Packaging tax

Manufacturers and importers who introduce more than 50,000 kilograms of packaging material to the market for the first time in the Netherlands have to pay packaging tax for quantities in excess of 50,000 kilograms. This also applies to importers who remove and dispose of packaging material. Reusable packaging material is taxed only once.

What must you do?

You must complete the ‘packaging tax’ tool in order to determine whether you have to pay packaging tax. If you have to file packaging tax statements and returns, you must first register via the website of the Dutch Tax and Customs Administration (Belastingdienst). You will receive a username and a password with which you can file statements and returns.

You must file a statement of the estimated number of kilograms of packaging material which you introduce to the market, or which you remove and dispose of as an importer. You make provisional payments during the year and these payments are offset in the final return.

Costs

The costs depend on the material and the type of packaging (retail, collection or shipping packaging).