SPI Intelligence for Retail and E-commerce Packaging
Retail and e-commerce packaging is governed mainly by EPR registration in every market you ship to, the EU PPWR’s 2030 rules on empty space and reusable transport packaging, deposit return duties for stores, and labelling; the SPI Regulation Tracker holds 25 EPR, 6 design, 3 reuse and 3 labelling rules that apply.
Strategic Packaging Insights (SPI) traces each rule to its official source and sets it beside the own-brand packaging targets of nine retailers and marketplaces. The first exposure for a cross-border online seller is registration: since 12 August 2026, the PPWR expects producers selling directly to consumers in another Member State to appoint an authorised representative there.
By the SPI team · Figures as of 13 October 2026
50
Maximum empty space in EU e-commerce, grouped and transport packaging from 2030 (%)
Measurement method due by 12 Feb 2028
PR-EU-009
40
EU reuse target for transport packaging, 2030 (%)
10 for grouped packaging
PR-EU-006
27
Amazon shipments with single-use plastic delivery packaging, 2025 (%)
73 recyclable in North American household streams
SPI Buyers Database
9
Retailers and marketplaces profiled
Own-brand targets with sources
SPI Buyers Database, 13 Oct 2026
Source: SPI Regulation Tracker; SPI Buyers Database, checked 14 Oct 2026.
Key facts
- From 1 January 2030, economic operators filling grouped, transport or e-commerce packaging in the EU must keep the empty space ratio at or below 50%; reusable packaging is excluded (Regulation (EU) 2025/40, recital 84; PR-EU-009).
- The PPWR sets binding 2030 reuse targets of 40% for transport packaging and sales packaging used for transport, and 10% for grouped packaging (PR-EU-006).
- Germany’s ZSVR states there is no exemption from the authorised-representative duty for foreign sellers shipping directly to German end users since 12 August 2026 (PR-DE-001).
- A Commission proposal, COM(2025) 982, would suspend the PPWR authorised-representative duty for EU-established producers until 1 January 2035; it was not adopted on 13 October 2026 (PR-EU-012).
- In China, postal and express outlets were to stop using non-degradable plastic bags, tape and woven bags nationwide by the end of 2025 (NDRC/MEE Opinion No. 80; PR-CN-001).
- Walmart reports virgin plastic in global private-brand packaging 4.12% above its 2020 baseline in fiscal 2026, against a goal of 15% below by 2025 (SPI Buyers Database).
Who this page is for
Grocery and general retailers with own-brand ranges, online marketplaces and direct-to-consumer sellers, fulfilment and logistics teams, and the corrugated, mailer, film and reusable-transport suppliers who serve them. Retailers face packaging rules twice: as producers of own-brand packs, and as operators of stores, warehouses and delivery networks. Online sellers face the same rules in every country they ship into.
The SPI Regulation Tracker classes its 79 rules by type. Four types carry most of the weight for retail and e-commerce.
The PPWR's 2030 rules for e-commerce and transport packaging
Regulation (EU) 2025/40, the Packaging and Packaging Waste Regulation (PPWR), has applied since 12 August 2026 (PR-EU-001). Four of its obligations reach retail and e-commerce directly, and three land on 1 January 2030.
Definitions. Empty space ratio is the share of a grouped, transport or e-commerce pack not filled by the product. E-commerce packaging is packaging used to ship products sold online to the end user. Transport packaging protects goods in handling and shipping, such as pallets, crates and outer cases.
| Obligation (rule) | Applies from | Who must act | Commission act still needed | Status |
|---|---|---|---|---|
| Empty space ratio at or below 50% in grouped, transport and e-commerce packaging (PR-EU-009) | 2030-01-01 | Operators filling the pack | Calculation method, due 12 Feb 2028 | Adopted |
| Reuse: 40% transport packaging, 10% grouped packaging (PR-EU-006) | 2030-01-01 | Operators using the packaging | Calculation rules, due 30 Jun 2027 | Adopted |
| All packaging recyclable, grades A to C (PR-EU-010) | 2030-01-01 | Producers placing packaging on the market | Design-for-recycling delegated acts | Adopted |
| Authorised representative for direct sales into another Member State (PR-EU-012) | 2026-08-12 | Producers selling direct to end users abroad | Suspension proposal pending | Applies; suspension proposed |
| Harmonised sorting label (PR-EU-003) | 2028-08-12 at the earliest | Producers; e-commerce packaging included | Label specifications, in preparation | Adopted |
Source: SPI Regulation Tracker; European Commission Green Forum PPWR implementation timeline, checked 14 Oct 2026.
