Packaging Waste Management Contribution

Packaging Waste Management Contribution
The Packaging Waste Management Contribution (PWMC) covers the costs of implementing the Packaging Agreement, and consists of two components:

  • The main costs per material for collecting and processing, and for acquiring a guarantee from recycling companies that they will use the collected materials;
  • The system costs: the prevention of litter, monitoring and organizational costs.

The following fees apply in euro per kilogram of packaging material:

MaterialFee 2020 (€/kg) 
ex. VAT
Fee 2019 (€/kg)
ex. VAT
Fee 2016/2017/2018 (€/kg)
ex. VAT

Glass0.0560.0560.056
Paper/Cardboard0.0220.0220.022
Plastics regular fee
0.6000.6400.640
Plastics reduced fee
0.3400.380-
Biodegradable plastics0.6000.6400.020
Aluminium0.0500.0200.020
Other metals0.0800.0200.020
Wood0.0200.0200.020
Other materials0.0200.0200.020
General fee (company can’t or won’t specify
the material)
0.7700.7700.770
Beverage cartons0.3800.3800.180
Bottles in a deposit system0.0200.0200.020
Plastic bottle > 0.75 l without deposit0.25 a bottle0.25 a bottle in 2018 and 2019
7.50 a kilo in 2016 and 2017
Fee indirect export20202019
Plastics
€ 0,54€ 0,58
other materials
fee similar to fees mentioned in table abovefee similar to fees mentioned in table above            

Plastic fee modulation
The plastic fee modulated is intended to reward companies that use rigid plastic packaging that has good recyclability with a positive market value after sorting, leading to lower net costs for Afvalfonds Verpakkingen (‘Packaging Waste Fund’). For rigid plastic packaging that is sorted and recycled without impediments, and with a positive market value in 2020, a lower fee of € 0.34 per kg applies (€ 0.38 per kg in 2019). The fees are re-established annually and the relative discount compared to the regular plastic fee will be maintained for a multiannual basis.

To determine if a plastic packaging has good recyclability or not, Afvalfonds Verpakkingen uses the recycle check for rigid plastic packaging, which has been developed by Netherlands Institute for Sustainable Packaging (Kennisinstiuut Duurzaam Verpakken, KIDV). The KIDV Recycle Check can be downloaded here. Find more information about the Recyclecheck here.

Afvalfonds Verpakkingen chooses to reward the use of packaging that has good recyclability and not to sanction the use of other packaging. All plastic packaging that hasn’t that has good recyclability within the current systems of collection, sorting and recycling existing in the Netherlands nor generate a positive market value, are not qualified for the lower fee as yet. This could change in the future for example by innovations in sorting and recycling. In order to apply for the lower rate you can submit a request to Afvalfonds Verpakkingen from 2019, during the whole year, via PackTool (the online registration tool). With this request you will need to give insight into the expected weight for 2019 and provide a detailed basis for a number of packaging (specifications and photos). After review you will receive notice whether the lower rate has been awarded and this will be processed in your advance invoices.

Here you find all documents you need for your application:

Plastic Fee Modulation Scheme
Plastic Fee Modulation Application Form
Plastic Fee Modulation Specification Form

You can also make use of the regular rate if required. The differentiated rate is a voluntary system.

Biodegradable plastics
Biodegradable plastics concerns plastic packaging that is biodegradable and which, as proof thereof, meets the European standard EN 13432 for recovery through composting and biodegradation. Often labelled with the Seedling logo. In 2019 the special fee for biodegradable plastics is being ended.

General fee
If you are unable or unwilling to specify the types of materials of which your packaging consists, you can apply the general fee in your declaration.

Beverage cartons
Beverage cartons are packaging suitable for packing liquid foods, with a minimum paper and board content of 70%, with the remainder consisting of another material or other materials. Crucial to this definition is whether the content is intended for human consumption. Contrary to what the definition suggests it can therefore not only contain drinks but also liquid products intended for cooking (soups, sauces, etc.). For monitoring purposes, it is important that we know the composition of beverage cartons. Therefore please fill in the amount of kilograms per type of material from which the beverage cartons are made.

Bottles in a deposit system
Producers and importers who place bottles on the Dutch market which are subject to a deposit refund system, may apply the deposit refund rate. This also applies to labels, screw caps and swing-tops which, in practice, are collected with the bottle within the deposit refund system. It does not apply to crown caps and other bottle components which, in practice, are not collected with the bottle within the deposit refund system. For these components you have to apply the fee for the specific material the component consists of.

