LATEST STORIES
MARKETPLACES
US SALES TAX
UK VAT
EU VAT
DIGITAL SERVICES TAX
CANADA GST/VAT
EPR
Uncategorised
E

EPR packaging obligation in the Netherlands

By / In EPR / June 16, 2023

In the Netherlands, both producers and importers are responsible for the waste from packaging materials, brought on the market. This is called Extended Producer Responsibility and each company that brings packaging and basket products must comply with the regulations from the 2014 Packaging Management Decree (Besluit Beheer Verpakkingen).

Get Started with EPR Registration

 

3 steps to be EPR compliant in Netherlands

Packaging includes the following categories:

  • composite packaging;
  • drink cartons (used for beverages, soups, and sauces);
  • elements of the packaging (touts, labels, and (dosage) caps);
  • single-use logistics resources (pallets and glass trolleys);
  • takeaway packaging (carrier bags, chip trays, and pizza boxes);
  • envelopes (larger than C5 envelope);
  • multiple use packaging, such as returnable glass pots;
  • company packaging;
  • special packaging (syringes, pens, lighters, and ink cartridges).

 

Please note the following:

In the Netherlands, companies are not allowed to sell single-use plastic items for which a non-plastic alternative exists. Also, you can’t provide your customers with free plastic carrier bags. However, in some cases, the ban does not apply, for instance when the bag is 15 microns thick or less and the bag:

  • is meant for protecting food;
  • prevents food waste; or
  • is meant for packing and sealing of tax-free bought fluids, spray cans, and gels.

 

Packaging contribution and reporting

If your company place or remove on the Dutch market more than 50,000 kilos of packaging material then you have to do the following:

  1. Register the Packaging Waste Fund.
  2. Report the quantity of packaging for the previous year no later than 31 July to the Human Environment and Transport Inspectorate (ILT) and to the Packaging Waste Fund.
  3. Pay yearly packaging contribution to the Packaging Waste Fund (Afvalfonds Verpakkingen).

 

EPR Reporting

You have to provide an estimate of the kilograms for the current declaration year, after this, you are required to file a yearly declaration in the year following your notification by 1 April to the Packaging Waste Fund (Afvalfonds Verpakkingen). An estimate is then converted into the number of kilograms actually released on the market. As a result, Packaging Waste Fund will send a final bill and invoice, based on the packaging declared amount for the past year and invoice, after the summer. 

 

EPR contribution

Contribution rates are set up by the Packaging Waste Fund, depending on material and packaging type (retail, collection, or shipping packaging). For example, companies have to pay €0,060/kg for glass, €0,012/kg for paper and cardboard, €1,050/kg for plastic, and €0,160/kg for aluminum. 

If you release plastic soft drinks bottles and/or water bottles on the Dutch market, even if you don’t exceed the 50,000 kg threshold, you must pay the Packaging Waste Management Fee. A deposit of €0,25 is charged for plastic bottles with a capacity of 1 liter or more that are used for soft drinks and water. For smaller plastic bottles the deposit is €0,15. Only bottles used for fruit juices without added water and/or sugar, dairy products, and syrups are exempt from this deposit.