Commission act dates from the Green Forum timeline, consulted 13 October 2026. Detail rests on official summaries and recitals because the operative articles did not load during SPI's checks.
Empty space (PR-EU-009). The 50% cap falls on whoever fills the outer pack, so fulfilment centres, contract packers and brand owners shipping in outer cases carry it. Reusable packaging is excluded, and recital 84 says operators using sales packaging as e-commerce packaging may be exempted. Until the implementing act on calculation is adopted (due by 12 February 2028), how void fill and irregular product shapes are counted is not fixed. The Commission must review the ratio by 12 February 2032.
Reuse (PR-EU-006). The 40% target applies to transport packaging and sales packaging used for transport, such as pallets, crates, boxes and wraps in logistics; grouped packaging carries 10%. The EUR-Lex summary also says large retailers must endeavour to devote 10% of sales area to refill stations from 2030. Member States may exempt operators for renewable five-year periods, and there are exemptions for micro-enterprises and some cardboard packaging (recitals 92 and 95). Spain adds a national 20% target for reusable commercial and industrial packaging by weight in 2030 and 30% in 2035 (PR-ES-002).
SPI analysis
The empty space cap and the transport reuse target start on the same day and touch the same boxes and outer cases. Planning them separately risks buying right-size single-use cartons in 2028 that a reusable pool replaces in 2030. Fulfilment teams should map order profiles once, then decide which flows move to reusable transport packaging and which need a right-sized single-use range. Carrefour’s new goal of 50% reusable transport packaging by 2030 shows one retailer planning above the legal level.
EPR registration: the first exposure for online sellers
Definition. Extended producer responsibility (EPR) makes the producer pay for collecting and recycling packaging placed on a market. For own-brand goods the retailer is usually the producer; for marketplaces and distance sellers, the rules decide who registers.
| Market (rule) | What sellers must do | Key date |
|---|---|---|
| Germany (PR-DE-001) | Register in LUCID, join a dual system; foreign direct sellers name an authorised representative | 2026-08-12 |
| EU Member States (PR-EU-012) | Authorised representative for direct sales into another Member State, unless the suspension is adopted | 2026-08-12 |
| UK (PR-GB-002) | Register and report if over 25 tonnes and £1 million turnover; large producers pay disposal fees | 2025-01-01 |
| Oregon (PR-US-002) | Join Circular Action Alliance, report supply data, pay fees | 2025-07-01 |
| Colorado (PR-US-003) | Participate through Circular Action Alliance or stop selling covered products | 2025-07 |
| California (PR-US-004) | Join Circular Action Alliance, register as independent producer, or claim small-producer exemption | 2026-06-01 |
| Washington (PR-US-008) | Be covered by a PRO in good standing before the market access restriction | 2029-03-01 |
| Ontario (PR-CA-003) | Register with RPRA as brand holder, importer, retailer or marketplace facilitator; report by 31 May | 2026-01-01 |
| Quebec (PR-CA-006) | Finance the system through Éco Entreprises Québec, including transactional websites selling to residents | 2025-01-01 |
| India (PR-IN-001) | Register on the CPCB portal; online platforms and retail chains count as brand owners | 2027-06-30 return |
Source: SPI Regulation Tracker; SPI rule notes, checked 14 Oct 2026.
Selected markets. Thresholds and who counts as producer are as stated on the official sources consulted on 13 October 2026.
Three points stand out. Germany’s ZSVR says there is no exemption from the authorised-representative duty for foreign sellers shipping directly to German end users, and the EU Omnibus proposal to suspend the duty covers only EU-established producers and was not adopted on 13 October 2026; the Legislative Observatory lists an indicative plenary vote on 19 October 2026 (PR-EU-012). Ontario and Quebec name marketplace facilitators and transactional websites as obligated parties, so a platform can become the producer when the brand holder is not in Canada (PR-CA-003, PR-CA-006). In India, CPCB treats online platforms, marketplaces, supermarkets and retail chains as brand owners for plastic packaging EPR (PR-IN-001).
