Yes. Because the cosmetics are packed prior to shipment, there is a duty to prepare and file an annual report with BDO. The report should reflect all types of packaging used—e.g. in this case plastic, paper or paperboard (depending on the materials used).
In connection with the shipment of products sold to individual consumers in Poland, firm XYZ becomes an entity introducing products in packaging onto the market.
The first obligation of XYZ is registration in the BDO system (Database on Products, Packaging and Waste Managment) prior to beginning to conduct activity in Poland (i.e. prior to shipping products sold to customers).
After registration in BDO, the entity will obtain a number and access to the database, and will be able to fulfil the second obligation, i.e. submitting an annual report on products, packaging and waste management by 15 March for the prior year.
It should be borne in mind that every entity introducing products in packaging onto the market has a packaging recovery and recycling duty. If the required level of recovery and recycling is not achieved in a given year, the importer is required to pay a product fee.
To summarize, in the example given above, firm XYZ should register in the BDO system, prepare annual reports, and ensure that the required level of recovery and recycling of packaging is met, or pay a product fee to the account of the province marshal’s office in Warsaw.
In the model presented, products in packaging are introduced into Poland by the foreign firm XYZ. The products are stored in the Polish warehouse of the subsidiary’s store, and until the time of sale, e.g. of tools, the products remain the property of foreign firm XYZ.
Thus the entity introducing products in packaging onto the Polish market is foreign firm XYZ, which will bear all obligations connected with filing reports on products, packaging and waste management, as well as the duty to achieve a certain level of recovery and recycling.