In order to reduce the impact of packaging and products on the environment, Finland has adapted its EPR (Extended Producer Responsibility) regulations. Registration with a collective system has been mandatory in Finland since 2024, whether for big players or newcomers. By removing the exemption limit for companies with a turnover of less than one million euros, Finland is taking a major step towards protecting the environment and resources. The adjustment in the Finnish definition of a producer is entirely in line with EU regulations.  

This means that all companies in Finland, regardless of their turnover or size, must now fulfil their extended producer responsibility for their packaging.  

There are also changes in the area of service and agricultural packaging. Producers or importers of service packaging, such as pizza boxes or coffee-to-go cups and agricultural packaging intended for agricultural products, now also fall under the definition of producer in the Finnish Packaging Act. Since then, the producer is responsible for the packaging, not the companies that actually fill the packaging and hand it out to customers. The regulation relieves the burden on small shops and restaurants. 

If you are a foreign company packaging products for the Finnish market or importing packaged products and have a permanent location or branch in Finland or sell packaged products from abroad to Finnish end customers, you are responsible for fulfilling your Finnish EPR obligations.  

Your obligations include registering with a collective system such as Rinki (where you pay a one-off registration fee and annual customer fees) and preparing an annual report on the quantities of your own packaging waste for the Finnish authorities. You also pay annual recycling fees depending on your packaging volumes. If you do not register with a collective system, you are free to set up your own system for collecting, sorting and recycling your packaging, but this involves a lot of bureaucracy.

Saving fees with recyclable packaging? It’s possible! To encourage companies to use recyclable packaging, Finland, like some other EU countries, is implementing eco-modulation.  

This means that you can reduce your recycling fees for packaging based on its recyclability. Fees for packaging made of mono-material, i.e. packaging made of only one type of plastic, are therefore lower than for packaging made of different types of plastic.   

Finland has been implementing this regulation since 2023. At the beginning of 2024, the regulation was expanded to include categories for metal and paper.

With the extension of the EPR obligations in the packaging sector by removing the turnover limit, almost 30,000 companies in Finland will be made more responsible. Costs will be distributed more fairly and recycling will be more effective. Although this increases the administrative burden for some companies, the extension represents an opportunity for the circular economy and thus for environmental and resource protection.

Eco-Fee Modulation is an instrument to promote the European circular economy. It is intended to incentivise companies to increase the use of recyclable packaging. Some EU countries are already using it to differentiate the licence or recycling costs in their respective EPR systems.  

Specifically, modulation aims to incentivise the development of sustainable packaging designs by differentiating the licence fees for sales packaging. In short, companies that use environmentally friendly packaging pay lower licence fees to the EPR systems and thus save costs. On the other hand, packaging that does not fulfil the requirements of eco-modulation is taxed more heavily and is therefore more expensive. This approach is an important step towards an environmentally conscious economic policy that promotes ecological sustainability. 

In the European Union, the Packaging Directive requires companies that put packaging into circulation to ensure its disposal. This principle is known as extended producer responsibility (EPR). However, the specific requirements and obligations vary from country to country, as each country has developed its own laws to implement the EU directive. However, the basic principle remains the same everywhere: companies that put packaging into circulation pay a licence fee to an EPR system that is responsible for the collection, sorting and recycling of packaging waste.

In Germany, for example, companies fulfil their obligations by registering and reporting data in the LUCID packaging register and licensing their packaging with a dual system such as Interseroh+ via Lizenzero. Do you ship to the EU? With our licensing service, we can easily fulfil all your obligations per country for you! 

The standardisation of the eco-fee at European level is a desired goal, but implementation currently varies greatly from country to country. While certain materials are already taxed in some countries, others have not yet introduced eco-fees. Incentive models in the form of eco-fee modulation have already been introduced in France, the Netherlands, Belgium and Finland. However, the exact structure varies from country to country.   

