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Are you a producer or importer of packaging material? And do you bring more than 50,000 kilograms of packaging material onto the Dutch market? Then you must pay a packaging waste management contribution (formerly packaging tax) to the Packaging Waste Fund (Afvalfonds Verpakkingen).
The contribution rate depends on the material and the type of packaging (retail, collection or shipping packaging). You pay a one-off contribution for reusable packages. You can look up if you have to pay a fee for your product in the Packaging Waste Fund’s Dutch-language catalogue.
You must report the quantity of packaging annually. To do so, you must first register with the Packaging Waste Fund.
Indirect export of packaging
Do you export packaging on which the waste management contribution was paid earlier in the chain? You can request a refund of the contribution for indirect export. You can do so in your annual report. This is also possible for foreign entrepreneurs.
For the packaging waste management contribution, you can use your packaging records for packaging tax purposes. You need this data in order to prepare your statement and return. Any evidence and other documents must be retained up to 7 years after the end of the return year. You must be able to show them during an audit.
Extended producer responsibility
Recycling and waste management are priority topics for the EU. The coming years there will be a shift towards extended producer responsibility and recycling of waste. You can find more information on these ambitions on the Rijkswaterstaat Environment website.