The storage of returned goods pending recovery or disposal - paragraph 28 exemption

A paragraph 28 exemption allows the storage of returned goods, that are waste, pending recovery or disposal, by their manufacturer, distributor or retailer. Guidance and application forms are available below.

Waste stream(s) permitted

Any waste

Storage and location

Waste may be stored at the place of the manufacturer, distributor or retailer of the waste for a period not exceeding one month.


There is no limit to the amount of waste that can be stored.

What the legislation says

The full wording of the paragraph 28 exemption can be found in Schedule 2 of the Waste Management Licensing Regulations (Northern Ireland) 2003. 

Relevant Objectives in relation to the disposal or recovery of waste are given in paragraph 4 of Schedule 3 to the Regulations.

If you think that you can meet the requirements of the paragraph 28 exemption and wish to proceed with the registration please contact:-

Forms and guidance


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