# Five euro schemes price a beverage carton close to rigid plastic, not paper, and two of them raise the carton line by a fifth or more in 2027 > In 2026 a beverage or liquid food carton pays EUR 1.020 per kg at ARA in Austria, EUR 0.920 at Verpact in the Netherlands, EUR 0.808 at Fost Plus in Belgium, EUR 0.514 at Sociedade Ponto Verde (SPV) in Portugal and EUR 0.281 at Valorlux in Luxembourg, each 75% to 101% of the same scheme's rigid plastic line, and for 2027 Verpact moves to EUR 1.110 and Valorlux to EUR 0.384 while ARA and Fost Plus hold their rates. Publisher: Strategic Packaging Insights Published: 2026-10-27 Last updated: 2026-10-27 Page: https://www.strategicpackaginginsights.com/insights/beverage-carton-epr-fees-austria-benelux-portugal/ **In 2026 a beverage or liquid food carton pays EUR 1.020 per kg at ARA in Austria, EUR 0.920 at Verpact in the Netherlands, EUR 0.808 at Fost Plus in Belgium, EUR 0.514 at Sociedade Ponto Verde (SPV) in Portugal and EUR 0.281 at Valorlux in Luxembourg, each 75% to 101% of the same scheme's rigid plastic line, and for 2027 Verpact moves to EUR 1.110 and Valorlux to EUR 0.384 while ARA and Fost Plus hold their rates.** All five tables are in euro per kg excluding VAT, so they can be set side by side, but what sits around the carton line differs: Belgium adds a separate litter levy of EUR 0.1516 per kg, Portugal splits urban from non-urban packaging, and the Netherlands charges the cap and spout at the carton rate. On SPI's worked example of 1 million 1-litre cartons, the 2026 fee runs from EUR 7,868 in Luxembourg to EUR 28,560 in Austria. ## Executive summary Beverage and liquid food cartons are a small line in most fee tables, yet they are a large cost for dairy, juice and plant-based drink brands. Fost Plus and Valipac put cartons at 2% of single-use household packaging placed on the Belgian market (presentation of 20 March 2026), and Verpact counts 49 thousand tonnes of cartons on the Dutch market in 2024. This piece reads the carton line in five euro schemes, from their own 2026 and 2027 tables, consulted on 27 October 2026. The headline is position. In every scheme the carton rate sits between 75% and 101% of the same scheme's rigid plastic line, and between 1.66 and 54 times its paper rate (Exhibits 4 and 5). A carton is about three quarters paper fibre by weight, but for fees it is priced like a plastic pack. The reason given by the schemes is cost: cartons must be sorted out of mixed streams and their fibre separated from polyethylene and aluminium, and Verpact reports that its chain costs for cartons rose by EUR 10 million in 2025. The rates are moving apart. ARA (EUR 1.020 per kg) and Fost Plus (EUR 0.808) hold their 2026 carton rate for 2027. Verpact raises its rate 20.7% to EUR 1.110 and Valorlux 36.7% to EUR 0.384, while SPV raised its urban-flow ECAL value 17.5% for 2026 and has not yet published 2027 values (Exhibit 3). The fee base is not the same everywhere. Belgium adds a litter levy of EUR 0.1516 per kg on cartons in scope, which lifts the effective 2026 rate to EUR 0.9596. Portugal charges EUR 0.0068 per kg on non-urban flow against EUR 0.514 urban. The Netherlands applies the carton rate to the cap and spout as well. On SPI's example of 1 million 1-litre cartons at 28 g each, those differences move the 2026 bill from EUR 7,868 in Luxembourg to EUR 28,560 in Austria, before any add-on (Exhibit 9). For leaders, three moves matter most. Load the 2027 Dutch and Luxembourg carton rates into budgets now; check which add-ons and flows apply to each carton SKU, market by market; and prepare for the PPWR, under which a carton is composite packaging with more than 5% plastic, its plastic cap must stay tethered under the SUP Directive, and fees will be modulated by recyclability grade once the criteria acts apply. ## Key findings 1. In 2026 the carton line is EUR 1.020 per kg at ARA, EUR 0.920 at Verpact, EUR 0.808 at Fost Plus, EUR 0.514 at SPV (urban flow) and EUR 0.281 at Valorlux, all excluding VAT (scheme tables, consulted 27 October 2026). 2. **SPI analysis:** in each scheme the carton rate is 75.4% (Netherlands) to 100.8% (Belgium) of the rigid plastic line, but 1.66 times (Portugal) to 54.1 times (Netherlands) the paper and board line. 3. For 2027, Verpact raises cartons 20.7% to EUR 1.110 per kg and Valorlux 36.7% to EUR 0.384, while ARA and Fost Plus hold EUR 1.020 and EUR 0.808 (ARA 2027 sheet of 28 September 2026; Valorlux table of October 2026; Fost Plus and Verpact rate pages). 4. Belgium's litter levy adds EUR 0.1516 per kg for beverage cartons in its scope in 2026, collected by Fost Plus separately from the Green Dot fee (Fost Plus litter levy page). 5. Only two of the five schemes publish a carton-specific recycling result SPI could read: 46% in the Netherlands in 2024 against a 37% target, and 70% in Belgium in 2022; Luxembourg and Portugal allocate cartons to paper, plastic and aluminium in reporting (Verpact; Fost Plus; Valorlux; APA). 