Packaging contributions

Timeline of all regulations

January 1 2024

Important changes to plastic tariffs from 2024!
From 1 January 2024, the rules on plastic returns and tariffs will change. There will now be a distinction between two types of plastic packaging: form-fixed and flexible. Each of these types will have a specific starting rate, which will be in line with the costs associated with recycling this packaging.

Waste management fee material types  Waste management fee levy 2023 per kg, ex. VAT
Plastic rigid € 1,220
Plastic flexible € 1,320
Paper and cardboard € 0,017

But that's not all. From 1 January 2024, "Price Differentiation Plastic 2.0" will also be introduced to further promote recycling. The Packaging Waste Fund will now reward producers/importers who produce packaging that is highly recyclable and actively contributes to the use of recyclate. This means you can benefit from discounts of up to 50 cents per kilo on the plastic material tariff.

Note: Rate differentiation 2.0 does not apply to deposit or other rate components or discount schemes.

SUP regulation is further expanded

For on-site consumption at catering establishments, events and offices, it will be prohibited to sell or provide disposable plastic or plastic-containing cups and meal containers to consumers. Which means that from January 1, 2024, consumers will have to pay for their to-go and on-site consumption.

This does include some exceptions to the rule. For example, disposable plastic cups and containers are allowed provided they are properly collected so they can be recycled into high-quality food packaging.

As follows, two items are excluded from these regulations:

Plastic-free products.
  • The measure does not apply to 100% plastic-free products such as wood or our NoW paper. The entire product including the coating must be plastic-free with this.
Healthcare facilities and closed facilities.
  • The public areas and visitor restaurants at these institutions must comply with the measures.
Collection targets for high-value recycling
For high-value recycling, the government has also set collection targets for each product that they want to achieve in that year. In this way, they want to promote alternatives to plastic that can actually contribute to this.

Year  Cups Foodpackaging
2024 75% 75%
2025 80% 80%
2026 85% 85%
2027 e.v. 90% 90%

What is high quality recycling?
The central government understands high-quality recycling to mean that the recycled material must have the same quality and be able to be used for the same function. For example, the material from a coffee cup must be able to be used again as a coffee cup. It must be possible to make optimal use of the materials from high-grade recycling in the chain. In doing so, you have to consider the effects on the environment and reduce them as much as possible.

July 1, 2023

SUP regulation extended (consumption on-the-go).
From July 1, 2023, a ban went into effect on offering single-use plastic or plastic-containing cups and meal containers for consumption on the go, or at pick-up and delivery. This then also applies to to-go packaging at supermarkets that is for immediate consumption.

What does this mean for you?
As of now, offering single-use cups and food packaging to end users, outside of a food giveaway location, is only possible if you charge a surcharge separately. A number of non-binding guideline amounts had been established for this purpose.

Non-binding guideline amounts:
Cups (Coffeecups, milkshakecups) € 0,25
Meal pack (may consist of multiple items) € 0,50
Prepackaged vegetables, fruits, nuts and small portion packs € 0,05

The binding surcharges for the Single Use Plastics (SUP) scheme per 1,000 pieces.

Contribution component SUP packaging Contribution 2023 per 1.000 pieces, ex. btw 
Drinkingcup € 2,300
Beverage containers € 2,300
Mouldable SUP food packaging € 2,300
Flexible SUP food packaging  € 2,300
Carrier bags (<50 micron) € 2,300

What else does this mean?
In addition to passing on the SUP regulation, it also becomes mandatory to offer your consumers/customers reusable alternatives or encourage a bring your own principle. There is an exception for products on the road and or takeaway. There you do not have to offer an alternative but you do have to charge a contribution.

January 5, 2023

Extended Producer Responsibility (UPV) law/waste management fee
Producers and importers are made responsible by the UPV for the waste management of the products they produce and sell. Thus, they are also held responsible for the declaration and remittance of the waste management fee. We are therefore forced to pass this on to our customers. There is an exception for customer-specific products.

When are you obliged to file a declaration?
An organization that qualifies as a 'producer or importer' will be required to file a waste management levy declaration as of January 1, 2023 if its packaging waste exceeds the threshold of 50,000 kilograms per calendar year. For SUP packaging, this threshold does not apply and a 'producer or importer' is required to declare the entire Waste Management Contribution for each SUP packaging. The Waste Management Contribution Packaging has different rates depending on the type of material. The rates for 2023 can be found at: https://www.afvalfondsverpakkingen.nl/nl/tarieven 

Who pays the waste management fee? 
For blank packaging
  • Will producers and importers (Argos) pay the levy.
For packaging with a brand and logo on it (customer-specific)
  • Will the levy be charged to the company (our customers) and not the producer or importer.
For products in a package
  • For products in a package, the party that first offers the product in the package on the Dutch market pays.

To comply with the above measures, we were forced to impose the following surcharges on point-of-sale packaging from April 1, 2023.

Waste management fee material types  Waste management fee levy 2023 per kg, ex. VAT
Paper and karton € 0,012
Plastic (reguliar tariff)/ biobased- plastics € 1,050
Plastic (lower tariff) € 0,790
If applicable, these surcharges will be reflected on both the order confirmation and the invoice.

The calculation example below shows the surcharges for 1000 plastic & 2000 paper carrier bags;

Bag HDPE (12 my White 27/6 x 48 cm) (Sale of 1000 pcs.)
Toeslag  Bedrag
3.42 kg of plastic € 3,59
1 x SUP-contribution € 2,30
Totale € 5,89

Paper bag (70grs brown18+9 x 22 cm) (sale of 2000 st.)
Toeslag  Bedrag
37.40 kg aan paper € 0,45
Totale € 0,45

It is important to note that in addition to the waste management fee, the Single Use Plastics (SUP) regulation is still in place and will also be taxed on the products where this surcharge applies.

July 1, 2021

Prohibited items 
Following the passage of the SUP regulation, a number of items made of plastic were banned from manufacture and sale. The products that were banned are as follows:
  • Plastic cutlery such as snack forks, stirrers ice cream spoons.
  • Plastic plates
  • Plastic straws
  • EPS foam cups/food containers
  • A marking requirement
Along with a number of banned items came a marking requirement for plastic bakers and cardboard cups. A marking must be placed on all plastic cups and cardboard cups with a plastic coating (both oil-based and plastics and biobased plastics). This marking indicates that the product contains plastic that may cause damage to nature. This marking is often displayed in multiple languages.

  
   

*Please note! The information provided is based on available information and is updated regularly to accurately reflect any changes.

For more rates and information check out the following links:
Tarieven | Afvalfonds Verpakkingen 
Single Use Plastic (SUP) wetgeving | Afvalfonds Verpakkingen
Lijst verkooppuntverpakkingen 2023.pdf 

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