The Estonian Packaging Act stipulates a definition of packaging obliged industry as following:  packaging undertaking means any person who packages, imports or sells packaged goods within their economic or professional activities.

Producers and importers have to keep in-house records on packaging materials and thier quantities. Producers and importers are responsible for taking back and recovering their packaging waste according to the required amounts in packaging and packaging excise tax legislation.
Packaging companies can fulfil the take-back and recovery obligations individually or join an accreditied packaging organisation MTÜ Eesti Taaskasutusorganisatsioon (ETO). ETO is collecting packaging waste nationwide in cooperation with waste operators.

ETO service fees cover all costs of collection, sorting, transport and recovery costs.