6. **SPI calculation:** 1 million 1-litre cartons at 28 g cost EUR 28,560 in Austria, EUR 25,760 in the Netherlands, EUR 22,624 in Belgium (EUR 26,868.80 with the litter levy), EUR 14,392 in Portugal and EUR 7,868 in Luxembourg in 2026; on 2027 rates the Dutch figure rises to EUR 31,080 and the Luxembourg figure to EUR 10,752. ## How each scheme classes a carton Every scheme here gives cartons their own line rather than folding them into paper or into a general composite code (Exhibit 2). The tests differ, and they decide whether a given pack lands on the carton line at all. **Austria.** ARA's sheet places beverage cartons in the composite family: code 1.04.2 for beverage cartons and 1.04.3 for other composite materials, both household. ARA's information sheet on Getränkeverbundkartons, dated 3 February 2022, ties the term to § 3 Z 25 of the Verpackungsverordnung 2014 and states that a closure counts as part of the carton. The sheet has no commercial carton line; the only commercial composite code is 2.07.0, other composite materials, at EUR 0.100 per kg in 2026 and 2027. SPI has not yet confirmed which code ARA applies to cartons that reach commercial users. **Belgium.** Fost Plus code 008 covers any laminated board element, with or without a cap, made of board, aluminium and plastic or of board and plastic, with at least 50% paper fibre by weight excluding inks, adhesives and glues. The obstructive category D015, for board coated with plastic on all sides, expressly excludes beverage cartons. A paper-based composite outside code 008 with less than 85% fibre, and not assessed as recyclable under the CEPI protocol, falls into code 012 at EUR 4.4190 per kg (Fost Plus Green Dot rates 2026). **Luxembourg.** Valorlux lists PV03 Getränkekartons in its detailed declaration table, next to PV02 paper and board of at least 85% fibre. Neither the 2026 nor the 2027 table defines the line or mentions caps. **The Netherlands.** Verpact's policy for 2026, version 3.3 effective 1 January 2026, sets a separate tariff for the materials used in drinks cartons. Section 4.1.2 adds that the rate also applies to any cap and spout. On its tariff page, Verpact asks declarants to enter the weight of each material in the carton, because the statutory definition changed on 1 July 2023. **Portugal.** SPV's 2026 table names the line ECAL, Embalagens de Cartão para Alimentos Líquidos, in both the urban and non-urban flow, with a base and a reduced (bonificado) value. The table does not define the line further. SPI analysis The entry tests matter most at the edges. A paper bottle with a plastic liner, a pouch with a board sleeve or a carton with a low fibre share may not meet Belgium's 50% fibre test or the Dutch main-component test, and in Belgium the fallback is a rate 5.5 times the carton line. Brands testing new formats should ask each scheme for a written classification before launch. ## The 2026 and 2027 carton rates Exhibit 3 sets out each scheme's carton line over three years, with the change inside each scheme. ARA's 2026 sheet, version of 29 September 2025, raised household cartons from EUR 0.970 to EUR 1.020 per kg, and other composites from EUR 1.080 to EUR 1.140. Its 2027 sheet, version of 28 September 2026, prints both columns and keeps every carton and composite rate. The sheets give no reason for the 2026 rise. Fost Plus's rates page shows beverage cartons at EUR 0.8080 per kg in both 2026 and 2027, alongside glass, paper and board, colourless PET bottles and the non-recyclable rate, which are also unchanged. Fost Plus says its rates are adapted each year to the costs of collecting, sorting and recycling each material, net of material revenue (Packaging EPR rates page). SPI has not yet confirmed the 2025 carton rate against Fost Plus's own 2025 table, so no 2025 change is shown. Valorlux cut PV03 slightly for 2026, from EUR 0.2900 to EUR 0.2810 per kg, then raised it to EUR 0.3840 for 2027 in the table approved at its October 2026 general assembly. That is the largest carton step in the five schemes. Neither table gives a reason. Verpact moved from EUR 0.880 in 2025 to EUR 0.920 in 2026 and EUR 1.110 in 2027. Its tariff page states that the 2027 rise is needed to improve sorting and recycling further and to meet legal targets. Its provisional 2025 results put the rise in chain costs for cartons at EUR 10 million, from EUR 36 million in 2024 to EUR 46 million, mainly from larger processed volumes and higher recycler charges (Verpact, Voorlopige resultaten 2025). SPV raised the urban ECAL value from EUR 0.4376 per kg in the updated 2025 table to EUR 0.5140 in 2026, a rise of 17.5%. The December 2025 and June 2026 files of the 2026 table give the same ECAL values. In the non-urban flow the 2025 table printed EUR 0.0000 for ECAL, and 2026 sets EUR 0.0068. SPI analysis The 2027 picture splits the five schemes in