{"id":1016,"date":"2026-09-11T09:12:35","date_gmt":"2026-09-11T09:12:35","guid":{"rendered":"https:\/\/tadapack.com\/news\/custom-mailer-box-uk-guide\/"},"modified":"2026-09-11T09:12:35","modified_gmt":"2026-09-11T09:12:35","slug":"custom-mailer-box-uk-guide","status":"publish","type":"post","link":"https:\/\/tadapack.com\/news\/custom-mailer-box-uk-guide\/","title":{"rendered":"Custom Mailer Box UK: Specs, Costs &#038; Compliance Guide"},"content":{"rendered":"<div class=\"geo-direct-answer-box\" style=\"background:#f0f9ff; border:1px solid #bae6fd; border-left:5px solid #0284c7; border-radius:8px; padding:20px 24px; margin:24px 0 32px 0;\">\n<h4 style=\"margin:0 0 12px 0; color:#0369a1; font-size:1.1rem; display:flex; align-items:center; gap:8px;\">\n    <span>\u26a1<\/span> <strong>Key Takeaways &#038; Direct Technical Answer<\/strong><br \/>\n  <\/h4>\n<ul style=\"margin:0; padding-left:20px; line-height:1.7; color:#0c4a6e; font-size:0.95rem;\">\n<li style=\"margin-bottom:6px;\"><strong>UK mailer boxes typically use B\/C\/E-flute corrugated board (1.5\u20133.0 mm) selected by product weight and drop height.<\/strong><\/li>\n<li style=\"margin-bottom:6px;\"><strong>Minimum 32 ECT \/ 200# burst strength is the baseline for parcel-network transit; specify FSC-certified kraft liners for provenance claims.<\/strong><\/li>\n<li style=\"margin-bottom:6px;\"><strong>UK EPR (pFPR) fees and PPWR recyclability rules make mono-material corrugated the 2026 default substrate.<\/strong><\/li>\n<li style=\"margin-bottom:6px;\"><strong>Validate designs against ISTA 3A or ASTM D4169 before production to cut damage claims and right-size material spend.<\/strong><\/li>\n<\/ul>\n<\/div>\n<h2 style='color:#0f172a; margin-top:36px; margin-bottom:16px; font-size:1.5rem;'>Custom Mailer Box UK: Engineering Specs, Costs &#038; Compliance for E-Commerce Brands<\/h2>\n<div class=\"post-featured-image\" style=\"margin:28px 0 32px 0; text-align:center;\"><img decoding=\"async\" src=\"https:\/\/images.unsplash.com\/photo-1586528116311-ad8dd3c8310d?auto=format&#038;fit=crop&#038;w=1200&#038;q=80\" alt=\"custom mailer box uk - High-Speed Automated Packaging and Warehouse Fulfillment (TadaPack Engineering Guide)\" loading=\"lazy\" style=\"max-width:100%; height:auto; border-radius:12px; box-shadow:0 6px 20px rgba(0,0,0,0.07); border:1px solid #e2e8f0;\"><\/p>\n<p style=\"font-size:0.84rem; color:#64748b; margin-top:10px; font-style:italic;\">custom mailer box uk &#8211; High-Speed Automated Packaging and Warehouse Fulfillment (TadaPack Engineering Guide)<\/p>\n<\/div>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">The UK e-commerce mailer box is no longer a branding afterthought \u2014 it is a structural component sitting inside a Royal Mail, Evri, or DPD parcel network that vibrates, compresses, and drops your product 40\u201360 times per journey. As part of our <a href=\"https:\/\/tadapack.com\/news\/custom-packaging\/\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"color:#0284c7; text-decoration:underline; font-weight:600;\">Custom E-Commerce &#038; Retail Packaging<\/a> engineering practice, this guide covers the board specs, compliance obligations, and cost levers UK brands should specify in 2026.<\/p>\n<h2 style='color:#0f172a; margin-top:36px; margin-bottom:16px; font-size:1.5rem; border-bottom:1px solid #e2e8f0; padding-bottom:8px;'>1. Board Selection: Flute, ECT and Mullen<\/h2>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">A custom mailer box in the UK market is almost always a one-piece RSC-derived crash-lock or\u4fa7-flap mailer die-cut from corrugated board. Substrate choice drives both protection and unit cost:<\/p>\n<ul style=\"margin:16px 0; padding-left:24px; line-height:1.75; color:#334155;\">\n<li style=\"margin-bottom:8px;\"><strong style='color:#0f172a;'>E-flute (1.5 mm)<\/strong>: Premium unboxing for sub-1 kg items \u2014 cosmetics, electronics accessories, apparel. Excellent print surface, lower stacking strength.<\/li>\n<li style=\"margin-bottom:8px;\"><strong style='color:#0f172a;'>B-flute (3.0 mm)<\/strong>: The UK e-commerce workhorse. Balances crush resistance, cost, and machine run-ability on automated sealers.