In principle, however, the recyclability of packaging, on which the eco-fee is based, is orientated towards the following criteria:  

• Sortability and separability  
• Source material (paper, plastic, metal, glass)  
• Residual emptiability
• Contaminants in the material 

Do you ship to different EU countries? We take care of your packaging licensing! On top of that, we can also check for you whether the design of your packaging meets the requirements of Eco-Fee modulation in your target markets. If the design of the packaging does not yet meet the Eco-Fee requirements, we can also support you in adapting your packaging to the standards on request.

On 1 July 2023, Hungary tightened the regulations regarding extended producer responsibility in the country. Since then, online retailers in particular have been held more accountable. If you sell goods and packaging to Hungary, they must be licensed with an EPR system from the first kilogramme. This now also applies to retailers who do not have a Hungarian VAT number. Foreign companies that are obliged to obtain an EPR licence must appoint a Hungarian representative for this purpose.  

In addition to the licensing of packaging, there are further obligations for companies that fill packaging with goods for the first time or have it filled and sell it to private individuals. Additional registration with the MOHU licence company and the Hungarian environmental authority is required. In addition to packaging, some product categories are also subject to the new EPR levies.

Until now, packaging did not have to be licensed in Hungary. However, companies above a certain annual turnover with a VAT number pay a product fee through the environmental tax. Since July 2023, however, all distributors of packaging, with or without a VAT number, are now obliged to contribute to the recycling costs. The new EPR requirements replace the previously applicable “product fee for environmental protection”. Since April 2023, the companies concerned have had to register on the MOHU Partner Portal and with the environmental authority.   

The registration and payment obligation always applies to the first Hungarian distributors and also applies if an online shop based outside Hungary sells goods to end consumers in Hungary.   

Unlike in France or Italy, however, there is no labelling obligation for packaging.

In addition to packaging, the new EPR regulations also apply to textiles, wooden furniture, batteries and WEEE products (electrical and electronic equipment).  

If you sell these products in or to Hungary, registration with the above-mentioned bodies and an EPR levy are also mandatory. Retailers are also responsible for the effective disposal of these products. 

The extension of the EPR obligations for manufacturers and retailers in Hungary presents them with new challenges in terms of their registrations, but also due to the costs associated with the EPR levy.    

At the same time, however, these adjustments will also trigger the implementation of more sustainable practices, which in turn will benefit the environment. In addition, the circular economy is strengthened and environmental protection is promoted.  

You need support in implementing your obligations in Hungary? We are happy to help!

As in many other EU countries, single-use plastic is increasingly under scrutiny in the Netherlands to protect the environment. Based on the Single-Use Plastics Directive (EU) 2019/904 of the European Parliament, more and more EU member states are implementing regulations to reduce the environmental impact of certain plastic products. 

Since July 2023, for example, Dutch consumers have been paying an additional fee for their single-use plastic cups or containers, especially for to-go products. The fee also applies to paper cups with a plastic lining and to-go packaging available in supermarkets. Since January 2024, the additional regulation on Single-Use Plastic has been in force. As a result of this regulation, various single-use plastic products are no longer available in Dutch stores. Instead, there is a shift towards environmentally friendly and reusable alternatives. 

In addition to this regulation, a ban on the use of microplastics in cosmetic products has come into effect. The ban on these tiny plastic particles, which are found in many personal care products, is intended to help improve water quality and protect our marine ecosystems.

• Plastic bags, straws, single-use plastic cups 
• Single-use plastic containers, tableware, and cutlery 
• Styrofoam cotton swabs, balloon sticks, and stirrers 
• Styrofoam food packaging 
• Microplastics in cosmetic products    

The new regulation distinguishes between consumption or consumption on-site and consumption on the go, resulting in slightly different interpretations for trade and gastronomy. The Dutch government sets guidelines for the surcharge that consumers must pay for single-use plastic products. For instance, the proposed surcharge for cups is 25 cents per cup, 50 cents per meal, and five cents for small storage containers.

Consumers pay an additional fee for single-use containers with plastic content for ready-to-eat meals at places like supermarkets, bakeries, or kiosks where on-site consumption is not provided. The amount of the surcharge can be determined by the respective companies. However, the costs must be listed separately on the receipt so that consumers can clearly see what they are paying for the use of single-use plastic products. There is no additional fee for containers with food that are not directly ready to eat and, for example, need to be heated before consumption. 

