The biodegradable packaging , more commonly known as " packaging organic " are increasingly used by professionals snacking and takeaway. But, what is a biodegradable packaging? What is the difference with compostable packaging?
Definition of biodegradable packaging A biodegradable packaging is a package that decomposes in less than 6 months thanks to bacteria in the environment. There must remain only small molecules reusable by plants. What is the difference with compostable packaging? A compostable packaging is a package that must be able to degrade into compost rich in minerals in less than 3 months under certain conditions (temperature, presence of water and oxygen). The resulting compost will be used as a natural fertilizer for farmland or gardens. It avoids resorting to chemical fertilizers, very toxic for the environment. The difference is mainly in decomposition time and end use: compostable packaging is transformed into compost for use in agriculture and gardening, while biodegradable packaging, once decomposed, is used only for nature . A package can be both biodegradable and compostable if it meets the 2 criteria : disintegrate in nature in less than 6 months and disintegrate in a controlled environment for compost in less than 3 months. The EN 13432 standard defines all the characteristics of biodegradable and compostable packaging. Cane fiber plate Disposable plate made of cane fiber What are the advantages of organic packaging? Biodegradable and compostable packaging is more advantageous than traditional packaging at the 5-point level: they are made from renewable materials (wood) or agricultural waste (cane fiber) they emit less CO2 during their manufacture (up to 70% less than for plastic packaging) by being composted, they enter a renewable closed circuit they are CO2 neutral : the plant emits as much CO2 as it captures the cost of manufacturing organic packaging is decreasing more and more, whereas that of traditional packaging is increasing (in particular because of the price of oil) Which materials are biodegradable? Most biodegradable materials come from natural materials : for example, wood, palm or bamboo. But they can also come from processed agricultural waste . This is particularly the case of corn starch used for coating cups or cane fiber (also called " sugarcane pulp ") for the creation of disposable plates. Finally, some plants are at the origin of PLA (Polylactic Acid) , 100% biodegradable plastic material used to make disposable cutlery or cups. This material results from the fermentation of sugar or corn starch. As you have noticed, many biodegradable packaging is food packaging. It is clear that given the large number of take-home meals we consume each year, it is necessary to make these food packaging biodegradable . But, this is not the only type of packaging to be biodegradable and / or compostable. Thus, paper and cardboard are also biodegradable packaging , this is all the more important as these two types of packaging are used in many sectors of activity.
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The decision to write this article arose in connection with incoming questions from our clients. Questions such:
What you need to open an online store? Do I need an assortment list of goods for sale, a warehouse for storing goods? Is the delivery in the online store required? Where prices are not indicated, is it an online store or just a showcase? How to pay in the online store? Can I use mobile payment terminals? What documents need to draw up when transferring the goods to the buyer? With the seeming ease of questions, we are faced with the fact that it is not so easy to find answers to them. We had to study the Resolution of the Council of Ministers of the Republic of Belarus of April 29, 2010 N 649 “On the registration of online stores in the trade register of the Republic of Belarus, the mechanism for monitoring their functioning and making additions and changes to some of the Decrees of the Council of Ministers of the Republic of Belarus” and the Resolution of the Ministry of Trade Of the Republic of Belarus on May 14, 2010 N 13 "On the order of submission of applications related to the registration of online stores, in the form of an electronic document and the procedure for confirming their receipt by the body authorized to conduct registration of online stores", some other documents and answers to interesting questions. Having studied the above materials, here are the conclusions-answers to the questions posed on 01.06.2011 we made (to get 100% correct answers to these and similar questions — we draw your attention !! - request information from the Minsk City Council and the Ministry of Trade): 2. The assortment list is present in the application, so it is not necessary to provide it in addition. 3. Delivery in the online store is not required, you can deliver goods by mail. 4. In cases when the site contains specific samples (descriptions) of goods, this information source falls under the concept of trade in samples. Since the trade in samples using the Internet (information sources on the Internet) must be carried out through online stores, information sources must be registered in the prescribed manner (the domain name must be entered into the license). But in cases when the site contains samples of goods, but at the same time these products are sold only when using a shopping site facility, such an information source will not be an online store. 5. You can use special computer systems and payment terminals for payment in the online store (in more detail - below). 