two. Austria and Belgium give carton fillers a stable year, while Dutch and Luxembourg fillers face rises well above the general movement in those tables: Verpact holds its plastic, paper and glass rates for 2027, and Valorlux raises paper by 3.9%. A carton range sold across the Benelux will see its cost shift toward the Netherlands and Luxembourg in 2027; the [Benelux fees piece](https://www.strategicpackaginginsights.com/insights/benelux-packaging-fees-fost-plus-valorlux/) and the [Netherlands piece](https://www.strategicpackaginginsights.com/insights/netherlands-verpact-fees-plastic-tax/) follow those tables line by line. ## Priced like plastic, not like paper The clearest pattern appears when the carton rate is set against two other lines in the same table: paper and board, and rigid plastic. Ratios inside one scheme carry no currency effect, and all five schemes are in euro in any case. The [EPR fees per tonne piece](https://www.strategicpackaginginsights.com/insights/epr-fees-per-tonne-2026/) prices a full mixed basket through the same tables. The spread against paper is wide because the paper lines themselves differ so much. Verpact charges paper and board EUR 0.017 per kg, so even a moderate carton rate is 54 times paper. SPV's paper line is EUR 0.3104, the highest of the five, so its carton line is only 1.66 times paper. The spread against rigid plastic is narrow: in every scheme the carton costs between three quarters of and slightly more than the rigid plastic line. Against the cheapest plastic, the picture holds. Fost Plus's carton rate is 2.24 times its clear PET bottle line (EUR 0.3604), and Valorlux's is 1.12 times its PV06 clear PET line (EUR 0.2498). In both Benelux schemes the carton therefore pays more than a clear PET bottle per kg, although in both countries the PET bottle may sit in a different stream. The 2027 tables tighten the band in two places. On Verpact's 2027 rates the carton is 91.0% of rigid plastic, up from 75.4%, because cartons rise and plastic holds. On Valorlux's 2027 rates PV03 at EUR 0.3840 is 101.8% of PV10 HDPE at EUR 0.3773 and 9.5 times PV02 paper at EUR 0.0404. SPI analysis A brand that treats a carton as a paper pack in its cost model will understate the fee by a factor of 1.7 to 54, depending on the market. For fee planning, the closer comparison is rigid plastic. The commercial case for moving a drink from a plastic bottle to a carton therefore rests on weight and on the deposit boundary, not on a cheaper per-kg rate, and a light carton can still cost less per unit than a heavier bottle. ## Modulation and add-ons around the carton line None of the five schemes modulates the carton rate by design inside the carton line in the way some modulate plastic. What they do have are discounts, flows and separate charges that change the effective rate (Exhibit 6). **Portugal's discount.** SPV's 2026 table prints a reduced ECAL value of EUR 0.4626 per kg in the urban flow and EUR 0.0061 in the non-urban flow. The table says the bonificado value applies when packaging meets all the ecomodulation criteria set for that material and is 10% below the base. The criteria themselves are not in the table, and SPI has not yet confirmed the ECAL criteria for 2026. **Portugal's flows.** The non-urban ECAL value of EUR 0.0068 per kg is 76 times lower than the urban value. A carton sold to a hotel or catering business rather than a household may fall in the non-urban flow, and the flow is set by where the packaging becomes waste, so declaring the right flow matters more than any design change. **Belgium's litter levy.** Since 2026, producers of single-use packaging that often ends up as litter pay a levy that Belgium's three Regions introduced in response to the SUP Directive. Fost Plus collects it, charges it separately from the Green Dot fee and allocates it by each packaging type's share in litter counts, with a total of EUR 102 million a year. Its 2026 table sets beverage cartons at EUR 0.1516 per kg for both food and beverage packaging. Fost Plus's scope list does not name cartons, so brands should check its scope guide. Contributions under EUR 500 are exempt. Fost Plus disputes the amount and has challenged the cooperation agreement before the Constitutional Court (Fost Plus litter levy page). **The Dutch SUP component.** Verpact's policy defines SUP packaging as single-use packaging made wholly or partly of plastic, including composite drinks packaging of up to 3 litres with caps and lids, and lists a SUP component for drinks packaging of EUR 2.10 per 1,000 items in 2026. Its carton tariff is printed excluding that component. The policy does not say whether drinks cartons pay it, so SPI has not yet confirmed it applies to cartons. SPI analysis For a Belgian carton in the litter levy's scope, the effective 2026 rate is EUR 0.9596 per kg, 18.8% above the Green Dot line alone and close to Verpact's EUR 0.920. Any comparison of Belgium against the other four on the Green Dot line alone understates Belgium. ## What gets recycled, and what gets reported A carton-specific recycling result exists for two of the five countries (Exhibit 7). In the other three, the result is either allocated to other materials or SPI has not yet confirmed a figure from an official or scheme report. **The Netherlands.