If on-site consumption is offered, single-use containers with plastic may not be provided. Instead, retailers must offer a reusable option or allow customers to bring their own containers.

For on-site consumption, it is prohibited for restaurateurs to provide single-use containers made of plastic. Instead, reusable tableware must be used or the use of customers’ containers must be offered. 

However, for takeaway or delivery of food, single-use containers can be used as long as customers pay an additional fee for the containers. Again, the surcharge must be listed separately on the bill. Alternatively, reusable alternatives with a return system or customers’ containers can also be used here.

Since 2024, the ban on single-use plastic also applies to corporate canteens, offices, or institutions. Washable tableware must be used here. Alternatively, reusable containers or customers’ containers can also be used. An exception is made for healthcare facilities such as hospitals.

With these measures, the Netherlands is implementing the EU directive to reduce single-use plastics. The measures are intended to reduce the large amounts of single-use plastic waste and strengthen the use of reusable alternatives. In the long term, this should protect the environment and strengthen the use of recyclable materials.

The plastic levy is a way of reducing the environmental risks posed by plastic pollution. In the EU, the focus is on plastic packaging waste. The so-called plastic levy has therefore been in place since 2021. This obliges all EU member states to make a payment based on the amount of non-recycled plastic waste produced in each country. The plastic levy is intended to create an incentive to reduce plastic waste. At the same time, it serves as funding for the EU budget until 2027.

The amount of the plastic levy is 0.80 euros per kilogramme of non-recycled plastic packaging waste. Every member state is obliged to pay this levy. However, it is up to the Member States to decide how to finance this levy. There are still no EU legal requirements for the national organisation. Some pay the levy from their national budgets, while others have introduced taxes, fees or contributions for certain plastic products in their countries and thus pass the levy on to consumers and the private sector.

The two terms are often used interchangeably. However, the plastic levy is an EU-wide method for calculating the contributions to the EU budget that each EU member state must make. The term plastic tax, on the other hand, refers to the refinancing of the plastic levy at national level. This is not subject to any EU directives. The individual member states have the freedom to organise this. A plastic tax is therefore not levied in every country.

In order to be compliant when selling goods and packaging abroad, companies must always be aware of the latest developments in their export countries. Whether a plastic tax applies to retailers or producers varies greatly from country to country. The structure of the tax also differs at national level, which can result in billing and pricing implications for companies. For example, it is necessary to consider which materials or products fall under the respective tax regulations and in which part of the supply chain they are taxed. All of this requires financial and human resources, which can be a hurdle for small companies in particular.

While some EU countries focus exclusively on packaging, i.e. both plastic and non-plastic packaging, others draw stricter boundaries and only tax single-use or non-reusable plastics. The origin of the plastics or packaging also plays a role in taxation, depending on the country. In some member states, for example, a tax is levied on plastic products originating both domestically and abroad, while in others only foreign plastic products are taxed.

Here we explain what these regulations actually look like in some EU countries:

Germany is currently planning to introduce a plastic tax for manufacturers and importers of single-use plastic packaging. However, it is not yet known when a draft law will be available.

However, according to the Disposable Plastics Fund Act (EWKFondsG) adopted in 2023, manufacturers and importers will be obliged to make a contribution to a central fund from 1 January 2025. The contribution is calculated based on the quantities of single-use plastic put into circulation by the respective companies in 2024.

There are currently no finalised plans for a plastic tax in France. Here, the national budget finances the plastic tax.

More information on France can be found here.

The introduction of a plastic packaging tax was already planned in Italy for 2020. After several postponements, it is now set to come into force in 2024. The plan is to levy a tax of €0.45 per kilogramme on single-use plastic products, known as “manufatti con singolo impiego” (MACSI). Exceptions are to be made for single-use plastic products that are compostable or used for medical purposes. Companies that manufacture these products in Italy or supply them to Italy from other member states are to be taxed. Companies without a registered office in Italy must appoint a (jointly and severally liable) tax representative in Italy to fulfil their obligations.

