Packaging Compliance in the Netherlands: Verpact, Waste Management Fee and Single-Use Cup Rules

Who is responsible for packaging compliance in the Netherlands?

The company that first makes packaging available on the Dutch market, usually the Dutch brand owner, chain, importer or wholesaler, declares it to Verpact and pays the fee. The outlet that serves food and drinks is responsible for the cup and container rules at the counter. A supplier outside the Netherlands normally provides data and does not declare, unless it sells directly to Dutch end users.

How does the waste management fee (afvalbeheersbijdrage) work?

The Dutch waste management fee for packaging, the afvalbeheersbijdrage verpakkingen, is a per-kilogram contribution that producers pay to Stichting Verpact, the organisation formerly called Afvalfonds Verpakkingen. It funds collection, sorting and recycling. Companies that place more than 50,000 kg of packaging on the Dutch market per year must register, declare and pay; for single-use plastic (SUP) products there is no threshold.

The legal basis is the producer responsibility set by the Besluit beheer verpakkingen 2014 and an industry agreement (the ABBO) that the government declared generally binding for 2023 to 2027. That declaration is what makes the fee compulsory for every producer, not only Verpact members. Verpact's own documents spell it "afvalbeheerbijdrage"; business.gov.nl calls it the packaging waste management fee.

The 50,000 kg threshold

Verpact's 2026 policy treats 50,000 kg as a fee-free allowance (heffingsvrije drempel). A producer below 50,000 kg of packaging per calendar year owes no fee for ordinary packaging. A producer above it registers and declares everything, and the value of 50,000 kg is deducted from the amount due, spread across materials by weight share. Two exceptions matter for foodservice:

• SUP packaging (plastic-containing cups, food containers, flexible food wrappers and lightweight plastic carrier bags) does not count towards the allowance. The duty to declare starts with the first unit.
• Deposit packaging (statiegeld bottles and cans) is also excluded. It does not concern printed paper packaging, so it is not covered further here.

Rates and the 2027 approach

Fees depend on material, and plastic is modulated by recyclability. The figures below are Verpact's published 2026 rates, excluding VAT.

On 28 September 2026 Verpact announced that rates for plastic, glass, paper and board, wood and other metals stay at 2026 levels for 2027. Beverage cartons, aluminium and deposit packaging go up, and a separate rate applies to plastic bottles without a deposit. The bigger change is in discounts. Well-recyclable plastic packaging already earns reductions of up to EUR 0.60 per kg. From 1 January 2027 Verpact adds extra discounts for recycled plastic sourced from Europe and for bio-based drop-in plastics such as bio-PE and bio-PP. For paper-based foodservice packaging the material fee itself is small. The SUP surcharge and plastic components such as lids are where the cost sits.

An illustrative 2026 calculation: a chain that imports 120,000 kg of paper and board packaging, none of it SUP packaging, owes 120,000 x EUR 0.017 = EUR 2,040, less the allowance of 50,000 x EUR 0.017 = EUR 850, giving EUR 1,190 before VAT. If the chain also imports 4 million PE-lined cups, the SUP surcharge adds 4,000 x EUR 2.10 = EUR 8,400, and the cups' material weight is declared and paid on top, also with no allowance. How a composite item such as a PE-lined cup is split between material categories follows Verpact's declaration guidance, so check it before you budget.

Declaration and records

The annual declaration (aangifte) is due before 1 April of the following year. Producers keep supporting records for seven years. The general binding declaration of the current agreement runs to the end of 2027, so watch for the follow-up arrangement and how it absorbs the PPWR's EPR rules.

Who is the producer after 12 August 2026?

From 12 August 2026 Verpact applies the PPWR definition of producer. That is the manufacturer, importer or distributor that first makes packaging available in the Netherlands. A company outside the Netherlands that supplies end users in the Netherlands directly is also a producer. In practice the Dutch business that brings printed service packaging into the country is the producer for EPR.

For service packaging, meaning packaging filled at the point of sale such as cups, takeaway boxes, bags and wraps, this changes who sits at the start of the chain. Until 12 August 2026 Verpact kept a list of point-of-sale packaging (Lijst met verkooppuntverpakkingen). Under that list, the producer or importer of the empty packaging declared it, so restaurants buying from a Dutch wholesaler usually received packaging that had already been declared. Verpact said it would evaluate the list before summer 2026 in view of the PPWR. Check its current guidance on service packaging before assuming a wholesaler still declares for you. The principle Verpact applies is that each item is declared once. Stock held on 11 August 2026 that no producer would otherwise declare in 2026 is declared under the old definition.