** Verpact reports a 2024 carton recycling rate of 46%, nearly double the 24% of 2023, against a statutory target of 37% for 2024 that rises step by step to 55% in 2030. Its 2024 infographic counts 49 thousand tonnes on the market and 23 thousand tonnes recycled, with 40% more carton weight delivered for recycling than in 2023. A 2022 study by Wageningen Food & Biobased Research estimated the 2020 Dutch rate at 24% to 36%, which shows how far the chain has moved. **Belgium.** Fost Plus's release of 21 December 2023 gives drinks carton recycling rates of 58% in 2019 and 2020, 71% in 2021 and 70% in 2022, and notes that 2019 is an estimate. Fost Plus's 2024 activity report shows recycling rates by category in a chart without labelled values for cartons, and SPI has not yet confirmed a carton figure for 2023 to 2025. **Luxembourg.** Valorlux's 2025 factsheet counts 1,175.22 tonnes of cartons at the exit of the sorting centre but shows a material rate of 0.00% for them, because it reports their weight as 75% paper and board, 5% aluminium and 20% PE film. Its household packaging recycling rate for 2025 is 81.13%, against a legal minimum of 65%. **Portugal.** The SIGRE report for 2023 by the Agência Portuguesa do Ambiente (APA), version 1.0 of July 2024, gives 2023 data with ECAL allocated 75% to paper, 20% to plastic and 5% to aluminium. It reports no separate ECAL rate. The SIGRE recycling rate across materials was 56.0%, with paper and board at 72.9% and plastic at 51.1%. SPI analysis Reporting rules shape the fee debate. Where cartons are folded into paper, plastic and aluminium, a weak carton result is hidden inside three larger materials, and the carton rate is harder to tie to a target. The Dutch system, with its own target path to 55%, is the one where carton fees are most directly linked to a published recycling gap, which fits Verpact's 20.7% rise for 2027. In practice: Verpact. Verpact's provisional 2025 report says plastic and drinks cartons are still in a transition phase where recycling is often more complex and costly, and that its drinks carton programme works with recyclers to raise recycling capacity. Chain costs for cartons reached EUR 46 million in 2025. SPI calculation: on the 49 thousand tonnes placed on the market in 2024, EUR 46 million would equal about EUR 0.94 per kg, close to the 2026 rate of EUR 0.920; the two figures cover different years, so this is a check on scale, not a cost per kg. In practice: Valorlux. Valorlux's factsheet records 1,662 member companies and 59,048 tonnes of household packaging placed on the market in 2025 after import and export adjustment. SPI calculation: if all 1,175.22 tonnes of sorted cartons had paid the 2026 PV03 rate, the contribution would be about EUR 330,237; the sorted tonnage is not the declared tonnage, so this shows scale only. ## A framework: two questions that place each scheme SPI places the five schemes on two questions taken from Exhibits 6 and 7 (Exhibit 8). The first asks whether the fee is the carton line alone or the carton line plus a separate charge or flow rule that changes the effective rate. The second asks whether the country reports a carton-specific recycling result or folds cartons into other materials. **Position A, target-linked.** In the Netherlands the carton rate is explained by the scheme in terms of reaching legal targets, and the target path is public. Fillers can expect the rate to follow the recycling gap, so the 2030 step to 55% is the main forward signal. **Position B, layered.** In Belgium the Green Dot line is held for 2027, but the litter levy is reset each year from litter counts and is under legal challenge. The cost lever is less the carton design than whether a SKU is in the levy's scope. **Position C, flow-based.** In Portugal the flow decision dwarfs everything else: an urban carton costs 76 times a non-urban one. The 10% discount is the only design-linked lever in the five tables. **Position D, single line.** In Luxembourg and Austria the bill is weight times one rate. Austria's rate is the highest of the five but stable for 2027; Luxembourg's is the lowest but rises the most. ## Worked example: one million 1-litre cartons SPI priced 1 million 1-litre cartons through each scheme (Exhibit 9). The weight is 28 g per carton, an SPI assumption for a plain 1-litre carton with a cap; the [Austria piece](https://www.strategicpackaginginsights.com/insights/austria-ara-fees-deposit-scheme/) used 30 g for a juice carton, and real weights vary by format and closure. The material split follows the average Dutch market composition that Wageningen Food & Biobased Research measured for 2020: about 74.6% wood fibre, 23.3% plastic and 2.1% aluminium (report 2275, April 2022). At 28 g that is about 20.9 g of fibre, 6.5 g of plastic and 0.6 g of aluminium per carton, which explains why schemes treat cartons as composite packaging. **Method.