There are currently no finalised plans for a plastic tax in the Netherlands. However, the introduction of a plastic tax to finance the plastic levy is being examined.

In the Netherlands, however, a contribution that is not considered a tax is levied on plastic packaging. Companies that import 50 tonnes or more of plastic packaging onto the Dutch market each year or dispose of these quantities after importing them pay a regular rate of 1.05 euros. A reduced rate of 0.79 euros per kilogramme applies to companies whose plastic packaging has a positive market value and can be properly sorted and recycled.

Poland does not yet have a plastic tax for companies. However, in order to avoid packaging waste, a recycling fee law has been in force since January 2018.

In March 2023, the Polish parliament also passed a law to implement EU Directive 2019/904/EU on reducing the impact of certain plastics on the environment. The aim is to reduce the amount of single-use plastics on the Polish market through reporting obligations, product-related fees and annual levies. The obligations mainly apply to companies that introduce products to the Polish market for the first time.

Foreign companies that import single-use plastics to Poland can appoint an authorised representative to fulfil the obligations in connection with the marketing of their products.

A tax on non-reusable plastic packaging products has been in force in Spain since 2023. Among other things, this implements the EU directive on single-use plastics in Spanish law. This is intended to curb the production and use of plastic products. The tax of 0.45 euros per kilogramme applies equally to the manufacture, import and intra-Community purchase of non-reusable plastic packaging. This includes single-use packaging with plastic, semi-finished plastic products for single-use packaging containing plastic and products containing plastic that enable single-use packaging to be placed on the market. Recycled plastic, packaging used for the protection, manipulation, distribution and presentation of specialised medical, agricultural and veterinary products and plastic packaging exported directly from a manufacturer to another Member State or outside the EU are exempt from the tax. In addition, however, a tax is levied on the incineration and landfilling of waste.

Further information on Spain can be found here.

Among other things, the plastic levy serves to protect the environment and promote the circular economy. However, due to the current lack of EU-wide guidelines for implementing this levy, it has unfortunately also created a patchwork of regulations and legislation that can present a hurdle for internationally active retailers and companies when selling their products. Companies that operate in more than one EU member state must therefore carefully check the nationally applicable regulations.

As the plastic tax is currently being discussed in many countries, companies should already consider it in their business strategies and assess the potential impact. Flexible, resource-saving packaging solutions can be a first approach.

The implementation of these plans is based on the AGEC Act of 10 February 2020 and Decree No. 2020-1455 on the reform of extended producer responsibility (EPR). In accordance with Article 72 of the AGEC law and Article L. 541-10-12 of the Environmental Code, manufacturers must submit a prevention plan. The EPR obligations apply to twelve areas, including household packaging, graphic paper, batteries, waste electrical and electronic equipment, textiles and furniture.

For manufacturers and retailers of products in these areas, this requires the creation of a prevention plan. This plan aims to reduce non-renewable materials, maximise the use of recycled materials and improve the recyclability of products. The overarching goal is to create environmentally sustainable products and services that conserve resources, minimise waste and reduce environmental impact throughout the entire life cycle. France is therefore a leader in the EU in terms of corresponding legal regulations.

The implementation of eco-design not only brings environmental benefits, but can also offer economic advantages by reducing material and energy costs, lowering licence fees for sustainable packaging and improving the brand image. Eco-design is therefore a decisive approach for companies that want to offer sustainable products and services.

The creation of a plan to reduce the environmental impact of packaging and paper has been mandatory for all suppliers since 2023. The prevention plan can be drawn up collectively or individually and must include the categories “Reduce”, “Recycle” and “Reuse”. A follow-up report is required every five years, which contains a review of the previous plan and sets out the targets and measures for waste prevention and eco-design for the next five years.

The submission and regular updating of these plans to the relevant take-back schemes is mandatory after the respective deadlines. Summaries of the plans are published by each scheme every three years and are publicly available.