Point-of-sale packaging. The name says it all: packaging that is filled at the point of sale. This type of packaging is taxed differently than other packaging. Do you use or trade in point-of-sale packaging or a product that can be used as point-of-sale packaging? Then this article is for you.
What is a point-of-sales packaging according to Verpact?
Verpact has drawn up a definitive list of point-of-sale packaging. All packaging on the list is point-of-sale packaging, regardless of the actual use of the packaging. Physical appearance is key. The list of point-of-sale packaging can be found on the Verpact website.
Examples:
- You import unprinted disposable plastic drinking cups. You then sell these to a company that uses them to grow aquatic plants. These drinking cups are not used as point-of-sale packaging. However, they do have the physical appearance of a drinking cup and are therefore regarded by Verpact as drinking cups.
- You produce an aluminum tray that you know is filled at the point of sale, but the tray is not on the point-of-sale packaging list. For the waste management contribution, the tray is therefore not classified as point-of-sale packaging.
Who declares a point-of-sale packaging?
In principle, the producer or importer of empty point-of-sale packaging is liable to pay a contribution on the packaging when he makes it available to another party in the Netherlands. However, if a brand owner established in the Netherlands commissions the point-of-sale packaging to be printed with his name, logo or trademark, the brand owner is liable to pay a contribution on the packaging.
Point-of-sale packaging and Single Use Plastic (SUP) directive
Many packaging items on the point-of-sale packaging list fall under the SUP directive when they contain plastic. This is the case, for example, with drinking cups, light plastic carrier bags and sauce cups. If a point-of-sale packaging falls under the SUP directive, the liable party must pay a SUP surcharge for the number of point-of-sale packaging items that he places on the market. The impact of these costs is often significant for companies that are liable to pay contributions on point-of-sale packaging. Therefore, take the SUP surcharge into account in your cost price.
Future of point-of-sale packaging (PPWR)
The first measures of the PPWR will take effect on August 12, 2026. The PPWR does not recognize point-of-sale packaging, but it does recognize service packaging and take-away packaging. The description of this corresponds to that of a point-of-sale packaging. The contribution obligation for this type of packaging differs in the new regulations from the current system. This is particularly relevant for companies that import and/or export this type of packaging. Are you curious about the impact this has on your company? Feel free to contact us.
