Deposit refund return for imported single-use beverage containers

A deposit fee is charged on beverages sold in single-use containers made of aluminium, steel, glass or plastic.

Chargeable goods

Deposit fee

A deposit fee must be paid on:

• imported beverages for personal use or resale

• beverages produced or bottled in Iceland

This includes all beverages sold in Iceland in single-use containers that fall under tariff headings 2009, 2201, 2202, 2203, 2204, 2205, 2206 and 2208 of the Customs Tariff.

This includes:

• Fruit juices and soft drinks

• Water

• Beer and low-alcohol beverages

• Wine and spirits

No deposit fee is charged on beverages that are exported from Iceland.

Administration fee

In addition to the deposit fee, an administration fee must be paid. The amount of the administration fee varies depending on the type of container. These fees do not form part of the tax base for excise duty or similar production taxes.

VAT is calculated on the deposit fee and the administration fee, but not on other import charges.

Due dates

Imports:

• Payment is made at the time of customs clearance.

Production and bottling:

• Payment is made every two months.

The due date is the 28th day of the second month following the end of each period. If the due date falls on a public holiday or non-working day, it is moved to the next business day.

Penalty on unpaid deposit fees

If a deposit fee is not paid on time, a penalty of 1% of the unpaid amount is added for each commenced day after the due date, up to a maximum of 10%.

The penalty is imposed in accordance with Article 7 of Regulation No. 368/2000 on the collection, recycling and deposit fees for single-use beverage containers.