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Packaging tax will be converted into Waste Management Levy

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