Plastic bottle > 0.75 l without deposit
This fee is for plastic bottles for soft drinks and waters with a capacity of > 0.75 litres that are not part of the applicable mandatory deposit refund system.

Explanation of the definition of packaging
Afvalfonds Verpakkingen uses the term Packaging as defined in the Packaging Decree – Article 1 paragraph 1 sub a to d (inclusive):

Examples of products that are and are not designated as packaging can be found in the packaging catalogue. In the event of doubt Afvalfonds Verpakkingen shall decide whether or not a product is designated as packaging. 

Composite packaging
Composite packaging is packaging that consists of several, non-separable types of materials (for example laminates). 

The obliged company must pay the Packaging Waste Management Contribution on the various types of material of which the composite packaging consists and declare these material types separately on the Provisional Statement and Declaration.

Packaging components
Packaging components and ancillary elements integrated into packaging shall be considered to be part of the packaging into which they are integrated. Ancillary elements hung directly on, or attached to, a product and which perform a packaging function shall be considered to be packaging unless they are an integral part of this product and all elements are intended to be consumed or disposed of together.

Logistieke Hulpmiddelen
1. No Packaging Waste Management Contribution is due on logistieke hulpmiddelen. Logistieke hulpmiddelen are exclusively:

  • pallets, including pallet collars, pallet boxes and insert sheets, intended to be used in combination with a pallet and which have the same surface area as the pallet;
  • glazing carriers;
  • Intermediate Bulk Containers;
  • roller containers;
  • drums, jerrycans and gas bottles with a capacity of 20 litres or more;
  • crates with a capacity of 8 litres or more;
  • boxes with a capacity of 1 m3 or more;
  • big bags with a capacity of 250 litres or more; and
  • drums, spools and reels with a length of 50 cm or more.

2. Within logistieke hulpmiddelen a distinction is made between single use and reusable logistieke hulpmiddelen. 

  • A reusable logistiek hulpmiddel  is any logistiek hulpmiddel that is intended and designed to make a minimum number of trips during its life span and which is intended to be re-filled or re-used for the same purpose for which it was designed. To be designated as a Multi-trip logistic resource the producer and/or importer must be able to demonstrate the existence and use of a system which ensures that the logistiek hulpmiddel can actually be used as a multi-trip logistiek hulpmiddel as referred to in the previous sentence.
  • A single use logistiek hulpmiddel is any logistiek hulpmiddel that is not a reusable logistiek hulpmiddel. 

If a logistiek hulpmiddel can be reasonably divided into components that can be used individually then those components must be assessed individually against the aforementioned definitions. For example, dividing an Intermediate Bulk Container (IBC) into the cage and the container.

3. From 2016, the producer and/or importer must provide a declaration and provisional statement with regard to: 

  • Single use logistieke hulpmiddelen made available as packaging for products for the first time to another party by the producer and/or importer in the Netherlands; and
  • Single use logistieke hulpmiddelen first imported into the Netherlands as product packaging by the producer and/or importer and which the producer and/or importer has discarded; and
  • Single use logistic resources made available as product packaging to the producer and/or importer by another producer and/or importer who is obliged to provide a declaration in respect of those single use logistieke hulpmiddelen, such being insofar as he, in turn, makes the logistieke hulpmiddelen available to another party outside of the Netherlands in that calendar year (comparable with indirect export).

Excempted Packaging
No Packaging Waste Management Contribution is due on special products, also known as  Excempted Packaging. Exempted Packaging  are exclusively:

  • hypodermic syringe; 
  • non-refillable lighter;
  • non-refillable pen;
  • felt tip pen;
  • marker pen;
  • correction roller; and
  • toner and ink cartridges.

Point of Sale Packaging
At the moment of sale some products are packed or offered in disposable objects, known as point of sale packaging. The obliged company is liable for paying the Packaging Waste Management Contribution for this. 

Envelopes
Envelopes with a size equal to or smaller than C5 are not regarded as packaging. Envelopes with a size larger than C5 are regarded as packaging unless they are used for sending individually addressed letters, invoices, bank statements, legal advice and similar individual correspondence addressed to the addressee.

This means that the Packaging Waste Management Contribution will be due if envelopes are used for sending goods such as magazines, books, CDs, brochures, folders and suchlike or if there is an envelope designed in such a way that it is clearly intended for the packaging of products, such as padded envelopes.

Multi-use
The Packaging Waste Management Contribution is only levied once for packaging that is used multiple times. The levy is imposed at the moment that an enterpreneur makes the filled packaging available to another in the Netherlands for the first time, or discards the imported packaging for the first time.