SPI Packaging Procurement & Supplier Intelligence

The problem: why packaging supply bases are under pressure now

Packaging is often bought from a few qualified suppliers on multi-year terms. That worked while the main criteria were unit price, quality and service. Since 2025, four changes have made the supply base itself a cost and compliance question.

Fees and taxes now price the specification

EPR (extended producer responsibility) makes producers pay for collecting and recycling the packaging they place on the market. Many schemes now set different fees by material and format, a practice called eco-modulation. The result is that two suppliers offering the same pack in different materials can leave you with very different fee bills.

The same pattern appears in Europe. Recycled content and recyclable design lower the fee directly in some schemes, which makes a supplier’s recycled-content evidence a cost line, not only a sustainability claim.

Plastic taxes add a second layer. The UK Plastic Packaging Tax of £228.82 per tonne applies to finished plastic packaging components with less than 30% recycled plastic, and the converter or importer pays it (PR-GB-001). Spain charges EUR 0.45 per kg on the non-recycled plastic in non-reusable packaging (PR-ES-001). See plastic packaging taxes in 2026 and EPR fees per tonne for the full rate tables.

Recycled content is becoming a legal supply requirement

Recycled content used to be a target a brand set for itself. In 6 rules in the SPI Regulation Tracker it is now a legal minimum. The PPWR requires 30% recycled content in single-use plastic beverage bottles from 2030, while other categories have their own percentages, and how recycled content is calculated depends on a Commission implementing act due by 31 December 2026 (PR-EU-004). California requires 25% postconsumer recycled plastic in redemption-value beverage containers now and 50% from 1 January 2030, with a USD 0.20 per pound penalty on shortfalls (PR-US-009). India’s 2026 amendment rules set category-wise recycled-content obligations, require recycled packaging to meet IS 14534:2023 and let importers meet obligations by buying certificates (PR-IN-002).

The UK tax adds an evidence problem. From 1 April 2027, HMRC has announced that pre-consumer plastic will no longer count towards the 30% threshold and that a certified mass balance approach for chemically recycled plastic will be introduced (PR-GB-001, HMRC policy paper of 26 November 2025). A supplier whose recycled content is mostly factory scrap may stop qualifying.

Brand targets were missed, and supply was part of the reason

The SPI Buyers Database records 179 public packaging targets from 42 brand owners and retailers. Of the targets due in 2025 or earlier, 16 are reported as met and 19 as missed, with 24 where the company has not reported a clear outcome. Recycled content is where the gaps show most clearly.

AB InBev reports 89.7% of products in returnable or majority-recycled packaging in 2025 against a goal of 100%, mainly because of limited recycled PET supply. In India, Dabur reports 2%, 6% and 1% recycled content in Category I, II and III plastic packaging for FY 2025-26 against its targets of 30%, 10% and 5%.

Rules are moving demand between formats and suppliers

Some rules remove formats outright. From 1 January 2030, Article 25 and Annex V of the PPWR bar specified single-use plastic formats, including packaging for pre-packed fresh fruit and vegetables under 1.5 kg and grouped packaging films (PR-EU-008; see PPWR 2030 format restrictions). Deposit return systems change how drinks containers are specified and labelled: England and Northern Ireland start on 1 October 2027 under SI 2025/67 (PR-GB-004), and the PPWR requires 90% separate collection of single-use plastic bottles and metal cans by 2029 (PR-EU-007). The PFAS limit for EU food-contact packaging has applied since 12 August 2026, and the SPI note on PR-EU-002 recommends asking suppliers for declarations and test data per grade.

Who this service is for

• Procurement and sourcing leaders at brand owners and retailers who need a second or third source for a pack, or who are re-tendering a category and want the supply base mapped before they go to market.
• Category buyers who must pass on recycled-content, PFAS or recyclability requirements to suppliers and need to know which suppliers can evidence them.
• Converters sourcing materials, such as film, board, resin or recycled resin, who want alternatives to a concentrated upstream supply base.
• Finance and commercial teams who want to see how a supplier or specification change shifts EPR fees and plastic tax by market.

It suits teams with a named category, a geography and a decision date. It is not a supplier-matching or brokerage service, and SPI takes no fee from suppliers.