** 1,000,000 cartons x 28 g = 28,000 kg. Each fee is 28,000 kg times the scheme's rate. Austria: 28,000 x 1.020 = EUR 28,560.00. The Netherlands: 28,000 x 0.920 = EUR 25,760.00, and 28,000 x 1.110 = EUR 31,080.00 in 2027. Belgium: 28,000 x 0.808 = EUR 22,624.00, and with the levy 28,000 x 0.9596 = EUR 26,868.80. Portugal: 28,000 x 0.514 = EUR 14,392.00, or EUR 12,952.80 at the bonificado value, and EUR 190.40 if the same cartons were declared in the non-urban flow. Luxembourg: 28,000 x 0.281 = EUR 7,868.00, and 28,000 x 0.384 = EUR 10,752.00 in 2027. **Where fee bases differ.** Austria's figure assumes household packaging under code 1.04.2. The Dutch figure includes the cap at the carton rate, as Verpact's policy requires; if Verpact applied its SUP component to cartons, 1 million items would add EUR 2,100.00 in 2026, taking the bill to EUR 27,860.00. Verpact's 50,000 kg notification threshold works on a producer's whole packaging volume, and the example assumes a producer above it. Belgium's levy applies only to cartons in its scope. Portugal's figure assumes household sale. The 2027 column changes the order in the middle of the table. On published 2027 rates the Netherlands, at EUR 31,080, passes Austria, at EUR 28,560, and Luxembourg's bill rises by EUR 2,884. In Austria and Belgium the Green Dot cost of the same 1 million cartons is flat. SPI analysis Per carton, the 2026 fee is 0.79 to 2.86 euro cent, before any levy. On a carton of juice or milk that is small against shelf price, but on a filler's annual volume of hundreds of millions of cartons the gap between markets is large enough to belong in the pricing of each country. ## Scenarios: weight and 2027 The weight of a carton is the one input a brand controls directly, so SPI ran a low, base and high case of 25 g, 28 g and 31 g, each an SPI assumption, on 2026 and published 2027 rates (Exhibit 10). Because every scheme charges a flat rate per kg on cartons, the fee moves in proportion to weight: cutting 3 g from 28 g saves 10.7% everywhere. In the Netherlands, though, a 25 g carton on 2027 rates (EUR 27,750) still costs more than a 28 g carton on 2026 rates (EUR 25,760), and in Luxembourg a 25 g carton in 2027 (EUR 9,600) costs more than a 31 g carton in 2026 (EUR 8,711). Lightweighting alone does not offset the 2027 steps in those two markets. **SPI calculation:** in Belgium, the litter levy for a base-case carton adds EUR 4,244.80 per million in 2026, more than the EUR 2,424 a 3 g weight cut would save on the Green Dot line. In Portugal, meeting every bonificado criterion saves EUR 1,439.20 per million, close to the EUR 1,542 saving from a 3 g weight cut. ## The EU layer: PPWR grades and the SUP Directive Two EU instruments shape the carton line from above: the Packaging and Packaging Waste Regulation (PPWR), Regulation (EU) 2025/40, and the Single-Use Plastics (SUP) Directive, Directive (EU) 2019/904 (Exhibit 11). The [SPI Regulation Tracker](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/) holds both as rule notes, [PR-EU-010](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-010/) for recyclability and [PR-EU-015](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-015/) for tethered caps. **Recyclability grades.** The PPWR expresses recyclability in performance grades A, B and C, and packaging below grade C is treated as technically non-recyclable, with the floor rising to grade B from 1 January 2038 (recital 28, via [PR-EU-010](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-010/)). Commission Notice C/2026/3084 of 10 June 2026 reads Article 6(1) as applying from 12 August 2026. It says the design-for-recycling test in Article 6(2)(a) applies from 1 January 2030 or 24 months after the Article 6(4) delegated act, which the Commission expects by 1 January 2028, if that is later. The same grades are meant to modulate producer fees under harmonised criteria (recital 35, via [PR-EU-010](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-010/)). Fost Plus and Valipac's presentation of 20 March 2026 summarises the thresholds as A above 95%, B above 80% and C above 70%, and from 2035 a recycled-at-scale test can downgrade a grade. For cartons, SPI has not yet confirmed what grade a standard carton will receive, because the criteria acts are not yet adopted. The grade will depend on how much of the carton the recycling process recovers: with about 75% fibre and the rest polyethylene and aluminium in the Dutch average (WUR 2022), whether the polymer and aluminium fraction counts as recycled will matter as much as fibre yield. **Composite packaging and the format bans.