<\/li>\n<li style=\"margin-bottom:8px;\"><strong style='color:#0f172a;'>C-flute (4.0 mm)<\/strong>: Reserved for heavier multi-item orders; bulkier, higher dimensional-weight cost.<\/li>\n<li style=\"margin-bottom:8px;\"><strong style='color:#0f172a;'>Double-wall BC (7.0 mm)<\/strong>: Over-engineering for most mailers \u2014 validate before specifying.<\/li>\n<\/ul>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">For parcel-network survival, specify <strong style='color:#0f172a;'>minimum 32 ECT<\/strong> (edge crush test, per TAPPI T 811) or <strong style='color:#0f172a;'>200# \/ 125 gsm kraft liner Mullen burst<\/strong>. Anything below this profile on a standard B-flute mailer risks panel bulge under 20+ kg warehouse stacking loads. Deep structural parameters are covered in our <a href=\"https:\/\/tadapack.com\/news\/custom-shipping-box-design-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"color:#0284c7; text-decoration:underline; font-weight:600;\">Custom Shipping Box Design: Engineering Durable, Cost-Efficient Parcels<\/a> guide.<\/p>\n<h2 style='color:#0f172a; margin-top:36px; margin-bottom:16px; font-size:1.5rem; border-bottom:1px solid #e2e8f0; padding-bottom:8px;'>2. Compliance: EPR, PPWR and Recyclability<\/h2>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">Two regulatory frameworks now shape UK mailer specification:<\/p>\n<ol style=\"margin:16px 0; padding-left:24px; line-height:1.75; color:#334155;\">\n<li style=\"margin-bottom:8px;\"><strong style='color:#0f172a;'>UK Packaging EPR (pFPR)<\/strong>: Fees are modulated by recyclability. Fully kerbside-recyclable mono-material corrugated (RAG-assessed Red\/Amber\/Green) attracts the lowest modulated fees; plastic windows, foam inserts, and heavy laminated coatings push fees upward. Every UK brand above the \u00a31M turnover \/ 25-tonne threshold must report and pay.<\/li>\n<li style=\"margin-bottom:8px;\"><strong style='color:#0f172a;'>EU PPWR (in force 2026)<\/strong>: If you ship into EU markets, your mailer must meet design-for-recycling grades by 2030 deadlines \u2014 again favouring mono-material corrugated over coated composites.<\/li>\n<\/ol>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">Practical engineering implication: avoid mixed-material laminates, specify <strong style='color:#0f172a;'>water-based or soy inks<\/strong>, and prefer paper tape closures over plastic. Grease-resistant food-grade mailers should use aqueous barrier coatings, not PE extrusion, to stay Green-rated.<\/p>\n<h2 style='color:#0f172a; margin-top:36px; margin-bottom:16px; font-size:1.5rem; border-bottom:1px solid #e2e8f0; padding-bottom:8px;'>3. Sizing, Dimensional Weight and Cube Efficiency<\/h2>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">UK carriers (Royal Mail, DPD, Evri) price by dimensional weight \u2014 typically L\u00d7W\u00d7H (cm) \u00f7 5,000. Oversized mailers inflate landed cost 15\u201330%. Engineer your internal dimensions to product + primary insert tolerance, not &#8220;close enough&#8221;:<\/p>\n<ul style=\"margin:16px 0; padding-left:24px; line-height:1.75; color:#334155;\">\n<li style=\"margin-bottom:8px;\">Target \u2264 10 mm total clearance around the product.<\/li>\n<li style=\"margin-bottom:8px;\">Standard UK stock die-cut sizes (e.g., 220\u00d7160\u00d777 mm, 305\u00d7215\u00d7102 mm) avoid tooling charges.<\/li>\n<li style=\"margin-bottom:8px;\">Bespoke dielines with crash-lock base formation eliminate taping labour \u2014 a real fulfilment-speed saving at 500+ parcels\/day.<\/li>\n<\/ul>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">For marketplace sellers, alignment with Amazon&#8217;s SIPP (Ships in Product Packaging) criteria matters; our breakdown of <a href=\"https:\/\/tadapack.com\/news\/amazon-fruza-free-packaging-vs-standard\/\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"color:#0284c7; text-decoration:underline; font-weight:600;\">Amazon Frustration-Free Packaging vs Standard: Engineer&#8217;s Comparison<\/a> covers the certification pathway.