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If you bring more than 50,000 kilograms of packaging material onto the Dutch market for the first time, remove or transport packaging as an importer, 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.
Report and declare
Indirect export of packaging
If 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 return. 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.
Please note: if you export to Germany, new legislation, VerpackG, was introduced on 1 January 2019.
Extended producer responsibilty
Recycling and waste management are priority topics for the EU, and the coming years will see a shift towards extended producer responsibility and recycling of waste. You can find more information on these ambitions on the Rijkswaterstaat Environment website.