Scope: what SPI covers

1. Supplier mapping by format, material, end use and region, built from company websites, annual reports, trade registers, trade-fair exhibitor lists and other public sources named in the source plan.
2. Capability comparisons across the criteria you set: formats and materials offered, plant locations, recycled-content options, food-contact and other certifications as each supplier publicly claims them, and stated capacity where it is published.
3. Sourcing intelligence: the regulatory and fee context of each option, using the SPI Regulation Tracker and the SPI EPR & Plastic Tax Calculator.
4. Diversification options: second-source, dual-source, regional and material-switch options, each with its benefits, risks and evidence gaps.

Deliverables

Methodology: the SPI 6-step spine

Every SPI consulting assignment follows the same six steps, described in the SPI Methodology. For procurement work, the steps look like this.

Screening criteria are agreed with you before the search starts, so the short list reflects your weights, not SPI’s preferences. Supplier claims stay labelled as claims, with the page or document where the supplier makes them.

Sample deliverable outline (illustration only)

The outline below illustrates the format of a typical diversification options memo. It is not a past project. It contains no real company names, figures or results.

A typical memo runs in this order:

1. Decision and criteria. The sourcing decision, the deadline and the weighted criteria you agreed.
2. Market context. The rules and fees that apply to the category in your markets, each with its rule ID and rate row.
3. Long list summary. How many suppliers were found, by region and format, and which sources were searched.
4. Short list and comparison matrix. The suppliers that met the criteria, with every claim sourced.
5. Options. Second-source, dual-source, regional and material-switch options, each with risk, cost direction and time to qualify.
6. Evidence gaps. What could not be confirmed from public sources and how you could close each gap, for example through a request for information or a supplier audit by a qualified provider.
7. Annex. Sources, assumptions and the corrections log.

Engagement formats and typical timelines

Most procurement work starts as a Sprint. A Programme needs a named sponsor on your side.

What SPI needs from you

• The category and specification: format, material, weight per unit and any technical or food-contact requirements.
• The markets you sell into and, if relevant, the plants or regions you buy from.
• Your screening criteria and their weights, and any suppliers to include or exclude.
• Tonnages by material and market if you want the fee and tax overlay sized; otherwise SPI shows rates per tonne only.
• A named contact and your decision date.

SPI does not need your contracts, prices or supplier names unless you choose to share them. Anything you share stays confidential and is used only for your assignment.

Limitations: what this service does not do

• Supplier claims are reported as claimed. Certifications, capacities and recycled-content shares are shown with the supplier’s own source and date. SPI does not verify them by audit.
• No supplier audits, testing or certification. SPI does not visit plants, test materials or issue audit opinions. Where you need an audit or laboratory test, we say so and can point you to a qualified provider.
• Not legal advice. Rule overlays are decision support. Confirm obligations with qualified counsel and your compliance scheme.
• Public and licensed sources only. SPI does not invent contacts, purchase volumes, supplier relationships or specifications, and does not seek non-public information. Gaps are reported as gaps.
• Fee figures are estimates. They apply published rates to your inputs. UK PackUK Year 2 fees in the calculator are illustrative, and Germany and Ontario have no public fee table in the calculator.
• The SPI Converter & Supplier Directory, SPI Price Index and SPI Trade Flow Intelligence are not yet available. Supplier mapping is built fresh for each assignment from public sources.

SPI Trackers and tools this service draws on

• SPI Regulation Tracker: 79 rules in 25 jurisdictions, each with its official source, used for the rule overlay by market and material.
• SPI EPR & Plastic Tax Calculator: 216 published rate rows in 14 markets, used to compare the fee and tax per tonne of current and alternative specifications.
• SPI Buyers Database: public targets of 42 brand owners and retailers, used when your customers’ commitments shape the specification. It holds no supplier relationships or volumes.

All three are free to use without enquiring.

Where this fits in your decision

SPI organises its products and services around five stages: Discover, Understand, Evaluate, Decide and Implement. Procurement & Supplier Intelligence sits mainly at Discover (who could supply) and Evaluate (how the options compare on cost and compliance). If the question is which material to switch to, SPI Sustainable Packaging Strategy fits better. If the question is which rules apply and what they cost across your portfolio, see SPI Packaging Regulatory Intelligence. For a question none of these covers, see SPI Custom Packaging Research. Buyers who want the free data first can start at SPI Intelligence for Packaging Buyers.

How to enquire

Send an enquiry through the contact form with the category, markets and your decision date, or write to sales@strategicpackaginginsights.com. The SPI team aims to reply within two business days with a first view or a few questions. If the work fits, we hold a scoping call and send a written proposal with a fixed fee. Nothing is charged before a signed engagement.