In the UK, PackUK’s illustrative 2026-27 plastic fees are £415, £455 and £545 per tonne for green, amber and red recyclability ratings, against £190, £210 and £250 for paper and board (PR-GB-003). These are illustrative, and PackUK’s operational plan targets the year 2 notice of liability by the end of November 2026.
What shipping materials pay: paper and board versus plastic film
For e-commerce the main material choice is between corrugated boxes, paper mailers and plastic film mailers. Within each euro-zone scheme in the SPI EPR & Plastic Tax Calculator, plastic film pays more per tonne than paper and board.
- Paper and board
- Plastic film
Source: SPI EPR & Plastic Tax Calculator, checked 13 Oct 2026.
2026 household packaging rates, EUR markets only; Belgium, Netherlands, Luxembourg and Portugal published per kg, multiplied by 1000. Film rows: PE film (France, Belgium, Luxembourg), flexible (Spain, Netherlands), plastic film (Portugal). Austria, Ireland and Italy are left out because their categories do not separate film. USD and CAD schemes are in the text, not on this chart.
Show the data
| Scheme | Paper and board | Plastic film |
|---|---|---|
| Netherlands, Verpact | 17 | 1,320 |
| Spain, Ecoembes | 115 | 1,243 |
| Belgium, Fost Plus | 150.3 | 1,080.4 |
| Luxembourg, Valorlux | 38.9 | 712 |
| France, Citeo | 258.1 | 770.1 |
| Portugal, Sociedade Ponto Verde | 310.4 | 543.2 |
The same pattern holds in North America, in each scheme’s own currency. Circular Action Alliance charges USD 176.37 per tonne for corrugated cardboard in both Oregon and Colorado, against USD 947.99 (Oregon) and USD 1,058.22 (Colorado) for HDPE and LDPE film. Recycle BC charges CAD 0.60 per kg for corrugated cardboard against CAD 1.84 per kg for plastic film. For a fuller comparison across four schemes, see EPR fees per tonne in 2026.
SPI analysis
Per-tonne rates favour paper, but a parcel’s fee depends on weight. A film mailer can weigh much less than a corrugated box for the same item, so the cheaper option per parcel depends on the item and the market. Model both formats per order profile, and add the PPWR empty-space test: a soft mailer usually fits the product closely, while an oversized box can fail the 50% cap.
Stores, deposit return and bags
Retailers selling drinks become part of deposit return systems. In England and Northern Ireland, retailers selling in-scope drinks charge the deposit from 1 October 2027, and grocery retailers host return points unless exempt; small urban grocery retailers under 100 m2 are exempt from the return point duty (PR-GB-004). Scotland’s retailer and return point registration provisions have applied since 1 July 2025, ahead of the same 1 October 2027 start (PR-GB-005). In Poland, shops over 200 m2 selling covered drinks act as return points (PR-PL-001); in Portugal, shops of 400 m2 or more take back all covered packaging and those of 50 to 400 m2 take back what they sell (PR-PT-001). By 1 January 2029, every EU Member State must separately collect 90% of single-use plastic and metal beverage containers up to three litres (PR-EU-007).
Carrier bag rules are the oldest retail packaging rules in the tracker. Kenya has banned plastic carrier and flat bags since 28 August 2017 (PR-KE-001). India requires plastic carry bags of at least 120 microns from 31 December 2022 (PR-IN-004). Canada banned the sale of plastic checkout bags from 20 December 2023 (PR-CA-001). China’s Opinion No. 80 restricts non-degradable plastic bags in malls, supermarkets and pharmacies by city tier, and in express delivery outlets nationwide by the end of 2025 (PR-CN-001). China also puts packaging duties on carriers: a 2021 Ministry of Transport order requires delivery firms to choose boxes by weight and size, limit tape and minimise layers, void space and filler, and to notify contract customers in writing (PR-CN-002).
From 1 January 2030, the PPWR also bars very lightweight plastic carrier bags (with hygiene and loose moist food exceptions) and plastic packaging for pre-packed fresh fruit and vegetables under 1.5 kg (PR-EU-008). See PPWR 2030 format restrictions.
