The analysis of the realisation of the act relative to the entrepreneur duties in the scope of the managing some waste materials and to the product and deposit tax in the years 2002, 2003 and first months of 2004 is performed in this paper. There is presented the estimate of this act from the point of view of entrepreneurs who are bringing their products on the market and from the point of view of the creation of efficient system for the recycling of used up packaging.