Q&A Waste Management Fee & Single Use Plastics (SUP)
25 April 2023
Learn more about Single Use Plastic (SUP) and Waste Management Fee (ABB). Herewith some questions and answers pre-selected.
Single Use Plastic (SUP)
What does Single Use Plastics (SUP) stand for?
Single Use Plastics stands for single-use plastic or disposable plastic. These include plastic bottles, cups, straws, wrappers, pouches, bags and packaging for drinks and/or food.
Why the focus on disposable plastic?
Disposable plastic is very harmful to the environment. It causes excess litter on land and in the sea. As a result, many animals accidentally eat plastic. Moreover, the remains of plastic re-enter the food chain. For example, research by a team of Canadian and Dutch scientists shows that plastic particles have been found in human blood.
How do I know whether my product is covered by SUP?
For this, please refer to the decision tree in our whitepaper.
How much plastic ends up in plastic soup?
It is estimated that three per cent of plastic produced in the world ends up in the ocean. This plastic breaks down and splits into small pieces. Some of this stays afloat, some sinks to the bottom and some floats in the water column, or the part between the bottom and the surface of the water.
In what ways is the plastic problem being tackled?
To combat this litter, the European Union wants to greatly reduce the amount of litter. To achieve this, SUP guidelines have been drawn up for the coming years. For this, we refer you to our white paper Single Use Plastics (SUP).
What are the SUP measures from 1 January 2023?
From 5 January 2023, the rule applies whereby producers will pay the costs of litter clean-up, infrastructural adaptations to prevent litter (such as more bins). In addition, producers will be obliged to provide consumers with information on how to prevent litter. This extended responsibility will lie with whoever puts the item on the market. These producers will be obliged to report annually to the ministry how many single-use plastic items they have sold or provided.
From 1 July 2023, customers will start paying for disposable plastic cups and food packaging when they order food drinks. This measure also applies to packaging in retail from which direct can be consumed. Suppliers must also offer plastic-free alternatives from now on.
Waste management levy
What is the Waste Management Fee (ABB)?
The Ministry of Infrastructure and Public Works has declared the Waste Management Contribution Agreement (ABBO) of the Dutch Packaging Waste Fund Foundation (Afvalfonds Verpakkingen) generally binding (AVV). The agreement describes how producers and importers together flesh out the waste management structure for packaging. This ensures compliance with the extended producer responsibility (UPV) incumbent on producers and importers (PIs) of packaged products (the packaging industry).
What is the waste management levy spent on?
For 10 years now, on the basis of its extended producer responsibility (UPV) for packaging, the Waste Fund has been ensuring the separate collection of packaging waste or post-separation of residual waste in order to reuse or recycle as much packaging as possible. Our ambition does not stop here. Every day, together with all parties in the chain, we look at how things can be done even better. Together, we want to close the packaging chain as much as possible. This is not only good for the environment, but also minimises costs in the chain and preserves raw materials.
What has changed as of 1 January 2023?
From 1 January 2023, the application of the definition of the term 'producer or importer' for the Packaging Waste Management Fee has changed. This, on the recommendation of the Ministry of Infrastructure and Water Management (I&W). The current application ensures that the definition is in line with the definition in the legislation. This change has an impact on your declaration and thus on the waste management contribution packaging to be paid when you:
- Are involved as a contractor or client (brand owner) in the manufacture of a product whose brand does not belong to the manufacturer, e.g. under house brand or private label;
- Produce/import point-of-sale packaging or add it to the product sold when sold to a consumer.
What are the waste management fee measures for outer packaging from 1 January 2023?
From 1 January 2023, the application of the definition of 'Producer or Importer' will change for both the Waste Management Fee (ABB) and Single Use Plastic (SUP). This, on the intercession of the Ministry of Infrastructure & Water Management (I&W), to bring it in line with the definition in the legislation. The change affects organisations that professionally commission another person to add its name, logo or mark to the packaging of products. The duty to contribute generally shifts from the contractor to the principal for the production of a product whose mark does not belong to the manufacturer. An example is a brand, trademark or private label.
What tariffs are covered by the Waste Management Fee?
The rates are set by the Dutch Waste Fund for Packaging and can be found at: Tarrifs.
Do the rates include or exclude VAT?
These rates do not include a VAT surcharge of 21%.