Key dates for retail and e-commerce packaging
The dates below combine tracker rule dates with the Commission implementing acts that set how the 2030 rules are measured.
- Ban
- Design rule
- EPR
- Reuse target
- Other
- Kenya bans plastic carrier and flat bags (PR-KE-001)Ban
- China postal and express packaging measures in force (PR-CN-002)Design rule
- Canada bans sale of plastic checkout bags (PR-CA-001)Ban
- UK packaging EPR in force; Quebec EPR deployed (PR-GB-002, PR-CA-006)EPR
- Oregon EPR fees; Colorado non-participants barred (PR-US-002, PR-US-003)EPR
- China express outlets end non-degradable plastic bags and tape (PR-CN-001)Ban
- Ontario full producer responsibility (PR-CA-003)EPR
- California SB 54 producer registration deadline (PR-US-004)EPR
- PPWR applies; authorised representative for direct cross-border sales (PR-EU-001, PR-EU-012)EPR
- PackUK year 2 notice of liability targeted (PR-GB-003)EPR
- EU calculation rules for reuse targets due (PR-EU-006)Reuse target
- UK deposit return starts; retailers charge deposits (PR-GB-004, PR-GB-005)Deposit return
- EU method for empty space ratio due (PR-EU-009)Design rule
- EU harmonised sorting label, earliest date (PR-EU-003)Labelling
- EU 90% beverage container collection (PR-EU-007)Deposit return
- Washington market access restriction for producers outside a PRO (PR-US-008)EPR
- PPWR 50% empty space, 40% transport reuse, recyclability; Spain 20% reuse (PR-EU-009, PR-EU-006, PR-EU-010, PR-ES-002)Several
- 2035Spain 30% reusable commercial and industrial packaging (PR-ES-002)Reuse target
Source: SPI Regulation Tracker; European Commission Green Forum PPWR implementation timeline, checked 14 Oct 2026.
Show the data
| Date | Label | Category | Link |
|---|---|---|---|
| 2017-08-28 | Kenya bans plastic carrier and flat bags (PR-KE-001) | Ban | /data/packaging-regulation-tracker/kenya/ |
| 2021-03-12 | China postal and express packaging measures in force (PR-CN-002) | Design rule | /data/packaging-regulation-tracker/china/ |
| 2023-12-20 | Canada bans sale of plastic checkout bags (PR-CA-001) | Ban | /data/packaging-regulation-tracker/canada/ |
| 2025-01-01 | UK packaging EPR in force; Quebec EPR deployed (PR-GB-002, PR-CA-006) | EPR | /data/packaging-regulation-tracker/united-kingdom/ |
| 2025-07-01 | Oregon EPR fees; Colorado non-participants barred (PR-US-002, PR-US-003) | EPR | /data/packaging-regulation-tracker/united-states/ |
| 2025-12 | China express outlets end non-degradable plastic bags and tape (PR-CN-001) | Ban | /data/packaging-regulation-tracker/china/ |
| 2026-01-01 | Ontario full producer responsibility (PR-CA-003) | EPR | /data/packaging-regulation-tracker/canada/ |
| 2026-06-01 | California SB 54 producer registration deadline (PR-US-004) | EPR | /data/packaging-regulation-tracker/united-states/ |
| 2026-08-12 | PPWR applies; authorised representative for direct cross-border sales (PR-EU-001, PR-EU-012) | EPR | /data/packaging-regulation-tracker/european-union/ |
| 2026-11 | PackUK year 2 notice of liability targeted (PR-GB-003) | EPR | /data/packaging-regulation-tracker/united-kingdom/ |
| 2027-06-30 | EU calculation rules for reuse targets due (PR-EU-006) | Reuse target | /data/packaging-regulation-tracker/european-union/ |
| 2027-10-01 | UK deposit return starts; retailers charge deposits (PR-GB-004, PR-GB-005) | Deposit return | /data/packaging-regulation-tracker/united-kingdom/ |
| 2028-02-12 | EU method for empty space ratio due (PR-EU-009) | Design rule | /data/packaging-regulation-tracker/european-union/ |
| 2028-08-12 | EU harmonised sorting label, earliest date (PR-EU-003) | Labelling | /data/packaging-regulation-tracker/european-union/ |
| 2029-01-01 | EU 90% beverage container collection (PR-EU-007) | Deposit return | /data/packaging-regulation-tracker/european-union/ |
| 2029-03-01 | Washington market access restriction for producers outside a PRO (PR-US-008) | EPR | /data/packaging-regulation-tracker/united-states/ |
| 2030-01-01 | PPWR 50% empty space, 40% transport reuse, recyclability; Spain 20% reuse (PR-EU-009, PR-EU-006, PR-EU-010, PR-ES-002) | Several | /data/packaging-regulation-tracker/european-union/ |
| 2035 | Spain 30% reusable commercial and industrial packaging (PR-ES-002) | Reuse target | /data/packaging-regulation-tracker/spain/ |
What nine retailers and marketplaces have committed to
The SPI Buyers Database lists nine retail and e-commerce companies among its 42 brand owners and retailers, which together publish 179 packaging targets. Each target is quoted from the company’s own report; status is SPI’s reading of the reported figure against the company’s own goal, and SPI does not audit these figures.
