Producers and importers are responsible for the prevention, collection
and recycling of used packaging materials. This obligation is laid down
in the packaging, paper and board management decree. As of January 2013
producers and importers have to pay a waste management levy. This fee
covers the costs of collection and recycling of used packaging
materials. The waste management levy replaces the packaging tax, which
will be abolished on January 1st 2013.
In order to remain compliant in 2013, the following actions should be taken:
- Register with ‘Afvalfonds Verpakkingen’. Deadline for this registration is February 15, 2013.
- File the 2012 declaration to the tax authority, this is the final declaration of the packaging tax. Deadline is March 31, 2013.
- File a statement for 2013 to the ‘Afvalfonds Verpakkingen’. On the estimated amount in kilo’s the waste management levy has to be paid. Deadline for this statement is April 1, 2013.
Producers or importers placing per year less then 50.000 kilograms of packaging on the market are exempt from the waste management levy. However, each producer or importer must keep packaging records in order to proof that the threshold is not exceeded.
The fees per kilo packaging material are:
Plastic | € 0,3876 |
Bio-plastic | € 0,0212 |
Glass | € 0,0595 |
Paper/Cardboard | € 0,0233 |
Aluminium | € 0,0212 |
Other metals | € 0,0212 |
Wood | € 0,0212 |
Other materials | € 0,0212 |
Source: Afvalfondsverpakkingen
29 Nov 2012 at 3:50 pm