** Section 16 of the Notice explains the composite packaging definition, and section 17 states that composite packaging with 5% or more plastic is covered by the Annex V format bans from 1 January 2030, while packaging with no more than 5% plastic is not. A carton with about 23% plastic is above that line. **SPI analysis:** the Annex V point most likely to reach cartons is point 3, single-use plastic packaging for foods and beverages filled and consumed within hospitality premises, as Notice section 16 describes it; brands supplying cartons to hotels, restaurants and cafés for drinks served on site should check that point with counsel before 2030. **Tethered caps.** Article 6(1) of the SUP Directive allows beverage containers of up to 3 litres with plastic caps or lids on the market only if the caps and lids stay attached during use, and Article 17 set the date at 3 July 2024. The Commission's 2021 guidelines state that beverage cartons are composite beverage packaging expressly in the scope of Parts C, E and G, and list caps on beverage cartons as included ([PR-EU-015](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-015/)). EN 17665:2022+A1:2023 gives a presumption of conformity. Because Austria's ARA counts a closure as part of the carton and Verpact charges the cap and spout at the carton rate, a heavier tethered cap adds directly to the carton fee in those two schemes. **Litter costs.** Part E of the SUP Directive brings beverage containers of up to 3 litres into the EPR duty to cover awareness, public collection and litter clean-up costs under Article 8. Belgium's litter levy on cartons is a national application of that duty. SPI has not yet confirmed a separate SUP litter charge on cartons in Austria, Luxembourg or Portugal. **What does not apply.** Part F of the SUP Directive, which carries the 25% and 30% recycled plastic floors and the separate collection target, covers beverage bottles and excludes composite beverage packaging, according to the 2021 guidelines. The PPWR deposit duty in Article 50 covers single-use plastic bottles and metal containers, and Notice section 28 does not list cartons. In line with this, cartons stayed with ARA in Austria and with SPV in Portugal when those countries started deposit systems for bottles and cans, as the [Austria piece](https://www.strategicpackaginginsights.com/insights/austria-ara-fees-deposit-scheme/) sets out for Austria's Pfandverordnung. ## Industry reaction > "In 2024, we achieved a recycling rate of 46%, almost double the 24% achieved in 2023." ***Verpact** , Dutch packaging producer responsibility organisation, [Our circularity results](https://www.verpact.nl/en/our-circularity-results), consulted 27 October 2026* Verpact adds that the carton chain remains vulnerable and that it will keep investing, which matches the 20.7% rise in its 2027 carton rate. > "Dit tarief is eveneens van toepassing op de eventuele dop en schenktuit van de Drankenkarton." > > > > **Verpact** , [Beleid Verpact 2026, version 3.3, section 4.1.2](https://www.verpact.nl/sites/default/files/2026-01/Beleid%202026_concept.pdf), effective 1 January 2026 > > > > "Should this delegated act enter into force after 1 January 2028, the requirements shall apply 24 months from this date." In English: "This rate also applies to any cap and spout of the drinks carton." ***European Commission** , [Notice C/2026/3084, guidance on Regulation (EU) 2025/40, section 6](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:C_202603084), 10 June 2026* For carton fillers, that sentence sets the earliest date from which PPWR grades can feed into fees. Until then, each scheme sets the carton rate on its own cost basis, as the 2027 tables show. ## What leaders should do now 1. **Finance leads, by 30 November 2026:** load the 2027 carton rates into budgets line by line: EUR 1.110 per kg in the Netherlands and EUR 0.384 in Luxembourg, with Austria and Belgium flat, and hold an open line for Portugal until SPV publishes 2027 values. 2. **Packaging and compliance teams, by 31 December 2026:** confirm the classification of every carton and carton-like SKU with each scheme in writing, including Belgium's 50% fibre test and the Dutch main-component test, and where the cap is declared. 3. **Belgian sales and finance teams, before the early 2027 advance invoice:** check which cartons sit in the litter levy's scope in MyFost and add EUR 0.1516 per kg for those in scope to the 2026 cost. 4. **Portuguese commercial teams, before the next SPV declaration:** split carton volumes by urban and non-urban flow and collect the evidence for the bonificado criteria, since the flow and the 10% discount move the bill more than a small weight cut. 5. **Packaging development, during 2027 briefs:** treat weight as the main carton lever, model tethered cap weight explicitly in Austria and the Netherlands, and run every new format against its likely PPWR grade once the criteria acts are published. 