Paper and cardboard packaging and plastic packaging.
The Swedish Environmental Protection Agency’s regulations on determining packaging taxes taking into account recyclability
In order to comply with the part of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives, as amended by Directive (EU) 2018/851 of the European Parliament and of the Council of 30 May 2018 ('Waste Directive'), minimum requirements for modulated financial contributions (Article 8(a)(4)(b)) have been drawn up by the Swedish Environmental Protection Agency for determining packaging taxes taking into account the recyclability.
The regulations contain provisions on how an organisation implementing producer responsibility shall take into account recyclability when calculating the packaging tax that a packaging producer shall pay to an organisation implementing producer responsibility for packaging.
Organisations implementing producer responsibility that operate a return system are excluded from the scope, see the second paragraph of Section 1 of the regulation.
According to the regulations, a producer shall pay a higher financial contribution in cases where its packaging of paper and cardboard and plastic has certain specified characteristics or components, which are considered to be inferior from a recycling perspective. Organisations implementing producer responsibility will determine a producer’s final packaging tax. However, the regulations will direct the financial contribution to be higher in certain cases.