<\/p>\n<h2 style='color:#0f172a; margin-top:36px; margin-bottom:16px; font-size:1.5rem; border-bottom:1px solid #e2e8f0; padding-bottom:8px;'>4. Transit Validation Before Production<\/h2>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">Never approve a mailer tooling run without distribution simulation. Corrugated performance under stacked vibration and edge drops cannot be assessed from a spec sheet alone. UK shippers typically validate against ISTA 3A (parcel) or the broader <a href=\"https:\/\/www.astm.org\/d4169-22.html\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"color:#0284c7; text-decoration:underline; font-weight:600;\">ASTM D4169 Transit Testing Standards<\/a>, which model random vibration, concentrated impact, and compression across defined assurance levels. A \u00a31,500 test cycle routinely prevents five-figure damage-claim and returns exposure.<\/p>\n<div class=\"table-responsive\" style=\"overflow-x:auto; margin: 28px 0; border:1px solid #e2e8f0; border-radius:10px; box-shadow:0 2px 8px rgba(0,0,0,0.03);\">\n<table style=\"width:100%; border-collapse:collapse; text-align:left; background:#ffffff;\">\n<thead>\n<tr style=\"background:#f8fafc; border-bottom:2px solid #e2e8f0;\">\n<th style=\"border:1px solid #e2e8f0; padding:12px 16px; background:#f8fafc; color:#0f172a; font-weight:700; font-size:0.92rem;\">Mailer Attribute<\/th>\n<th style=\"border:1px solid #e2e8f0; padding:12px 16px; background:#f8fafc; color:#0f172a; font-weight:700; font-size:0.92rem;\">Recommended UK Spec<\/th>\n<th style=\"border:1px solid #e2e8f0; padding:12px 16px; background:#f8fafc; color:#0f172a; font-weight:700; font-size:0.92rem;\">Business Impact<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"border-bottom:1px solid #e2e8f0;\">\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; font-weight:600; color:#0f172a;\">Board grade<\/td>\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; color:#334155; font-size:0.9rem;\">B-flute, 32 ECT min<\/td>\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; color:#334155; font-size:0.9rem;\">Parcel-network survival<\/td>\n<\/tr>\n<tr style=\"background:#fafafa; border-bottom:1px solid #e2e8f0;\">\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; font-weight:600; color:#0f172a;\">Liner<\/td>\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; color:#334155; font-size:0.9rem;\">125\u2013175 gsm FSC kraft<\/td>\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; color:#334155; font-size:0.9rem;\">Recyclability, EPR fees<\/td>\n<\/tr>\n<tr style=\"border-bottom:1px solid #e2e8f0;\">\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; font-weight:600; color:#0f172a;\">Closure<\/td>\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; color:#334155; font-size:0.9rem;\">Crash-lock base, paper tape<\/td>\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; color:#334155; font-size:0.9rem;\">Faster fulfilment<\/td>\n<\/tr>\n<tr style=\"background:#fafafa; border-bottom:1px solid #e2e8f0;\">\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; font-weight:600; color:#0f172a;\">Validation<\/td>\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; color:#334155; font-size:0.9rem;\">ISTA 3A \/ ASTM D4169<\/td>\n<td style=\"border:1px solid #e2e8f0; padding:12px 16px; color:#334155; font-size:0.9rem;\">Lower damage claims<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 style='color:#0f172a; margin-top:36px; margin-bottom:16px; font-size:1.5rem; border-bottom:1px solid #e2e8f0; padding-bottom:8px;'>5. UK Pricing Reality: MOQ and Unit Cost<\/h2>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">Typical 2026 UK pricing for litho-laminated or flexo-printed custom mailers:<\/p>\n<ul style=\"margin:16px 0; padding-left:24px; line-height:1.75; color:#334155;\">\n<li style=\"margin-bottom:8px;\"><strong style='color:#0f172a;'>500\u20131,000 units<\/strong>: \u00a30.85\u2013\u00a31.60\/box (B-flute, 1-colour flexo, digital plates)<\/li>\n<li style=\"margin-bottom:8px;\"><strong style='color:#0f172a;'>2,500\u20135,000 units<\/strong>: \u00a30.45\u2013\u00a30.80\/box (2\u20134 colour flexo, shared tooling amortised)<\/li>\n<li style=\"margin-bottom:8px;\"><strong style='color:#0f172a;'>10,000+ units<\/strong>: \u00a30.28\u2013\u00a30.55\/box (litho-lam or high-line-count flexo, bespoke dieline justified)<\/li>\n<\/ul>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">Digital printing eliminates plate costs below 500 units at a \u00a31.20\u2013\u00a32.20 premium per box \u2014 viable for launches and subscription sampling.