The PPWR's other roles, such as manufacturer, Declaration of Conformity and technical documentation, are explained in our PPWR guide for foodservice and e-commerce buyers.

Are paper cups and food containers banned in the Netherlands?

Not entirely. Since 1 January 2024, single-use cups and food containers that contain plastic, including paper cups with a PE lining or plastic coating, may not be used for food and drinks consumed on the premises, apart from a limited and shrinking exception. For takeaway they remain allowed, but the outlet must also offer a reusable option or accept the customer's own cup or container.

The rules come from the Besluit and the Regeling kunststofproducten voor eenmalig gebruik, the Dutch implementation of the SUP Directive (EU) 2019/904. Public debate refers to them as the wegwerpbekers rules. They apply to anyone who serves food or drinks, from horeca (hotels, restaurants and cafés) to caterers, offices and event organisers.

On-site consumption

• Since 1 January 2024 plastic-containing single-use cups and containers are not allowed for on-site consumption. Reusable crockery or containers with no plastic are the default.
• An exception lets organisations still use them if they register with the ILT, collect them separately and show recycling rates. ILT sets 85 % collection for recycling over the calendar year 2026, rising to 90 % from 2027, and the cups and containers themselves must be fully recyclable. Records must be kept for at least three years.
• From 1 January 2026, following a ministerial instruction to the ILT, the exception is limited to on-site horeca, closed events, day attractions and sports associations.
• ILT also states that paper or board cups and food containers with more than 5 % plastic are not permitted and that it will enforce this. If you rely on the exception with paper items, ask your supplier for the plastic share by weight and check with the ILT how this applies to your setting.

Offices and canteens

According to Rijksoverheid (19 December 2025), offices and other workplaces must use reusable cups and containers, such as porcelain, glass or durable plastic, with no collection-based exception. ILT adjusted its enforcement accordingly from 2026. This is the rule behind the phrase "wegwerpbekers verboden op kantoor" (disposable cups banned in the office). A paper cup with no plastic at all is outside the rules, but most hot-drink cups have a polymer lining or coating. The SUP Directive guidelines do not mention water-based dispersion coatings by name, so whether a dispersion-coated cup counts as containing plastic depends on the coating polymer (see paper barrier coatings).

Takeaway and delivery

Since 1 July 2023, outlets selling food or drinks to go in single-use plastic-containing cups or containers must offer a reusable alternative or accept containers the customer brings, and must charge a separate surcharge for the single-use option. That reusable or bring-your-own obligation continues, and the ILT says it keeps enforcing it.

The surcharge is changing. The cabinet intends to abolish it from 1 January 2027, and ILT is not enforcing it in 2026. Ondernemersplein states the change is not yet final: the amending regulation still has to complete its procedure and be published in the Staatscourant, and none had been published by 6 October 2026. Plan for the surcharge to end, but confirm the publication before you remove it from menus and tills.

What this means for cups and containers you buy

• Takeaway cups and containers with a plastic lining stay usable for to-go sales, alongside a reusable or bring-your-own option. They carry the SUP surcharge in the Verpact fee and need the Dutch-language SUP marking where the SUP Directive requires it. Marking and lining details are in paper cup rules in Europe and the UK.
• Eat-in service needs reusables, or single-use items that contain no plastic, unless you fall within the limited exception.
• Plastic-free paper containers are an option only where the food allows; grease and moisture resistance without a polymer layer is limited. See custom printed paper food containers and custom printed takeaway food boxes.

Do carrier bag rules apply to paper bags?

No. The Dutch rule covers plastic carrier bags only. Since 1 January 2016 shops may not hand out plastic carrier bags of any thickness free of charge, under the packaging rules based on the Besluit beheer verpakkingen 2014. Very thin bags under 15 micron used as the only packaging for loose food are exempt. Paper bags are not covered by this rule, though lightweight plastic carrier bags do count as SUP packaging for the Verpact surcharge. Material choices for takeaway bags are covered on custom printed takeaway bags and bag rules across markets in plastic bag regulations.

How does the PPWR change things in the Netherlands?

The PPWR has applied directly in the Netherlands since 12 August 2026. It does not replace the Dutch cup rules or the Verpact fee. It changes the producer definition used for EPR, and it adds EU-wide design, documentation and reuse duties that run alongside the national rules.