- Latest
- Target
Source: SPI Buyers Database, checked 13 Oct 2026.
Latest figures: Tesco UK by weight 2025/26; Carrefour, Lidl 2025; Walmart, Target FY2025-26; Ahold Delhaize 2024 (primary own-brand plastic). Definitions differ: Target and Ahold Delhaize count plastic packaging only; Walmart counts recyclable, reusable or industrially compostable.
Show the data
| Company | Latest | Target |
|---|---|---|
| Tesco (by 2025, missed) | 99 | 100 |
| Amazon (no year, not reported) | 73 | no data |
| Carrefour (by 2025, missed) | 67.2 | 100 |
| Carrefour (by 2030, in progress) | 67.2 | 100 |
| Lidl (by 2025, not reported) | 67 | 100 |
| Walmart (by 2025, missed) | 64.3 | 100 |
| Target (by 2035, in progress) | 41 | 100 |
| Target (by 2025, not reported) | 41 | 100 |
| Ahold Delhaize (by 2025, not reported) | 33 | 100 |
Grocery retail. Tesco reports 99% of UK Own Brand packaging recyclable by weight in 2025/26, 87% at kerbside, narrowly missing 100% by 2025. Carrefour reports 67.2% of own-brand packaging reusable, recyclable or compostable against 100% by 2025, and 24.0% recycled material against 30%, but met its EU Code of Conduct pledges: 22,873 tonnes of packaging removed since 2017 and 2,459 reusable packaging solutions. Lidl and Kaufland cut own-brand plastic by 36% versus 2017 against 30%, and reached 26% recycled material against 25%. Ahold Delhaize cut own-brand primary virgin plastic by 10.9% versus 2021 against 5%. ALDI UK reports a plastic packaging footprint of 124,940 tonnes for 2023, 90% of it own-label primary packaging.
General merchandise. Walmart reports 64.3% of global private-brand packaging recyclable, reusable or industrially compostable (fiscal 2026) against 100% by 2025, 10.7% post-consumer recycled content globally against 17%, and virgin plastic 4.12% above its 2020 baseline against a 15% cut. Target reports 41% of owned-brand plastic packaging recyclable, compostable or reusable against 100% by 2035, and met its goal to explore five reuse programmes a year early.
E-commerce. Amazon reports 27% of shipments using single-use plastic delivery packaging in 2025, 73% of North American shipments recyclable in household streams, and 5.4 million metric tons of packaging avoided since 2015, with no numeric targets stated. Alibaba’s Cainiao reports about 169,000 tons of packaging materials reduced and nearly 36 million cardboard boxes recycled and reused in fiscal 2025.
SPI analysis
Retailers’ public goals for 2025 split cleanly. Reduction goals (Lidl, Ahold Delhaize, Carrefour’s tonnage pledge) were met; recyclability and recycled-content goals (Carrefour, Tesco, Walmart) were missed. Removing material is within a retailer’s control; recyclability depends on suppliers, formats and national collection. Expect own-brand buyers to press suppliers harder on recyclability evidence as PR-EU-010 turns it into an EU legal floor from 2030.