6. **Sustainability teams, by 1 January 2028:** prepare carton recyclability evidence for the PPWR delegated acts due by then, including fibre yield and the fate of the polymer and aluminium fraction. 7. **Boards and investors, at the next budget review:** ask for carton EPR cost by market, per million cartons, rather than as part of a paper line. ## Questions for your board - What do we pay per million cartons in each of our markets in 2026 and 2027, and is any of it booked under paper? - Which of our carton SKUs are in Belgium's litter levy scope, and what did that add in 2026? - How much of our Portuguese carton volume is non-urban, and could we prove it? - Do our tethered caps add weight that is charged at the carton rate, and by how much? - What PPWR grade do we expect our main carton formats to reach, and what would grade B by 2038 require? - Are we ready for a Dutch carton rate that tracks a 55% recycling target by 2030? ## What to watch - **Early 2027:** Fost Plus issues the second advance invoice for the 2026 litter levy; SPI has not yet confirmed the 2027 levy rates. - **1 Jan 2027:** 2027 tables apply: Verpact cartons EUR 1.110 per kg, Valorlux PV03 EUR 0.384, ARA 1.04.2 EUR 1.020 and Fost Plus 008 EUR 0.808. - **28 Feb 2027:** Valorlux and Fost Plus annual declarations for 2026 are due (SPI fee-market notes). - **1 Apr 2027:** Verpact's declaration date for 2026 volumes, under its 2026 policy. - **3 Jul 2027:** the Commission's evaluation of the SUP Directive is due ([PR-EU-015](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-015/)). - **1 Jan 2028:** the PPWR delegated act on design-for-recycling criteria and grades is due ([PR-EU-010](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-010/)). - **1 Jan 2030:** earliest application of PPWR design-for-recycling grades and of the Annex V format bans; the Dutch carton recycling target reaches 55%. - **1 Jan 2038:** the minimum PPWR recyclability grade rises from C to B. ## Methodology - **Data used:** the 2026 and 2027 tariff tables of ARA, Fost Plus, Valorlux, Verpact and SPV, the 2025 tables where published, scheme policies, Belgium's litter levy table, and recycling reports from Verpact, Fost Plus, Valorlux and APA, all consulted 27 October 2026; SPI fee-market notes and the SPI EPR & Plastic Tax Calculator rows for the same schemes; Regulation Tracker rules [PR-EU-010](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-010/) and [PR-EU-015](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-015/) and the EUR-Lex texts behind them. - **Counting rules:** rates as published in EUR per kg excluding VAT, before thresholds, small-producer rules, bonus, malus and per-item components unless stated. Ratios and percentage changes are within one scheme. All five schemes are in euro, so their totals are set side by side, with differences in fee base stated. - **Worked example:** 1 million 1-litre cartons at 28 g each is an SPI assumption; 25 g and 31 g are SPI assumptions for the scenarios. Material shares follow the 2020 Dutch market average in WUR report 2275. - **Rigid plastic comparison:** ARA 1.04.1, Fost Plus 011-03, Valorlux PV10, Verpact rigid plastic and SPV PEAD, each the closest rigid line in its table. - **Cut-off:** 27 October 2026. - **Limitations:** Fost Plus's 2025 carton rate, SPV's 2027 values and ECAL criteria, the Dutch SUP component on cartons and Austria's carton recycling result are not confirmed. Recycling results use different methods and years and are not ranked. The estimates are not invoices; confirm obligations with each scheme and check with counsel where it applies. ## Sources 1. ARA, List of Tariff Rates 2026 (version 29 September 2025), [https://ara.at/uploads/Dokumente/Tarifbl%C3%A4tter/ARA-tariff-rates-2026.pdf](https://ara.at/uploads/Dokumente/Tarifbl%C3%A4tter/ARA-tariff-rates-2026.pdf), consulted 2026-10-27. 2. ARA, List of Tariff Rates 2027 (version 28 September 2026), [https://ara.at/uploads/Dokumente/Tarifbl%C3%A4tter/ARA-tariff-rates-2027.pdf](https://ara.at/uploads/Dokumente/Tarifbl%C3%A4tter/ARA-tariff-rates-2027.pdf), consulted 2026-10-27. 3. ARA, Informationsblatt Getränkeverbundkartons (Stand 3 February 2022), [https://www.ara.at/uploads/Dokumente/Info-Merkblätter/ARA-IB-Getränkeverbundkartons-2022.pdf](https://www.ara.at/uploads/Dokumente/Info-Merkblätter/ARA-IB-Getränkeverbundkartons-2022.pdf), consulted 2026-10-27. 4. Fost Plus, Green Dot rates 2026 per material (EUR/kg), [https://www.fostplus.be/en/media/1930/download](https://www.fostplus.be/en/media/1930/download), consulted 2026-10-27. 5. Fost Plus, Packaging EPR rates (2026 and 2027 table), [https://www.fostplus.be/en/members/green-dot-rates](https://www.fostplus.be/en/members/green-dot-rates), consulted 2026-10-27. 6. Fost Plus, Litter levy on packaging, [https://www.fostplus.be/en/members/litter-levy-on-packaging](https://www.fostplus.be/en/members/litter-levy-on-packaging), consulted 2026-10-27. 