste to energy) and converting it to oil (waste to oil), industrial composting are termed as Plastic Waste Processors, in our instant case we understand that Ricron panels private limited is registered in centralized portal as a Plastic waste processors with their name of Deeya panel products private limited ( now known as Ricron panels private limited).  The coverage of the of EPR extends to 4 categories of plastic mentioned in the below table: Categories Particulars Category I Rigid plastic packaging Category II Flexible plastic packaging of single layer or multilayer (more than one layer with different types of plastic), plastic sheets or like and covers made of plastic sheet, carry bags, plastic sachet or pouches. Category III Multilayered plastic packaging (at least one layer of plastic and at least one layer of material other than plastic) Category IV Plastic sheet or like used for packaging as well as carry bags made of compostable plastics.  The EPR target for the BO shall be determined by the percentage prescribed by the EPR guidelines from the eligible quantity in metric tonnes.  Eligible quantity is the sum of the average weight of virgin plastic packaging material (category-wise) purchased and introduced in market in the last two financial years and average quantity of pre-consumer plastic packaging in the last two financial years  The EPR target is taken as the percentage of eligible quantity category wise mentioned in the table below: S No Year Extended Producer Responsibility Target (%)

1 2021-22 25%

2 2022-23 70%

3 2023-24 100%

 The guidelines have also prescribed certain percentages with respect the EPR quantity to Recycle and also prescribed percentage with respect to the manufactured plastic during the year to use mandatory use of recycled plastic in plastic packaging.  Further, the guidelines prescribe certain Reuse obligation on BO using Category-I (rigid) plastic packaging for their products.  A Brand Owner who has fulfilled their Extended Producer Responsibility targets, category-wise, can use the surplus either set off previous year shortfall or Carry forward for use in succeeding year or Sell it to other Producers, Importers & Brand-Owners.  Environmental Compensation shall be levied with respect to nonfulfillment of EPR targets by BO. Such Compensation shall not absolve the BO of the obligations set out in the guidelines. The unfulfilled EPR obligations for a particular year will be carried forward to the next year for a period of three years. In case, the shortfall of Extended Producer Responsibility obligation is addressed within three years. The environmental compensation levied shall be returned to BO as given below namely a) Within one year of levying of EC: 75% return b) Within two years 60% return c) Within three years 40% return. d) After completion of three years on compensation getting due the entire environmental compensation amount shall be forfeited  Surplus in one category can only be used for off-setting, carry forward and sale in the same category. A surplus under reuse can be used for against reuse, recycling and also end of life disposal. A surplus under recycling can be used for recycling and end of life disposal. A surplus under end of life disposal cannot be used for reuse or recycle.  From the publicly available data available in the Centralized portal we understand that the minimum recycling Target for Nestle India is the following: Category of Plastic Min Recycling Target in MT Category – I 1263. Category – II 10079. Category – III 309. Category – IV 0  We further understand that the total quantity of plastic waste processed by Ricron Panels and waste processed attributed to Producers, Importers & Brand-Owners from the publicly available data available in the Centralized portal is the following: Category of Plastic Total Qty of Waste Processed in MT Waste processed W.R Certificate issued in MT Category – I 279 106 Category – II 136 104 Category – III 897 392

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EPR - About EPR credits

Subject: Corporate law

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Brief overview of Extended Producer Responsibility (‘EPR’)

The meaning of EPR according to the Guidelines of EPR dated 16th February 2022 is the

responsibility of a producer for the environmentally sound management of the product

until the end of its life.

The following entities shall be covered under the Extended Producer Responsibility

obligations and provisions of these guidelines namely: -

a) Producer (P)

b) Importer (I)

c) Brand Owners (BO) and

d) Plastic Waste Processors

A person or company who sells any commodity under a registered brand label or

trademark is termed as Brand Owners (BO), in our instant case we understand that

Nestle India is registered in centralized portal as a BO.

Recyclers and entities engaged in using plastic waste for energy (waste to energy) and

converting it to oil (waste to oil), industrial composting are termed as Plastic Waste

Processors, in our instant case we understand that Ricron panels private limited is

registered in centralized portal as a Plastic waste processors with their name of Deeya

panel products private limited ( now known as Ricron panels private limited).

The coverage of the of EPR extends to 4 categories of plastic mentioned in the below

table:

Categories Particulars

Category I Rigid plastic packaging

Category II Flexible plastic packaging of single layer

or multilayer (more than one layer with

different types of plastic), plastic sheets

or like and covers made of plastic sheet,

carry bags, plastic sachet or pouches.

Category III Multilayered plastic packaging (at least

one layer of plastic and at least one layer

of material other than plastic)

Category IV Plastic sheet or like used for packaging as

well as carry bags made of compostable

plastics.

The EPR target for the BO shall be determined by the percentage prescribed by the EPR

guidelines from the eligible quantity in metric tonnes.

Eligible quantity is the sum of the average weight of virgin plastic packaging material

(category-wise)

purchased and introduced in market in the last two financial years and average quantity of

pre-consumer

plastic packaging in the last two financial years

The EPR target is taken as the percentage of eligible quantity category wise mentioned

in the table below:

S No Year Extended Producer Responsibility Target (%)

EPR - About EPR credits

Corporate law

The PSBB Millennium School

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1 2021-22 25%

2 2022-23 70%

3 2023-24 100%

EPR - About EPR credits

Subject: Corporate law

School: The PSBB Millennium School

Students also viewed

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