How SPI builds this page
SPI Regulation Tracker. Each of the 79 rules in 25 jurisdictions has its official source, dates, last-checked date and an SPI note on scope, actions and open points. The 13 October 2026 check re-read 56 tracker records against their official sources and updated 46. SPI EPR & Plastic Tax Calculator. 216 published rate rows in 14 markets, each in its scheme’s own currency; we never add or rank fees across currencies. UK PackUK year 2 fees are illustrative, and Germany and Ontario are not included because no public fee table exists. SPI Buyers Database. Company-reported targets with links; no contacts, volumes, suppliers or specifications.
Limitations. PPWR detail rests on official summaries and recitals because the operative articles did not load during SPI’s checks. SPI does not give legal or tax advice, act as an authorised representative, file registrations, or test or certify packaging; we can point you to a qualified provider. See methodology and corrections.
Where this fits in your decision
- Understand: list EPR and design rules for every market you ship to in the SPI Regulation Tracker, with alerts.
- Evaluate: compare fees for boxes and mailers in the SPI EPR & Plastic Tax Calculator.
- Discover: compare retailers’ own-brand targets in the SPI Buyers Database.
- Decide and implement: SPI Consulting turns the same data into a market-by-market plan.
Related pages: Food and beverage for own-brand food packs and deposit return, and the Industries overview.
When you need more than the data
The SPI Trackers are free. Three SPI Consulting services fit retail and e-commerce work:
- Packaging Regulatory Intelligence: EPR, deposit, bag, empty space and labelling rules mapped to your markets, with an obligation map, exposure scenarios and a deadline calendar.
- Packaging Procurement & Supplier Intelligence: suppliers of reusable transport packaging and right-sized boxes, with public capability evidence and a comparison matrix.
- Sustainable Packaging Strategy: material, reuse and redesign options for own-brand ranges, with a peer benchmark.
Work is scoped as a Briefing, Sprint, Programme or Retainer, with pricing on request. To discuss a market or fulfilment question, send an enquiry.
Frequently asked questions
What is the PPWR empty space limit for e-commerce packaging?
From 1 January 2030, economic operators filling grouped, transport or e-commerce packaging in the EU must keep the empty space ratio at or below 50% (PR-EU-009). Reusable packaging is excluded, and the calculation method is due in a Commission implementing act by 12 February 2028.
What are the EU reuse targets for transport packaging?
The PPWR sets a binding 2030 target of 40% for transport packaging and sales packaging used for transport, and 10% for grouped packaging (PR-EU-006). Calculation rules are due by 30 June 2027. Spain separately sets 20% reusable commercial and industrial packaging in 2030 and 30% in 2035 (PR-ES-002).
Do online sellers need an authorised representative in the EU?
Under the PPWR, producers selling directly to end users in another Member State are expected to appoint one there, from 12 August 2026. Proposal COM(2025) 982 would suspend this until 2035 for EU-established producers only, but it was not adopted on 13 October 2026 (PR-EU-012). Germany’s ZSVR states there is no exemption for foreign direct sellers (PR-DE-001).
Who is the producer for EPR when goods are sold through a marketplace?
It depends on the market. Ontario names brand holders first, then importers, retailers or marketplace facilitators (PR-CA-003); Quebec includes transactional websites selling to residents (PR-CA-006); India treats online platforms and marketplaces as brand owners (PR-IN-001). Check each market’s rule in the SPI Regulation Tracker.
When do UK stores have to take back drinks containers?
Are paper mailers cheaper than plastic mailers under EPR?
Per tonne, yes, in every scheme SPI holds rates for: for example Ecoembes charges EUR 115 per tonne for paper and board against EUR 1,243 for film, and Circular Action Alliance in Oregon USD 176.37 for corrugated against USD 947.99 for PE film. Per parcel the answer depends on weight, so compare formats per order profile.
Which retailers met their 2025 packaging targets?
In the SPI Buyers Database, Lidl and Kaufland cut own-brand plastic 36% against 30%, Ahold Delhaize cut virgin plastic 10.9% against 5%, and Carrefour met its tonnage and reuse pledges. Carrefour, Tesco and Walmart report missed 2025 recyclability or recycled-content targets.
Does China regulate e-commerce packaging?
Yes. A 2021 Ministry of Transport order requires postal and express firms to size boxes by weight and volume, limit tape and minimise layers, void space and filler, and to notify contract customers (PR-CN-002). NDRC/MEE Opinion No. 80 ended non-degradable plastic bags, tape and woven bags in express outlets nationwide by the end of 2025 (PR-CN-001).

