扒哥吃瓜

When to听submit听reports听

Operators with accredited materials听

If you are accredited to reprocess or export a material, you must submit听monthly reports听to your regulator听for听each accreditation you hold.听听听

Monthly reports for accredited operators are due by the听21st听day of each month (for the previous calendar month) and started in February 2026.听听听听

You must also听submit听an annual report by 28 February in the year following the accreditation year.听听听

Operators with materials听that are听registered听only听听

If you are registered听but not accredited听to reprocess or export a material,听you must听submit听quarterly reports听for that material听to your regulator. Quarters are based on a calendar year.听

Quarterly reports are due before the 21st day of each month following the end of the quarter, starting in April 2026. Submit your reports before:听听

• 21 April听听听听

• 21 July听听听

• 21 October听听听

• 21 January听听听

You must also听submit听an annual report before 21 March in the year following the year to which the report relates. This is a consolidation of the past 12 months鈥� data.听

If you have not received or exported packaging waste for reprocessing during the听quarter听you must听submit听a nil return.

How to record and report data听

Enter data in summary logs

Operators with accredited materials听must record data about packaging waste activity in summary logs听and upload the summary logs to the听鈥楻ecord reprocessed or exported packaging waste鈥� service.听

For operators with registered-only materials, completing summary logs will support you to record the data you听are required to听report.听

The data you upload in your summary logs will be used to:听听

• generate your monthly or quarterly reports听听

• calculate the 鈥榳aste balance鈥� from which you can issue packaging recycling notes (PRNs) and packaging export recycling notes (PERNs) if听you鈥檙e听accredited听

Read more about听summary logs.

Submit reports using the 鈥楻ecord reprocessed or exported packaging waste鈥� service听

To report data to regulators, you must use the听鈥楻ecord reprocessed or exported packaging waste鈥� service听to create and听submit听your reports.听

The service will pull together the relevant data from your summary logs and PRN or PERN records.听听

You听will听then听need to听add听some remaining data manually.听You will need to keep your own records听so听you can听enter this data into your monthly and quarterly reports.听

Your monthly or quarterly reports can only be verified and听submitted听by an approved person.

What data to report听

For each registration or听accreditation听you hold, you need to report certain data to the relevant regulator.听

You need to provide this information for each material you are registered or听accredited听for.

For detailed definitions of the听data听you need听to include in summary logs听and how to calculate the figures you need,听see the summary logs supplementary guidance听and find the data point in the relevant听template.

Data听reprocessors听must report听

In monthly reports (reprocessors听with accredited materials) and quarterly reports (reprocessors听with registered-only materials), you must include the following:听听听

• the tonnage of packaging waste you received for recycling during the reporting period听听

• details of the suppliers from whom you have received packaging waste during the period听听

• the tonnage of packaging waste you have recycled in the period听听

• the tonnage of packaging waste you received during the period but have not鈥痳ecycled (鈥榰nrecycled packaging waste鈥�)听听

• the tonnage of unrecycled packaging waste you have 鈥榮ent on鈥� during the period鈥�听听

• details听of the other听reprocessors, exporters or facilities to which you have 鈥榮ent on鈥� unrecycled waste during the period听听

In monthly reports, accredited reprocessors must also听include:听

• the tonnage of PRNs issued under this accreditation during the reporting period听听

• the average price per tonne that you received for PRNs sold under this accreditation during the reporting period听听

• the total revenue you received (excluding VAT) for the PRNs sold under this accreditation during the reporting period听

In annual reports, accredited reprocessors must also include听details of听how you have used the revenue from PRNs,听compared to how you听indicated听you would use it in the business plan you supplied in your accreditation application. You must explain any significant differences.

All of听the data above is captured in your summary logs, except for:听

• the tonnage of packaging waste that you recycle听each month听

• how much of the packaging waste听you received but did not recycle听each month听

• the revenue you receive for the sale of PRNs听and听how you have used it听in each year听

You will have to enter this data manually when you submit your reports.

