List of point-of-sale packaging for producers and importers of empty packaging

Version December 20, 2022

This list includes point-of-sale packaging and has been prepared solely to assist producers and importers of empty packaging ‐
not being a producer or importer of packaged products or an operator of a food distribution location - as much as possible
to clarify what qualifies as point-of-sale packaging at the beginning of the chain and should therefore be used by them
indicated. The list only applies to the 2023 tax year and contains various categories, which are explained below.
For all point-of-sale packaging, the material of which it (partly) consists is not decisive.
For the SUP levy, the article must contain a share of plastic to qualify as a SUP. In this case, the size of
that share of plastic is irrelevant.
This is an exhaustive list for producers and importers of empty packaging. This means that if the article is not
the article in question falls under one of the categories below by producers and importers of empty
packaging does not have to be declared in the 2023 tax year. The list is inconclusive in this respect
of other regulations, including the extent to which pricing in the context of the SUP reduction measures applies.
This list will be evaluated by the Packaging Waste Fund during 2023. In case of discussion about the
The formulation, explanation or application of this list is decided by Afvalfonds Verpakkingen.