Sources
- SPI Regulation Tracker and SPI rule notes, /data/packaging-regulation-tracker/, data as of 13 October 2026; each rule cited by ID with its official source.
- SPI Buyers Database, /data/packaging-buyers-database/, data as of 13 October 2026; company figures from each company’s own report as linked on its profile.
- SPI EPR & Plastic Tax Calculator, /data/epr-plastic-tax-calculator/, data as of 13 October 2026 (FEE-FR-103, FEE-FR-112, FEE-BE-002, FEE-BE-016, FEE-ES-109, FEE-ES-113, FEE-NL-002, FEE-NL-004, FEE-LU-001, FEE-LU-010, FEE-PT-002, FEE-PT-004, FEE-US-105, FEE-US-110, FEE-US-135, FEE-US-140, FEE-CA-002, FEE-CA-008, FEE-GB-010 to 015).
- European Parliament Legislative Observatory: Regulation (EU) 2025/40 summary, https://oeil.europarl.europa.eu/oeil/en/document-summary?id=1802233, consulted 13 October 2026 (PR-EU-001, PR-EU-003, PR-EU-006, PR-EU-009).
- EUR-Lex: Regulation (EU) 2025/40, recitals, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202500040, and EUR-Lex summary, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=LEGISSUM:4806724, consulted 13 October 2026 (PR-EU-006, PR-EU-009, PR-EU-012).
- EUR-Lex: Regulation (EU) 2025/40, Article 25 and Annex V, https://eur-lex.europa.eu/eli/reg/2025/40/oj/eng, consulted 13 October 2026 (PR-EU-008).
- European Commission (DG ENV): Packaging waste, https://environment.ec.europa.eu/topics/waste-and-recycling/packaging-waste_en, consulted 13 October 2026 (PR-EU-010, PR-EU-012).
- European Commission Green Forum: PPWR implementation timeline, https://green-forum.ec.europa.eu/packaging-and-packaging-waste-regulation-implementation_en, consulted 13 October 2026.
- Bundesgesetzblatt: BGBl. 2026 I Nr. 207, https://www.recht.bund.de/bgbl/1/2026/207/VO.html, and Zentrale Stelle Verpackungsregister: Authorised representative, https://www.verpackungsregister.org/en/ppwr/authorised-representative, consulted 13 October 2026 (PR-DE-001).
- BOE: Real Decreto 1055/2022, https://www.boe.es/buscar/act.php?id=BOE-A-2022-22690, consulted 13 October 2026 (PR-ES-002).
- legislation.gov.uk: SI 2024/1332, https://www.legislation.gov.uk/uksi/2024/1332/introduction/made; GOV.UK: Year 2 illustrative waste disposal fees, https://www.gov.uk/government/publications/illustrative-waste-disposal-fees-2026-extended-producer-responsibility-for-packaging/year-2-illustrative-waste-disposal-fees-extended-producer-responsibility-for-packaging; consulted 13 October 2026 (PR-GB-002, PR-GB-003).
- legislation.gov.uk: SI 2025/67, https://www.legislation.gov.uk/uksi/2025/67/made; GOV.UK: Deposit Return Scheme producer and retailer responsibilities, https://www.gov.uk/guidance/deposit-return-scheme-drinks-producer-and-retailer-responsibilities; legislation.gov.uk: SSI 2025/188, https://www.legislation.gov.uk/ssi/2025/188/made; consulted 13 October 2026 (PR-GB-004, PR-GB-005).
- gov.pl: System kaucyjny, https://www.gov.pl/web/klimat/system-kaucyjny, and Agência Portuguesa do Ambiente: Perguntas frequentes SDR, https://apambiente.pt/sites/default/files/_Residuos/FluxosEspecificosResiduos/ERE/SDR/perguntas-frequentes-sdr.pdf, consulted 13 October 2026 (PR-PL-001, PR-PT-001).
