A steward may deduct packaging or paper associated with products that are initially supplied to residential consumers, but are returned to retail, never re-supplied to a residential consumer, and disposed of outside of the residential waste stream. Stewards cannot claim this deduction if the returned product and its associated packaging or paper will subsequently be re-supplied to a consumer, as it will re-enter the residential waste stream (i.e. returned products that are placed back on the shelf or sold in bulk to be re-sold by a retailer selling discounted goods). Product returns without their associated paper or packaging cannot be claimed as deductions. Retailers may only claim this deduction for packaging and paper products for which they are the brand owner or first importer. A deduction for the PPP associated with returned product may only be made if it is substantiated and validated through the completion of a Deduction Declaration Form, supported by appropriate validation data and the steward describes their methodology for calculating the deduction in the methodology section of the annual report. Please see the Deduction and Exclusion Policy and section 126.96.36.199 of the Guidebook for Stewards for more information on deductions.