Fee Modulation Plastic 2027 – Circulair Plastics
Discount tiers for the use of recyclate (PCR) and/or bio-based drop-ins
Through the Circular Plastics scheme, we encourage the use of circular raw materials in plastic packaging. This not only reduces reliance on fossil-based materials but also stimulates investment in recycling capacity and increases the availability of high-quality recyclate. In doing so, we support the transition toward an increasingly circular plastic packaging value chain.
Do you use recyclate (PCR) or bio-based drop-ins? We reward every kilogram with a discount on the rate: the more circular plastic incorporated into your packaging, the higher the discount. As of 2027, there is no longer a maximum percentage cap; using 100% recyclate and/or bio-based drop-ins still qualifies for a discount, up to a maximum of €0.78 per kg.
The discount amount depends on the packaging category and the country of origin of the recyclate or bio-based drop-ins. If the material originates from a country on our list, you receive the full discount. If it comes from another country, you receive one-quarter of the discount.
What is changing compared to 2026?
Overview of of circulair plastics | 2027 | 2026 |
| Discount for using recyclate | up to €0,78 per kg | €0,20 per kg |
| Discount on bio-based drop-ins | up to €0,78 per kg | No discount |
| Origin recyclate or bio-based drop-ins | country on the list: full discount; other country: one-quarter of the discount | No distinction between countries. |
| Percentage calculation | Per packaging category subject to the material tariff for rigid or flexible plastic. | Per disposable unit |
| Which types of packaging are eligible? | All kilograms of plastic subject to the plastic material rate. | Packaging consisting of at least 50 percent plastic (by weight) |
| Maximum discount Design for Recycling + Circular plastics + | Design for Recycling: €0,40 per kg Circulair plastics: €0,78 per kg Total: €1,18 per kg | Design for Recycling: €0,40 per kg Use of recyclate: €0,20 per kg Total: €0,60 per kg |
Example: Circular plastics discount for the use of 100% PCR and/or bio-based drop-in material.
| Packaging category | Wat valt hieronder? | Examples | Discount PCR*/ Biobased Drop-in |
| Food-contact PET packaging (excluding beverage bottles) | Packaging with PET as the main component
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| Food-contact non-PET packaging (excluding beverage bottles) | Packaging made of a plastic other than PET |
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| Touch-sensitive beverage bottles (excluding deposit) | All plastic beverage bottles outside the deposit system |
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| Non-contact-sensitive packaging | All packaging that does not fall into a contact-sensitive category |
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View all conditions in the Plastic Fee Modulation Regulation Plastic 2027 – Circulair Plastics
