The European Commission has put forward an ambitious proposal to reform the EU’s system of own resources, aiming to provide sustainable financing for the next Multiannual Financial Framework (2028–2034) and accelerate the green, digital and industrial transitions. The package introduces new sustainability-linked fiscal instruments with significant implications for the packaging sector especially for those working with plastic materials and recycling supply chains.
Non-recycled plastic packaging: the levy increases to euro 1/kg
Starting in 2028, the current levy on non-recycled plastic packaging waste will rise from euro 0.80/kg to euro 1/kg, with annual inflation-based adjustments.
Goal: to push Member States to strengthen separate waste collection and recycling systems, in line with the Green Deal and the upcoming Packaging and Packaging Waste Regulation (PPWR).
New levy on unrecovered e-waste
A new resource based on uncollected waste electrical and electronic equipment (WEEE) will be introduced, with a fixed rate of euro 2/kg.
This measure aims to recover critical raw materials essential for the green transition, while fostering strategic autonomy and promoting circularity.
ETS and CBAM revenues confirmed in the EU budget
- 30% of ETS1 (Emissions Trading System) revenues will be allocated to the EU budget.
- 75% of CBAM (Carbon Border Adjustment Mechanism) certificate revenues will also be retained by the EU-encouraging businesses to adopt higher sustainability standards and discouraging carbon leakage.
Fiscal simplification and transparency
Current lump-sum rebates and caps on VAT, plastic and Gross National Income will be abolished, creating a more transparent and harmonised system of contributions across Member States.
Why this matters for the packaging sector
Companies in the packaging supply chain, particularly those working with plastics, will find themselves at the heart of a new fiscal framework-one that rewards recyclability and penalises non-recovery.
This evolving regulatory landscape represents both a challenge and an opportunity to rethink materials, processes and end-of-life systems with a stronger focus on circularity and environmental performance.