6. The answer to the question: “What documents should be drawn up when the goods are transferred to the buyer?” Question: The organization carries out retail trade through an online store with customers - individuals. The delivery of goods is carried out by the organization of its own transport, the rise of the goods on the floor is carried out by the buyer. In order to maintain inventory and accounting, the organization ships the goods from the warehouse according to the invoice form TTN-1. Is it obligatory to indicate the full address of an individual in the “Unloading Point” line of the delivery note of TTN-1, or is it enough to indicate the city, street and house number? Answer: Filling of the consignment note form TTN-1 is made in accordance with the Instruction for filling out standard forms of primary accounting documents TTN-1 "Consignment note" and TN-2 "Consignment note", approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 18, 2008 N 192 (hereinafter - Instructions). According to clause 16 of the Instructions in the line "Point of discharge" the address (location) of the point of discharge is indicated. According to clause 20 of the Rules for Retail Trade on Samples, approved by Decree of the Council of Ministers of the Republic of Belarus of January 15, 2009 N 31, the retail sale contract is considered to be executed from the moment the goods are delivered to the place specified in the contract, and if the place of transfer of goods is not specified by the contract - from the moment the goods are delivered at the buyer's place of residence or any other address specified by him, unless otherwise provided by legislation or the contract. In this situation, the seller of the online store on their own vehicle delivers the goods to the address specified by the buyer - an individual. Unloading of goods from the car and the transfer of goods to the buyer is carried out on the territory adjacent to the building where the buyer is located - an individual. Thus, in the “Unloading Point” line of the delivery note of TTN-1 one should indicate the address indicated by the buyer where the goods will be transferred. Apartment number, if the buyer does not provide such information, it is not necessary to indicate. Question: How should an individual entrepreneur currently receive cash in case of trading through an online store? Answer: In accordance with sub-clause 1.13 of clause 1 of Article 22 of the Tax Code of the Republic of Belarus, when selling goods (works, services) for cash, the payer is obliged to ensure receipt of cash in the manner prescribed by law. This procedure is determined by the Resolution of the Council of Ministers of the Republic of Belarus, the National Bank of the Republic of Belarus of January 9, 2002 No. 18/1 "On the Acceptance of Cash When Selling Goods (Works, Services) and on Some Issues of Using Cash Totalizers and Special Computer Systems" - Ordinance N 18/1). In the cases listed in sub-clause 2.2 of clause 2 of Regulation No. 18/1, business entities are entitled to accept cash when selling goods, performing work or rendering services without using cash equipment and payment terminals. Thus, according to sub-clause 2.2.13 of clause 2 of Ordinance N 18/1, legal entities and individual entrepreneurs are entitled to accept cash when selling goods, performing work and providing services without using cash equipment in cases of e-commerce, trade with goods delivered to your home or other agreed place, performance of works and provision of services outside the permanent place of business. In accordance with the Decree of the Ministry of Taxes and Levies of the Republic of Belarus of 05.04.2002 N 43 "About the forms of primary accounting documents, information on the manufacture and sale of which is to be entered into the electronic data bank on the forms of primary accounting documents and check marks" The primary accounting documents that are used to accept cash include: receipt cash order form KO-1, coupon form 20-FS, receipt form KV-1 and a number of other forms. At the same time, the Resolution of the Board of the National Bank of the Republic of Belarus of 12.10.2010 N 428 "On Amendments and Additions to Certain Regulations on the Organization of Cash Circulation in the Republic of Belarus" (hereinafter - Decree N 428) amended paragraphs 2 h. 2 p. 37 of the Instruction on the procedure for conducting cash operations and cash settlements in Belarusian rubles in the territory of the Republic of Belarus, approved by the Resolution of the Board of the National Bank of the Republic of Belarus dated January 17, 2008 N 4 (hereinafter referred to as N 4), namely the list of documents confirming the costs of acquiring (entering, producing, executing) products (goods, works, services), the receipt of the KV-1 form and the receipt of the 20-FS form are excluded. Resolution N 428 entered into force on 11/11/2010. In this way, However, the Order of the Ministry of Finance of the Republic of Belarus dated 10.29.1999 N 311 “On Approval of Forms of Unified Forms of Primary Record Documentation” (hereinafter referred to as Order N 311) is in force, according to which business entities have the right to accept a form 20 -1 as documents confirming the cost of acquiring (entering, producing, executing) products (goods, works, services), as other receipt documents approved in accordance with the legislation. Thus, to date, cash can be received for goods sold in cases of trading through an online store using incoming documents, such as a KV-1 form receipt or a 20-FS form coupon. It should also be noted that from April 1, 2011 in connection with the adoption of the Decree of the Ministry of Finance of the Republic of Belarus of March 29, 2010 N 37 Order N 311 becomes invalid. |
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