Deduction: Packaging removed from consumer’s home

On occasion, goods delivered to residential consumers may have packaging that is delivered with the product but is removed from the consumer’s home by the delivery service.  This packing is designated because it is supplied to the residential consumer at the time of the delivery but may be eligible for a deduction with appropriate proof that the packaging was removed from the residential consumer’s home and disposed of outside the residential waste stream.

For example, a big box retailer may provide home delivery for large appliances.  The appliance is delivered with its packaging (e.g. corrugated box, polystyrene, plastic film etc.) and its printed paper (e.g. warranty information).  Some delivery services may offer to remove the packaging (but not the paper warranty information) at the option of the consumer.  This packaging is designated because it was supplied (i.e. delivered with the purchased appliance) and must be reported in its totality without deduction. In these situations, the obligated Brand Owner or First Importer may claim a deduction for that portion of packaging that is removed from the home and disposed of outside the residential waste stream.  The steward must have auditable documentation to support the deduction of this material from its report and provide supporting information in the Deduction Declaration Form.