[PL] Which packaging is subject to a product charge?

The product fee is a mandatory financial burden that applies to entrepreneurs who place certain packaged products on the market. The purpose of this regulation is to encourage recycling and reduce the negative impact of waste on the environment. What packaging is covered by this obligation and who is subject to the product charge? Find out the details on this subject.

What is the product charge?

The product fee is a charge that must be paid by entrepreneurs who place packaged goods on the market if they fail to meet the recycling and recovery requirements. It is a legal instrument that aims to:

promote eco-friendly packaging solutions,
encourage the reuse and recycling of materials,
reduce the amount of waste going to landfill,
financing the waste management system.

This obligation stems from the provisions of the Packaging and Packaging Waste Management Act and the Waste Act. In practice, this means that an entrepreneur who does not achieve the required level of recycling must pay an additional fee to the relevant authority.

In addition, it is worth knowing how to select packaging for an online shop so as not to incur high additional costs.

Who pays the product fee?

The obligation to pay the product fee rests with entrepreneurs who market packaged goods. In practice, this applies to, among others:

manufacturers and importers of packaged products,
distributors and wholesalers who import goods from abroad,
packers who package products on behalf of other companies,
retailers who package goods themselves before sale.

Not all businesses subject to the product fee obligation have to actually pay it. This cost can be avoided if the company meets the recycling and recovery requirements by meeting the statutory recycling levels on its own or by signing a contract with a recovery organisation that takes over the recycling obligation. This is also mandated by carrying out environmentally friendly measures such as using reusable packaging.

Which packaging is subject to the product charge?

The product charge applies to various types of packaging, regardless of the material from which it is made. The legislation lists, among others:

Plastic packaging – PET bottles, bubble wrap, plastic bags, disposable cups.
Paper and cardboard packaging – cardboard packaging, boxes, wrapping paper.
Metal packaging – aluminium cans, steel and galvanised sheet metal packaging.
Glass packaging – bottles, jars, glass vials.
Wood packaging – transport boxes, pallets, wood chips.
Multi-material packaging – e.g. milk and juice cartons (tetrapacks).

Each entrepreneur should carefully analyse whether the packaging used in his/her business is subject to the product fee. It is also worth remembering that this obligation applies to both unit packaging (e.g. a single product) and collective packaging (cartons, pallets).

How much is the product fee?

The rates of the product fee are not fixed and depend on the level of recycling and the type of material from which the packaging is made. If the recycling requirements are not met, the entrepreneur may be obliged to pay an amount calculated on the basis of specific unit rates.

The maximum rate of the product fee is PLN 4.50 for each kilogram of packaging material not used for recycling. Different rates may apply for different types of packaging, which are published in the relevant regulations.

How much is the product fee? Example values:

Plastic packaging – up to PLN 2.70/kg,
Aluminium packaging – up to PLN 1.40/kg,
Glass packaging – up to PLN 0.30/kg,
Paper packaging – up to PLN 0.70/kg,
Wooden packaging – up to PLN 0.30/kg.

The entrepreneur is obliged to calculate the fee himself and pay it to the account of the relevant Marshal’s Office. It is also worth remembering that reporting on the recycling level takes place on the basis of reports submitted to the BDO system (Database on Products and Packaging and Waste Management).

Is the product fee a tax deductible cost?

As a rule, the product fee is not a deductible cost. This follows from the provisions of the Corporate Income Tax Act (CIT) and the Personal Income Tax Act (PIT), which exclude such fees from the catalogue of corporate expenses.

This means that an entrepreneur cannot reduce the tax base by the value of the product fee paid. It is treated as a sanction for failing to comply with recycling requirements and not as an expense related to business activity.

However, expenses related to the organisation of the recycling system, such as fees for the services of recovery and recycling companies, costs of cooperation with packaging recovery organisations or expenditures on environmentally friendly packaging solutions, may be tax deductible. Therefore, entrepreneurs should take care to manage their packaging obligations properly to avoid unnecessary expenses and tax burdens.