• Packaging undertaking means any person who packages, imports, or sells packaged goods within their economic or professional activities.
• An undertaking who fills packaging in Estonia, purchases packaged goods from another EU member state, or imports packaged goods from third countries is responsible for the recycling of packaging.
• If a packaging undertaking delegates the obligations imposed on them by the Packaging Excise Duty Act to Eesti Pakendiringlus, the liability of the packaging undertaking for achieving the target recovery indicators is transferred to Eesti Pakendiringlus.