1. Who are the obligated entities under the PWM Rules, 2016 for EPR?

The PWM Rules, 2016 categorize obligated entities mainly into two groups:

1. PIBOs – Producers, Importers and Brand Owners
2. SIMP – Seller – Importer – Manufacturer – Producer (primarily micro and small producers dealing in plastic raw material and related activities)

Key definitions:

• Producer (PIBO category): Any person engaged in the manufacture of plastic packaging or intermediate material used to manufacture plastic packaging, including those doing contract manufacturing for brand owners (irrespective of MSME micro/small registration).
• Importer (PIBO category): Any person who imports, for commercial use, plastic packaging or any commodity with plastic packaging, carry bags, plastic sheets or similar materials.
• Brand Owner: Any person or company who sells any commodity under a registered brand label and uses plastic packaging.

Under SIMP:

• Seller: Any person who sells plastic raw material (resin, granules or pellets) or intermediate material used for producing plastic packaging.
• Importer of plastic raw material: Any person who imports plastic raw material (e.g., resin, granules, pellets or intermediate material such as films or preforms) used for manufacturing plastic packaging.
• Manufacturer (SIMP): Any person engaged in the production of plastic raw material, including compostable and biodegradable plastics.
• Producer (SIMP): Same as the producer definition above, but only micro and small producers registered under the MSME Act, 2016 fall under SIMP.

Micro or small producers under the MSME Act are not required to register as PIBO producers; they must register under SIMP on the CPCB EPR portal.

2. Which entities are exempt from EPR registration and EPR liability?

Under the current framework:

• Micro and small enterprises that are Brand Owners are exempt from EPR registration as Brand Owners.
• Micro and small producers are exempt from EPR liability but must register on the SIMP portal and comply with SIMP registration and reporting requirements.
• There is no exemption from EPR registration for importers; all importers must register and meet EPR obligations as applicable.

3. How are micro and small enterprises defined for EPR purposes?

As per the revised MSME classification (effective 1 April 2025), micro and small enterprises are broadly defined based on investment in plant and machinery/equipment and annual turnover:

• Micro Enterprise: Investment in plant and machinery or equipment not exceeding ₹2.5 crore and annual turnover not exceeding ₹10 crore.
• Small Enterprise: Investment in plant and machinery or equipment not exceeding ₹25 crore and annual turnover not exceeding ₹100 crore. These thresholds determine whether an entity is treated as micro/small for EPR exemptions and SIMP categorization.

4. How is a producer under SIMP different from a producer under PIBO?

The distinction is primarily in registration category, business scale and obligations:

• Producer under PIBO:

1. Manufactures or imports plastic packaging or products with plastic packaging.
2. Registers as a PIBO on the CPCB EPR portal.
3. Must meet full EPR obligations (waste collection, recycling/EOL targets, annual returns, etc.).

• Producer under SIMP:

1. Typically deals with plastic raw materials (resins, granules, pellets) used to manufacture plastic packaging and is a micro or small unit under the MSME Act.
2. Registers separately in the SIMP category on the CPCB EPR portal.
3. Has reduced or exempt EPR liability but mandatory registration and basic reporting obligations.

5. What is the process for EPR registration?

Registration is done online through the CPCB EPR portal. In general, you will need to:

Create a user login on the CPCB EPR portal.

• Fill in KYC and entity details (legal name, PAN, GSTIN, CIN/other registration, address, etc.).
• Provide information on products and plastic packaging (categories, quantities, states of operation).
• Upload required supporting documents (authorizations, certificates, MSME details where applicable).
• Submit the application for review and approval.

6. Do Producers, Importers, Brand Owners and Sellers have different obligations under EPR?

Yes, each entity type has obligations aligned to its role in the plastic packaging value chain:

• Producer: An entity/person registered as a producer, is responsible for the lifecycle of the plastic packaging manufactures and must meet recycling/EOL targets (excluding sales to registered BO’s), meet minimum recycled content and file annual returns.
• Importer: An entity/person registered as importer, assume EPR liability for plastic packaging on imported goods, must offset liability through credits or other allowed mechanisms, meet minimum recycled content (Urep) and file annual returns. The U-Rep obligation can be meet through purchase of U-Rep certificates.
• Brand Owner: An entity/person registered as a brand owner (unless exempt as micro/small), must meet EPR targets for packaging used in the own branded products and file returns. Shall also ensure U-Rep & Resue obligations are meet.
• Seller (SIMP): Sellers of plastic raw material register under SIMP and have registration and reporting obligations that are distinct from PIBO packaging obligations.

All must comply with applicable registration, marking and labelling guidelines, reporting, target fulfilment and credit usage requirements.