Calculate the packaging fee for a webshop: Worked example

The 2026 formula: Weight per material times the Verpact rate

In 2026, calculating the packaging fee for a Dutch webshop means multiplying the annual weight of each packaging material put on the Dutch market by its Verpact material rate. For 2026, paper and cardboard is charged at EUR 0.017 per kg, the same rate as in 2025, and Verpact states that the 2026 fees for glass, plastic, paper and cardboard, other metals and wood are in line with 2025, with increases only for beverage cartons and aluminium^[1].

Verpact sets these material tariffs annually based on the net costs of collection, sorting, and recycling across Dutch EPR schemes. Rates vary significantly between material streams to reflect their recycling complexity. Under the 2026 rate structure that took effect on 1 January 2026, readily recyclable primary materials remain cost efficient, whereas hard-to-recycle materials incur higher per-kilogram contributions.

The spread between the rates is what makes the calculation worth doing. Flexible plastic costs roughly 78 times as much per kilogram as paper and cardboard^[1]. A few grams of tape and film per parcel can therefore outweigh the box they seal.

A worked example: A webshop's annual parcel volume

To illustrate the 2026 formula, take a Dutch webshop that ships 40,000 parcels a year. Each parcel uses a corrugated cardboard box weighing 250 g plus 20 g of plastic tape and protective film. The parcel count and the two component weights are the assumptions of this example; the rates are the published 2026 figures.

Read the last column before the last row. The plastic is 7% of the weight and 86% of the calculated amount, because the flexible plastic rate is EUR 1.320 against EUR 0.017 for cardboard^[1]. Shaving 5 g of film off each parcel saves more than removing 60 g of cardboard.

This webshop places 10,800 kg on the Dutch market, well under the 50,000 kg threshold, so in 2026 it owes nothing and files no declaration^[3]. The EUR 1,226.00 is what the same packaging would cost a business that is over the threshold.

Now scale the same parcel to 200,000 shipments a year: 50,000 kg of cardboard and 4,000 kg of plastic, 54,000 kg in total. That crosses the threshold, so a declaration is due, and the first 50,000 kg is deducted pro rata to each material's share of the weight^[1]. Only 4,000 kg remains chargeable, split 3,703.7 kg cardboard and 296.3 kg plastic.

Five times the volume produces a bill of EUR 454.08, not EUR 6,130.00. The threshold is a deduction from the invoice basis, not a cliff you fall off, so the first parcels over the line cost very little.

Who owes the fee in 2026: Test your own volume

Whether a Dutch webshop actually pays this calculated fee in 2026 depends on its total annual packaging weight put on the Dutch market. Under the Besluit beheer verpakkingen 2014, the financial contribution threshold remains fixed at 50,000 kg per calendar year^[2].

• Verpact applies a declaration threshold of 50,000 kg to taxable packaging other than SUP and deposit packaging, so a webshop below that weight in 2026 is generally not required to file and pay the waste management fee^[3].
• If your annual packaging volume exceeds 50,000 kg in 2026, you must submit an annual declaration and pay the calculated contribution to Verpact^[3].
• Keep your own records of the packaging weights behind that calculation, since you have to be able to show how you determined your threshold weight.

Under Regulation (EU) 2025/40 (PPWR), which entered into force on 11 February 2025 and applies generally from 12 August 2026, a national producer register is planned^[4]. Per Verpact, that register must have been established as from 12 August 2027, with the first reporting year expected to be 2028, to be reported before 1 June 2029; for producers affiliated with Verpact, Verpact will handle the registration and reporting^[5]. Verpact also notes that smaller companies placing less than 10,000 kg of packaging on the market per year would not have to declare packaging categories, only an overview of the weight of the materials used^[5]. How registration and reporting under that register will interact with today's 50,000 kg contribution threshold, and what any future contributions below it would cost or how they would be calculated, is not settled in any published Dutch legal instrument.

Cross-border sales carry distinct duties: for example, shipping goods to customers in Germany triggers immediate registration under LUCID without any minimum threshold. To understand your compliance position today and be on the safe side, start the Digital needs analysis now.

What has not changed in the fee system

While per-kilogram rates shift from year to year, the core structure of packaging registration and reporting in the Netherlands remains consistent.

• Declarations remain strictly weight-based and categorized by material type.
• Reporting is completed annually through the official Verpact online portal^[6].
• Primary responsibility rests with the producer or importer that first places packaged goods on the Dutch market^[3].

Non-packaging environmental tracks remain independent. Obligations for electrical devices (WEEE) or batteries are handled separately through dedicated registers such as Stichting OPEN and do not alter your Verpact packaging weight declaration.

Outlook: How the rules develop from here

Environmental compliance regulations continue to evolve at both European and Dutch national levels^[7]. While the 50,000 kg threshold governs financial obligations today, future implementation steps under Regulation (EU) 2025/40 will introduce broader registration requirements across the EU. Several administrative details and national implementation schedules remain unsettled.

Which packaging duties apply to your webshop depends on your exact role in the chain. A company using standard packaging sourced from a Dutch supplier faces different requirements from an importer or a business having custom packaging manufactured to its own specifications. These distinctions cannot reliably be resolved through a general checklist alone. To understand your compliance position today and be on the safe side, start the Digital needs analysis now. After that, our experts support you in implementing the requirements and keep you covered as the rules evolve.

Frequently asked questions

Am I affected by the 2026 Verpact packaging fee changes?

If you bring more than 50,000 kg of packaging onto the Dutch market, you must pay the Verpact fee based on the 2026 rates. If you stay below this threshold, you currently owe no contribution, but this is expected to change once the PPWR producer register applies, planned for 12 August 2027 at the earliest.

What do I have to do before the date?

You need to accurately weigh your packaging materials, including boxes, tape, and filler, to determine your total annual volume. If you exceed the 50,000 kg threshold, you must declare this weight to Verpact and pay the calculated fee.

What happens if I do nothing?

If you exceed the 50,000 kg threshold and fail to register or report, you risk enforcement action from the Human Environment and Transport Inspectorate (ILT) and back-dated fees. Even if you are below the threshold today, ignoring the upcoming PPWR requirements will leave you unprepared when contributions are extended to smaller volumes.

How do I calculate the fee for mixed-material packaging?

For mixed packaging, you separate the materials by weight and apply the specific Verpact rate to each component. A cardboard box with a plastic window is calculated at EUR 0.017 per kg for the cardboard and EUR 1.320 per kg for flexible plastic, at the 2026 rates.

Can I lower my packaging fee through my packaging choices?

Yes, you can reduce your fee by using lighter materials, minimizing empty space, or switching to materials with lower Verpact rates, such as paper and cardboard instead of flexible plastics.

Do packaging fee rates change mid-year?

Verpact sets its material-specific tariffs annually, meaning the rates generally remain stable throughout the calendar year. You use the published 2026 rates for your entire annual declaration for that year.