GlossaryEN1 min readUpdated: Jun 22, 2026

Packaging tax

Manufacturers, importers, and distributors in many countries must pay a packaging tax on packaging materials they place on the market or import.

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://www.umweltbundesamt.de/themen/wirtschaft-konsum/abfallwirtschaft/verpackungssteuer

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Definition & Explanation

Manufacturers, importers, and distributors in many countries must pay a packaging tax on packaging materials they place on the market or import. The levy creates financial incentives for waste reduction and higher recycling rates, applying typically to materials such as plastic, paper, metal, and glass—often at differentiated rates based on recyclability or weight. Within the EU, the circular economy framework sets the overarching context, but individual member states determine specific rates, reporting thresholds, and compliance obligations, resulting in considerable variation across borders. Importers and freight forwarders should verify applicable national rules before entering a new market, as non-compliance can trigger penalties. The packaging tax is a state-imposed fiscal charge and must not be confused with licensing fees paid to private take-back schemes under extended producer responsibility (EPR) arrangements, which operate under private law.

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