<\/p>\n<h2 style='color:#0f172a; margin-top:36px; margin-bottom:16px; font-size:1.5rem; border-bottom:1px solid #e2e8f0; padding-bottom:8px;'>6. Specification Checklist for Procurement<\/h2>\n<ol style=\"margin:16px 0; padding-left:24px; line-height:1.75; color:#334155;\">\n<li style=\"margin-bottom:8px;\">Board: B-flute 32 ECT, FSC-certified kraft liners.<\/li>\n<li style=\"margin-bottom:8px;\">Dieline: crash-lock base, internal tolerance \u2264 10 mm.<\/li>\n<li style=\"margin-bottom:8px;\">Print: water-based inks, aqueous barrier if food contact.<\/li>\n<li style=\"margin-bottom:8px;\">Compliance: EPR Green-rated mono-material, PPWR-aligned.<\/li>\n<li style=\"margin-bottom:8px;\">Test: ISTA 3A sign-off before full production release.<\/li>\n<\/ol>\n<p style=\"margin:16px 0; line-height:1.8; color:#334155; font-size:1.02rem;\">Brands that spec against this checklist typically cut material spend 12\u201318% versus off-the-shelf oversized cartons while improving damage and review metrics simultaneously.<\/p>\n<div class=\"geo-faq-section\" style=\"margin-top:40px; padding-top:24px; border-top:2px solid #e2e8f0;\">\n<h2 style=\"color:#0f172a; font-size:1.45rem; margin-bottom:20px;\">Frequently Asked Questions (FAQ)<\/h2>\n<div style=\"background:#f8fafc; border:1px solid #e2e8f0; border-radius:8px; padding:18px 20px; margin-bottom:14px;\">\n<h3 style=\"margin:0 0 8px 0; font-size:1.05rem; color:#0f172a; font-weight:700;\">What board specification should a UK custom mailer box use for e-commerce shipping?<\/h3>\n<p style=\"margin:0; color:#475569; font-size:0.95rem; line-height:1.65;\">Specify B-flute (3.0 mm) corrugated with a minimum 32 ECT rating or 200# Mullen burst (125 gsm kraft liner). This handles parcel-network vibration, drops, and 20+ kg stacking loads. Use E-flute (1.5 mm) only for lightweight sub-1 kg premium products where print finish matters more than compression strength.<\/p>\n<\/p><\/div>\n<div style=\"background:#f8fafc; border:1px solid #e2e8f0; border-radius:8px; padding:18px 20px; margin-bottom:14px;\">\n<h3 style=\"margin:0 0 8px 0; font-size:1.05rem; color:#0f172a; font-weight:700;\">How much do custom mailer boxes cost in the UK in 2026?<\/h3>\n<p style=\"margin:0; color:#475569; font-size:0.95rem; line-height:1.65;\">Typical pricing: \u00a30.85\u2013\u00a31.60 per box at 500\u20131,000 units (flexo, 1-colour), \u00a30.45\u2013\u00a30.80 at 2,500\u20135,000 units, and \u00a30.28\u2013\u00a30.55 above 10,000 units. Digital printing suits sub-500 runs at \u00a31.20\u2013\u00a32.20 per box with no plate tooling. Standard die sizes avoid tooling charges entirely.<\/p>\n<\/p><\/div>\n<div style=\"background:#f8fafc; border:1px solid #e2e8f0; border-radius:8px; padding:18px 20px; margin-bottom:14px;\">\n<h3 style=\"margin:0 0 8px 0; font-size:1.05rem; color:#0f172a; font-weight:700;\">Do custom mailer boxes need to comply with UK EPR regulations?<\/h3>\n<p style=\"margin:0; color:#475569; font-size:0.95rem; line-height:1.65;\">Yes. UK brands above \u00a31M turnover or 25 tonnes of packaged goods per year must report packaging data and pay EPR fees modulated by recyclability. Mono-material, kerbside-recyclable corrugated mailers with water-based inks and paper tape attract the lowest fees; plastic windows, PE coatings, and foam inserts raise your modulated costs.