• Producer and EPR: Verpact now declares and charges on the PPWR producer definition (see above).
• Authorised representative: a producer not established in the Netherlands that supplies Dutch end users directly must appoint an authorised representative for EPR (Article 45 PPWR). A supplier that sells only to Dutch businesses, which then import, does not become the Dutch producer.
• Reuse at takeaway: Articles 32 and 33 add a bring-your-own duty from 12 February 2027 and a reusable-option duty from 12 February 2028 for takeaway. The Netherlands already requires both, so for most Dutch outlets this confirms current practice.
• Restrictions and documentation: PFAS limits in food-contact packaging, the EU Declaration of Conformity and technical documentation apply from 12 August 2026. See PFAS-free food packaging.
• Labelling: the harmonised sorting label (Article 12) will apply later. The implementing act was not yet adopted in October 2026, so in practice it will not apply before late 2028.

Food contact and claims on Dutch packaging

Food-contact paper and board in the Netherlands follows the EU framework, Regulation (EC) No 1935/2004 and Regulation (EC) No 2023/2006 on good manufacturing practice, plus national rules. The NVWA enforces these on the basis of the Warenwetbesluit verpakkingen en gebruiksartikelen and the Warenwetregeling verpakkingen en gebruiksartikelen (2022 version), which set requirements for materials including paper and board. Ask for a Declaration of Compliance per item. The documents and test logic are in food-contact packaging compliance.

On-pack environmental claims fall under Directive (EU) 2024/825, which has applied since 27 September 2026. Generic claims such as "eco-friendly" or "green" without recognised excellent environmental performance are no longer allowed, and sustainability labels must rest on a certification scheme. The Autoriteit Consument & Markt (ACM) enforces consumer law in the Netherlands. What you can still print is covered in recyclable vs compostable packaging.

What does this mean for a supplier exporting from Türkiye?

When a Dutch chain, importer or wholesaler buys printed packaging from a manufacturer in Türkiye and brings it into the Netherlands, the Dutch business is the producer for the waste management fee. It declares the weights and SUP units to Verpact. The Turkish manufacturer does not register with Verpact and does not need a Dutch authorised representative for that trade, because it is not supplying Dutch end users directly.

What the supplier does carry is the data. Without per-item figures the Dutch producer cannot declare accurately, cannot assess the 5 % plastic question for on-site use and cannot use Verpact's plastic discounts. When you source from an exporter such as 9 Packaging in Istanbul, agree at quotation and technical review which data accompanies each delivery:

• Weight per item, split by material: paper or board, plastic coating or lining, plastic lid or window, other.
• Plastic share by weight per item, and the polymer type.
• Whether the item is a SUP product (cup, food container, flexible food wrapper) and the unit count per carton, for the per-1,000 surcharge.
• Recycled content of plastic components and its origin, if you want to claim Verpact's recyclate discounts.
• Dutch-language SUP marking on cups where required, checked on the smallest size before printing.
• Food-contact Declaration of Compliance, PPWR technical data and a PFAS statement.

Customs, origin and transport questions for imports from Türkiye are covered in sourcing packaging from Türkiye. For the EU-wide view of the same roles, see Germany and Austria packaging compliance, where branded service packaging follows a stricter producer rule.

Documents checklist for Dutch packaging buyers

• Per-item specification: material composition and weight per component.
• Unit counts per carton and per delivery for SUP items.
• Plastic share by weight for paper cups and containers.
• Confirmation in writing of who is the producer for each item: chain, franchisee, importer or wholesaler.
• Verpact registration number and annual declaration records, kept for seven years.
• ILT registration and collection records if you use the on-site exception (85 %, 90 % from 2027; records kept three years).
• Food-contact Declaration of Compliance per item.
• PPWR EU Declaration of Conformity or the technical data you need as manufacturer of branded packaging.
• PFAS statement and test data where relevant.
• Artwork proof showing the Dutch SUP marking on cups.

Netherlands packaging timeline

Terminology by market

Dutch buyers and authorities use afvalbeheersbijdrage verpakkingen for the waste management fee, aangifte for the annual declaration and wegwerpbekers en -bakjes for single-use cups and containers. Horeca is the hospitality sector. Older documents and invoices still say Afvalfonds Verpakkingen, the name Verpact used before its rebrand. Belgian (Flemish) buyers use similar words, but Belgium has its own EPR system and is not covered here.

Next step: build your Dutch packaging data sheet

List every packaging item you use in the Netherlands with its material split, weight, plastic share, SUP status and units per carton. Then mark who declares it to Verpact and whether it is used on-site, to go or both. That one sheet answers the fee question and the cup question together. To specify new cups, containers or bags with this data built in, follow our packaging RFQ guide, see how café chains set up their range on packaging for coffee shops and café chains and custom printed paper cups, or send your item list via our contact page.