Data exporters must report听

In monthly reports (exporters听with accredited materials) and quarterly reports (exporters听with registered-only materials), you must include the following:听

• the tonnage of packaging waste you received for export for recycling鈥痙uring the reporting period听听

• details of the suppliers from whom you have received packaging waste during the period听听

• the tonnage of packaging waste you have exported for recycling during the period and the overseas reprocessing sites to which it was exported听听

• details of any waste stopped during export or refused by the overseas reprocessing site, or repatriated during the period听听

• the tonnage of packaging waste you received for export for recycling during the period but have not鈥痚xported (鈥榰nexported听packaging waste鈥�)听听

• the tonnage of听unexported听packaging waste you have 鈥榮ent on鈥� during the period鈥�听听

• details of the other听reprocessors, exporters or facilities to which you have 鈥榮ent on鈥� unrecycled waste during the period听听

In monthly reports, accredited exporters must also include:听

• the tonnage of PERNs issued under this accreditation during the reporting period听听

• the average price per tonne that you received for the PERNs sold under this accreditation during the reporting period听听

• the total revenue you received (excluding VAT) for the PERNs sold under this accreditation during the reporting period听

In your annual reports,听accredited exporters听must also include听details of how you have used the revenue from PERNs听compared to how you听indicated听you would use it in the business plan you supplied in your accreditation application. You must explain any significant differences.听

All of听the above data听is captured in your summary logs, except for:听听

• the tonnage of packaging waste that you have received for export but have not exported during the period听

• the revenue you receive for the sale of PERNs听and听how you have used it听

You will have to enter this data manually when you听submit听your reports.

Reporting the recyclable proportion

When reporting tonnages in your monthly, quarterly and annual reports, you must only report the weight of the 鈥榬ecyclable proportion鈥� of the total packaging waste material.鈥�

Your sampling and inspection plan must set out how you will calculate the recyclable proportion of the packaging waste material you receive.

Read more about sampling and inspection plans (SIPs).

What data and supporting documentation to record听

You must keep supporting documentation for 7 years and make it available for inspection.听听

All registered and accredited听reprocessors听and exporters听

You听must听keep records of:听听

• details of the permits,听licences听and authorisations that you hold as a听reprocessor听or exporter听

• waste transfer notes and receipts听

• the sampling and inspection you carry out of the packaging waste that you receive for recycling or export听

• records of the weight of material recycled and when it was recycled - either at a UK or overseas reprocessing site听

• packaging waste that you have received but not recycled or exported听听

• unrecycled or听unexported听waste that听you鈥檝e听sent on to other facilities in the UK听

All reprocessors听听

All听reprocessors听must also keep records of the outputs from your recycling process.听

If听you鈥檙e听accredited, you听must also keep听financial records of the revenue that you receive from the PRNs or PERNs you issue under each accreditation you hold, and of how you use that听income.听

All exporters听

All exporters must also keep听the following records:听

• export paperwork such as听customs declarations and Annex VII forms听

• the overseas order or purchase agreement听听

• whether the shipment has cleared customs in the receiving country听听

• its receipt by the overseas site you have named听听

• that the packaging material has been accepted and recycled by an appropriately听permitted听overseas site听

• the听final destination听site听听

Accredited exporters听

Accredited exporters must also record:听

• documents and records to听evidence听that the recycling operations at the overseas sites to which you export packaging waste for recycling take place under conditions that are听broadly equivalent to requirements applicable to reprocessing sites in the United Kingdom听

• financial records of the revenue that you receive from the PERNs you issue under each accreditation you hold, and of how you use that听income听

You must also record documents and records to听demonstrate听a full audit trail for each exported load, from export to proof of receipt at the final overseas site. These may include, but are not limited to:听

• a completed and signed annex VII form听

• other waste movement or shipment documentation, such as a bill of lading听

• time and date stamped photographs at the overseas site听

• weighbridge tickets from the overseas site听

• customs documents听

• correspondence about invoices or specification of material received听

• proof of payment such as bank statements or financial documents听

• other correspondence from the overseas site听

This list is not exhaustive, and regulators would expect to see a combination of evidence to听demonstrate听proof of receipt. They will consider other evidence presented to them on a case-by-case basis.