What do the changing fees levied by the Packaging Waste Fund mean for you?
What is going on?
The implementation of the waste management fee (Afvalbeheerbijdrage) from Packaging Waste Fund (Stichting Afvalfonds) in The Netherlands is going to change from 1 January 2023. In this letter, we want to update you on what we currently know about the changes. The Packaging Waste Fund is going to adapt changes with regards to the way they handle the legislation regarding the extended producer responsibility. As part thereof the contributions based on that legislation will also change. The changes will apply from 1 January 2023 and have an impact on the prices of packaging put on the market in the Netherlands from that date. The biggest changes are regarding the party where those levies are charged and with regards to Single Use Plastics (SUP)
What will change?
- Levies from the Packaging Waste Fund will be imposed on Dutch brand holders. This means that packaging bearing the name, logo or trademark of a brand holder will be subject to levies from the Packaging Waste FundIf your name, trademark or logo appears on your packaging, you must declare these packages to the Packaging Waste Fund yourself.
- If products are placed on the market in packaging, the party offering that product in packaging on the market for the first time in the Netherlands on a professional basis has to pay.
- Does it concern empty packaging that is not filled until it is sold at the point of sale, such as bags containing French fries at a snack bar? Then the levy is imposed on the party placing the packaging on the market in the Netherlands for the first time. Apart from bags for French fries, this includes: coffee cups and shopping bags. For these so-called point-of-sale packaging - without a logo or brand indication - Paardekooper as the supplier is often the party that has to pay the levy to the Packaging Waste Fund. For the packaging for which this is relevant, we will therefore start charging these levies to you as our customer from 1 January.
What are the costs?
On the one hand, rates have been set based on weight, including for the following material types:
|Paper and cardboard|| € 0,012 per kilo|
| Plastic (regular rate)||€ 1,050 per kilo|
| Drinks cartons ||€ 0,700 per kilo|
The rates set by the Packaging Waste Fund can be found at:
https://www.afvalfondsverpakkingen.nl/nl/tarieven (currently only available in Dutch). Please note that rates may change annually.
In addition to this, there are rates for SUP products. For 2023, an overall rate per 1,000 units has been announced. To give you an idea of what such a charge might look like, we have set out a hypothetical calculation example for 1,000 coffee cups weighing a total of 5 kg. They are 95% cardboard and 5% plastic
|4.75 kg paper||€ 0,057|
|250 gr plastic||€ 0,2625|
|1x SUP-surcharge||€ 2,300|
These contributions must be paid to the Packaging Waste Fund.
What else does this mean?
We sell an extensive product range so we need time to classify all packaging properly and calculate the right amount of levies for it. In the meantime, we have to make a reservation in this area and make clear that our prices may still change and we reserve the right to charge the levies of the Packaging Waste Fund or to reflect them in our prices.
Please note: As a business owner yourself, we also advise you to follow the Packaging Waste Fund. In this letter we summarise what the main points for you as a client of Paardekooper, this is not a summary of what it means for your entire business. It is likely that you will also have to engage directly with the Packaging Waste Fund and may have to report to them.
Should you have any questions as a result of the contents of this letter, please get in touch with your contact person within Paardekooper. We will be happy to support you.
Decision tree Packaging Waste Fund levies: which party is responsible for remitting Waste Management Contributions?*
* The level of Waste Management Contributions are set by the Packaging Waste Fund and can be found on their website (https://www.afvalfondsver-
pakkingen.nl/nl/tarieven. The rates for 2023 consist, on the one hand, of a rate per kg, including for used plastic (€1.05), paper and cardboard
(€0.012) and drinks cartons (€0.70). A surcharge also applies to so-called SUP packaging. For 2023, this surcharge is €2.30 per 1,000 items and
amongst others applies to drink cups, beverage containers and SUP food packaging. Which products are regarded as SUP packaging is expected to
be made transparent by the Packaging Waste Fund by releasing a detailed list.
Paardekooper, November 2022. This information is based on our interpretation of the legislation and information from the Ministry and the Packaging Waste Fund.
No rights can be derived from the information and Paardekooper is not responsible for choices made on the basis of this information.