What is packaging?
Packaging is a product that can be used to enclose, protect, ship, deliver, and offer other products. This is a very broad definition with only a few exceptions. If you are unsure whether something is packaging, it probably is.
Paper and cardboard
Taxed streams
Up to and including 2026, we distinguish three taxed streams in the Netherlands. These are briefly described below. However, be aware that the PPWR will have a major impact on these streams for many companies. As of August 12, 2026, radical measures will take effect, which will shift the contribution obligation from that moment in many cases. It is important to prepare for these changes in good time. We can support you with this.
Sales on the Dutch market
If you produce or import packaged products and make them available to another party in the Netherlands, you are in principle liable to pay a contribution on the packaging around those products until August 12, 2026. Exceptions to this are point-of-sale packaging and private label articles. For point-of-sale packaging, the party that makes it available empty to another party is liable to pay the contribution. For private label articles, the brand holder who commissions the packaging to be printed with his name, logo or trademark is liable to pay the contribution on the packaging.
Adding (transport) packaging
Disposal upon import
If you import goods and then remove and dispose of the packaging, you are in principle liable to pay a contribution on this until August 12, 2026. This includes a pallet of imported goods wrapped in foil. If you remove and dispose of the foil, you are liable to pay a contribution on it.
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