Rules for plastic cups and containers (disposable plastic)

Do you sell food and drinks or do you offer food and drinks in disposable plastic cups and containers (single-use plastics)? Then the following rules apply:

• Your customers must pay for disposable plastic cups and containers if they collect food or have food delivered. For example, takeaway and delivery restaurants, food trucks, kiosks, supermarkets and retailers, and open events (events where there is no enclosure or controlled access).
• If customers eat or drink at your premises, you cannot use disposable plastic cups and containers. For example in restaurants, offices, events with controlled access, businesses, and institutions. However, this does not apply to care institutions.

For which plastic cups and containers must your customer pay?

If you offer food and drinks to go in plastic cups and containers, your customer must pay for:

• All single-use plastic cups. This includes cups that only partly consist of plastic. For example, paper coffee cups with a plastic coating.
• Plastic packaging from which food can be eaten directly, without further preparation. The packaging consists entirely or partly of plastic and is intended to be used only once. For example, a plastic dish containing French fries or a salad.

This applies to, among others, takeaway and delivery restaurants, food trucks, kiosks, supermarkets and retail, and open events (in Dutch).

How much should your customer pay for a plastic cup or container?

You can choose the amount your customer must pay for a plastic disposable cup or meal container. Or check the guidelines set out by the Dutch Government (in Dutch).

You have to add the amount you receive for the plastic cups and containers separately on the bill. The VAT rate you have to pay over the amount you get for the packaging, depends on the contents of the container. For example, you pay 9% for disposable plastic cups for coffee, but 21% for a cup of beer.

When can you give away containers and cups for free?

You are allowed to give away food and drink containers (including cups) for free only if they are:

• reusable cups and containers (even if they contain plastic)
• bags, foils, and wraps (flexible packaging)
• containers and cups without plastic, such as wood or paper

Food and drink on-site

You cannot offer food and drinks in disposable cups and containers that contain plastic if people eat and drink at your premises. For example at:

• offices, businesses, and institutions (coffee machines and cafeterias, in Dutch)
• catering facilities such as eateries and restaurants (in Dutch)
• sports clubs and associations (in Dutch)
• events and day attractions with controlled access (in Dutch)

There are some exceptions for the on-site use of disposable cups and containers, such as for care institutions.

Offering reusable alternatives or bring your own

You must offer your customers a reusable alternative, for example:

• You use washable cups, glasses, plates, and trays on-site.
• You offer cups or containers that they can return later.
• Your customers can bring their own containers and cups (bring your own).

If a customer brings their own container or cup, they are responsible for the hygiene of the food from the moment they accept it. You can refuse a brought container or cup if you have reason to believe it is not clean.

Exception for recycling

Do you have a collection system for high-quality recycling of plastic cups and containers? Then the ban on free plastic cups and containers does not apply. High-quality recycling means that you collect the cups and containers and that they are reused as packaging material for food or drinks after recycling. The exception applies only if you collect at least 85% (in 2026). The percentage increases each year to 90% in 2027. If you want to use the exception to the disposable ban, you must first report it through the notification scheme for single-use plastic products (in Dutch).