7. Fost Plus, Fost Plus concludes successful accreditation period (21 December 2023), [https://fostplus.prezly.com/fost-plus-concludes-successful-accreditation-period](https://fostplus.prezly.com/fost-plus-concludes-successful-accreditation-period), consulted 2026-10-27. 8. Valipac and Fost Plus, PPWR: what will change for you (20 March 2026), [https://www.fostplus.be/en/media/2108/download](https://www.fostplus.be/en/media/2108/download), consulted 2026-10-27. 9. Valorlux, Grüner Punkt Tarife 2026, detaillierte Meldung (GV Oktober 2025), [https://www.valorlux.lu/media/68e634367e399_gruener-punkt-tarife-2026-detailliert.pdf](https://www.valorlux.lu/media/68e634367e399_gruener-punkt-tarife-2026-detailliert.pdf), consulted 2026-10-27. 10. Valorlux, Les tarifs Point Vert 2027, déclaration détaillée (AG octobre 2026), [https://www.valorlux.lu/media/0d2fbf1a-de20-4f9a-9529-ca82c37ebcac/tarifs-point-vert-2027-detaille1.pdf](https://www.valorlux.lu/media/0d2fbf1a-de20-4f9a-9529-ca82c37ebcac/tarifs-point-vert-2027-detaille1.pdf), consulted 2026-10-27. 11. Valorlux, Factsheet 2025, [https://www.valorlux.lu/media/bd557501-e1ae-4fbd-9b77-da821be1a15d/val-2607062-rapport-annuel-2025-factsheet-fr.pdf](https://www.valorlux.lu/media/bd557501-e1ae-4fbd-9b77-da821be1a15d/val-2607062-rapport-annuel-2025-factsheet-fr.pdf), consulted 2026-10-27. 12. Verpact, Tarieven (2025 to 2027), [https://www.verpact.nl/nl/tarieven](https://www.verpact.nl/nl/tarieven), consulted 2026-10-27. 13. Verpact, Beleid Verpact 2026, version 3.3, [https://www.verpact.nl/sites/default/files/2026-01/Beleid%202026_concept.pdf](https://www.verpact.nl/sites/default/files/2026-01/Beleid%202026_concept.pdf), consulted 2026-10-27. 14. Verpact, Our circularity results, [https://www.verpact.nl/en/our-circularity-results](https://www.verpact.nl/en/our-circularity-results), consulted 2026-10-27; and Drankenkartons infographic 2024, [https://www.verpact.nl/sites/default/files/2025-09/Verpact_infographics_Drankenkartons_2024.pdf](https://www.verpact.nl/sites/default/files/2025-09/Verpact_infographics_Drankenkartons_2024.pdf), consulted 2026-10-27. 15. Verpact, Voorlopige resultaten 2025, [https://www.verpact.nl/sites/default/files/2026-05/VRP_voorlopig_report_2025_17_0.pdf](https://www.verpact.nl/sites/default/files/2026-05/VRP_voorlopig_report_2025_17_0.pdf), consulted 2026-10-27. 16. Sociedade Ponto Verde, Tabela de Valores Ponto Verde (VPV) 2026 (June 2026 file), [https://www.pontoverde.pt/wp-content/uploads/2026/06/Tabela-VPV-2026.pdf](https://www.pontoverde.pt/wp-content/uploads/2026/06/Tabela-VPV-2026.pdf), consulted 2026-10-27. 17. Sociedade Ponto Verde, Tabela de Valores Ponto Verde (VPV) 2026 (December 2025 file), [https://www.pontoverde.pt/wp-content/uploads/2025/12/Tabela-VPV_2026.pdf](https://www.pontoverde.pt/wp-content/uploads/2025/12/Tabela-VPV_2026.pdf), consulted 2026-10-27. 18. Sociedade Ponto Verde, Tabela Anual VPV 2025 Atualizada, [https://www.pontoverde.pt/wp-content/uploads/2025/08/Tabela-VPV-2025.pdf](https://www.pontoverde.pt/wp-content/uploads/2025/08/Tabela-VPV-2025.pdf), consulted 2026-10-27. 19. Agência Portuguesa do Ambiente, Embalagens e resíduos de embalagens 2023, relatório SIGRE (version 1.0, July 2024), [https://apambiente.pt/sites/default/files/_Residuos/FluxosEspecificosResiduos/ERE/Relatorios_de_gestao/Relatorio_gestao_SIGRE_2023.pdf](https://apambiente.pt/sites/default/files/_Residuos/FluxosEspecificosResiduos/ERE/Relatorios_de_gestao/Relatorio_gestao_SIGRE_2023.pdf), consulted 2026-10-27. 20. EUR-Lex, Commission Notice C/2026/3084, Guidance document for Regulation (EU) 2025/40 on packaging and packaging waste (OJ C, 10.6.2026), [https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:C_202603084](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:C_202603084), consulted 2026-10-27. 21. EUR-Lex, Directive (EU) 2019/904 on the reduction of the impact of certain plastic products on the environment, [https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32019L0904](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32019L0904), consulted 2026-10-27. 22. EUR-Lex, Commission Guidelines on single-use plastic products, OJ C 216, 7.6.2021, [https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:52021XC0607(03](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:52021XC0607(03)), consulted 2026-10-27. 23. Wageningen Food & Biobased Research, Recycling van Nederlandse drankenkartons, report 2275 (April 2022), [https://edepot.wur.nl/567789](https://edepot.wur.nl/567789), consulted 2026-10-27. 24. SPI Regulation Tracker, rules PR-EU-010 and PR-EU-015, /data/packaging-regulation-tracker/european-union/, consulted 2026-10-27. 25. SPI EPR & Plastic Tax Calculator and SPI fee-market notes for Austria, Belgium, Luxembourg, the Netherlands and Portugal, /data/epr-plastic-tax-calculator/, consulted 2026-10-27.