- Oregon DEQ: Producers of Covered Products, https://oregon.gov/deq/recycling/Pages/Producers-of-Covered-Products.aspx; CDPHE: Producer Responsibility Program, https://cdphe.colorado.gov/hm/epr-program; CalRecycle: SB 54 permanent regulations, https://content.govdelivery.com/accounts/CALRECYCLE/bulletins/4157d91; Washington Ecology: Recycling Reform Act, https://ecology.wa.gov/waste-toxics/reducing-recycling-waste/our-recycling-programs/recycling-reform-act; consulted 13 October 2026 (PR-US-002, PR-US-003, PR-US-004, PR-US-008).
- RPRA: Ontario completes transition to producer-run Blue Box program, https://rpra.ca/2026/01/ontario-completes-transition-to-producer-run-blue-box-program/; Ministère de l’Environnement du Québec: Modernized Selective Collection, https://www.environnement.gouv.qc.ca/matieres/consigne-collecte/collecte-selective-modernisee-en.htm; Canada.ca: Single-use plastics prohibition regulations overview, https://www.canada.ca/en/environment-climate-change/services/managing-reducing-waste/reduce-plastic-waste/single-use-plastic-overview.html; consulted 13 October 2026 (PR-CA-003, PR-CA-006, PR-CA-001).
- NGT: CPCB reply in OA 1179 of 2024, https://www.greentribunal.gov.in/sites/default/files/news_updates/REPLY%20BY%20R-2%20CPCB%20IN%20OA%20NO.%201179%20of%202024%20HARIYALI%20WELFARE%20SOCIETY%20VS%20UNION%20OF%20INDIA.pdf, and MoEFCC Gazette G.S.R. 571(E), https://www.mpcb.gov.in/sites/default/files/standing_orders/3Plastic_Waste_Management_Rules_2016_%28Second_Amendments%29_2021.pdf, consulted 13 October 2026 (PR-IN-001, PR-IN-004).
- NDRC: Opinions on Further Strengthening Plastic Pollution Control, https://www.ndrc.gov.cn/xxgk/zcfb/tz/202001/t20200119_1219275.html, and Gazette of the State Council: Administrative Measures for Postal and Express Packaging, https://www.gov.cn/gongbao/content/2021/content_5602014.htm, consulted 13 October 2026 (PR-CN-001, PR-CN-002).
- NEMA: Ban on plastic carrier bags, https://nema.go.ke/ban-on-plastic-carrier-bags/, consulted 13 October 2026 (PR-KE-001).
- Fee schedules as held in the SPI EPR & Plastic Tax Calculator, consulted 13 October 2026: Citeo 2026, https://clients-cms.citeo.com/uploads/guide_du_tarif_des_emballages_menagers_2026_f9e4c5b4e6.pdf; Fost Plus 2026, https://www.fostplus.be/en/media/1930/download; Ecoembes 2026, https://ecoembesempresas.com/app/uploads/2025/06/Ecoembes_Precios2026.pdf; Verpact, https://www.verpact.nl/nl/tarieven; Circular Action Alliance Oregon and Colorado 2026 schedules (URLs as in the calculator); Valorlux, Sociedade Ponto Verde and Recycle BC 2026 rates (URLs as in the calculator).
- Company reports as linked on each SPI Buyers Database profile, rechecked 13 October 2026: ALDI UK Product packaging and waste; Ahold Delhaize 2025 Annual Report Highlights and Annual Report 2024; Alibaba Group FY2025 ESG Report (SEC Form 6-K exhibit); Amazon How Amazon is reducing packaging; Carrefour 2025 Universal Registration Document; Schwarz Group press release, 27 May 2026; Target 2026 Sustainability and Governance Report; Tesco PLC Sustainability Report 2026; Walmart FY2026 ESG: Waste and circularity.
Ask the SPI team
What changes for your packaging next quarter?
Tell us your markets and materials. The SPI team walks you through the rules and buyer commitments that affect them.
Prefer email? Write to sales@strategicpackaginginsights.com.
- Q1
Which packaging rules apply to us in each market we sell in?
We map each market's EPR, tax, ban, recycled-content, labelling and deposit rules against your materials and formats, and show which are in force, adopted or only proposed.
- Q2
What could EPR fees and plastic taxes cost us next year?
We apply published fee tables and tax rates to your tonnages and recycled content, and show the result as scenarios with every rate sourced.
- Q3
Can you tell us when a rule changes?
Yes. The free tracker alerts cover rule changes by country; a monitoring retainer adds monthly notes on what the changes mean for your portfolio.