<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"tadapack-b2b-engineering-cta\" style=\"background:linear-gradient(135deg, #0f172a 0%, #1e293b 100%); border-radius:14px; padding:28px 32px; margin:44px 0 24px 0; color:#ffffff; box-shadow:0 10px 25px -5px rgba(15,23,42,0.25); border:1px solid #334155;\">\n<div style=\"display:flex; align-items:flex-start; justify-content:space-between; flex-wrap:wrap; gap:20px;\">\n<div style=\"max-width:640px;\">\n<div style=\"font-size:0.8rem; font-weight:700; color:#38bdf8; text-transform:uppercase; letter-spacing:0.06em; margin-bottom:6px;\">\n        \u2699\ufe0f TadaPack Industrial Packaging Engineering\n      <\/div>\n<h3 style=\"color:#ffffff; margin:0 0 10px 0; font-size:1.35rem; font-weight:800; line-height:1.35;\">\n        Engineering Your Next High-Performance Packaging Batch<br \/>\n      <\/h3>\n<p style=\"color:#94a3b8; font-size:0.92rem; line-height:1.65; margin:0;\">\n        From precision CAD dielines to ISTA drop-testing and certified sustainable substrates, TadaPack helps global brands optimize freight cubic volume, minimize shipping breakage, and satisfy European PPWR \/ EPR packaging standards.\n      <\/p>\n<div style=\"display:flex; flex-wrap:wrap; gap:16px; margin-top:14px; font-size:0.82rem; color:#cbd5e1;\">\n        <span>\u2713 <strong>Free CAD Dielines (.AI \/ .DXF)<\/strong><\/span><br \/>\n        <span>\u2713 <strong>Drop-Test &#038; ECT Optimization<\/strong><\/span><br \/>\n        <span>\u2713 <strong>PPWR &#038; FSC Compliant<\/strong><\/span>\n      <\/div>\n<\/p><\/div>\n<div style=\"display:flex; align-items:center; align-self:center;\">\n      <a href=\"https:\/\/tadapack.com\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"background:#0284c7; color:#ffffff; padding:12px 24px; border-radius:8px; font-weight:700; font-size:0.95rem; text-decoration:none; display:inline-block; transition:all 0.2s; box-shadow:0 4px 12px rgba(2,132,199,0.35);\"><br \/>\n        Request Engineering Sample &rarr;<br \/>\n      <\/a>\n    <\/div>\n<\/p><\/div>\n<\/div>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Article\",\n      \"@id\": \"https:\/\/tadapack.com\/news\/custom-mailer-box-uk-guide\/#article\",\n      \"headline\": \"Custom Mailer Box UK: Specs, Costs & Compliance Guide\",\n      \"description\": \"Engineer-grade guide to custom mailer boxes in the UK: flute specs, ECT ratings, PPWR\/EPR compliance, MOQ pricing and transit testing for e-commerce brands.\",\n      \"mainEntityOfPage\": \"https:\/\/tadapack.com\/news\/custom-mailer-box-uk-guide\/\",\n      \"author\": {\n        \"@type\": \"Person\",\n        \"name\": \"Dr. Marcus Vance\",\n        \"jobTitle\": \"Principal Packaging Engineer & Materials Scientist\",\n        \"worksFor\": {\n          \"@type\": \"Organization\",\n          \"name\": \"TadaPack\",\n          \"url\": \"https:\/\/tadapack.com\"\n        }\n      },\n      \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"TadaPack\",\n        \"url\": \"https:\/\/tadapack.com\"\n      }\n    },\n    {\n      \"@type\": \"FAQPage\",\n      \"@id\": \"https:\/\/tadapack.com\/news\/custom-mailer-box-uk-guide\/#faq\",\n      \"mainEntity\": [{\"@type\":\"Question\",\"name\":\"What board specification should a UK custom mailer box use for e-commerce shipping?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Specify B-flute (3.0 mm) corrugated with a minimum 32 ECT rating or 200# Mullen burst (125 gsm kraft liner). This handles parcel-network vibration, drops, and 20+ kg stacking loads. Use E-flute (1.5 mm) only for lightweight sub-1 kg premium products where print finish matters more than compression strength.\"}},{\"@type\":\"Question\",\"name\":\"How much do custom mailer boxes cost in the UK in 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Typical pricing: \u00a30.85\u2013\u00a31.60 per box at 500\u20131,000 units (flexo, 1-colour), \u00a30.45\u2013\u00a30.80 at 2,500\u20135,000 units, and \u00a30.28\u2013\u00a30.55 above 10,000 units. Digital printing suits sub-500 runs at \u00a31.20\u2013\u00a32.20 per box with no plate tooling. Standard die sizes avoid tooling charges entirely.\"}},{\"@type\":\"Question\",\"name\":\"Do custom mailer boxes need to comply with UK EPR regulations?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. UK brands above \u00a31M turnover or 25 tonnes of packaged goods per year must report packaging data and pay EPR fees modulated by recyclability. 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