EPR for commercial packaging: what your company must declare.
EPR for commercial packaging (the French REP emballages professionnels scheme), or extended producer responsibility applied to packaging for professional use, requires companies that place such packaging on the French market to finance and organise its collection and recycling. In practice, this means joining a packaging producer responsibility organisation, submitting a packaging EPR declaration and paying a packaging eco-contribution. But behind these three steps lies the real challenge: data. To declare correctly, you need to know the tonnages, materials, recycled content rates and type of packaging placed on the market - information that largely sits with your suppliers.
This guide is for Quality, Purchasing, Regulatory and Supply Chain teams in manufacturing and the food industry. After covering the regulatory framework, it focuses on what few resources address in depth: how to gather, structure and make declaration data reliable.
In brief
EPR for commercial packaging applies the polluter-pays principle: whoever places commercial packaging on the market finances its end of life.
The framework is national and defined by the French Environmental Code (Code de l'environnement), as an extension of the loi AGEC (AGEC law, the anti-waste law for a circular economy).
The commercial packaging scheme (EPRO) extends the system to industrial and commercial packaging, from 1 January 2027 according to ADEME; food service packaging falls under a scheme that has applied since March 2024. These dates and scopes should be checked for your situation.
Four obligations follow from this: membership, periodic declaration, payment of the eco-contribution, management of reusable packaging.
The eco-contribution is not a flat rate per kilo: it depends on material, weight, number of units and modulations (recyclability, incorporation of recycled material).
The real bottleneck is not the calculation but packaging data: tonnages, composition, recycled content rates, origin - often scattered across Excel, emails and supplier data sheets.
What is EPR for commercial packaging?
Extended producer responsibility (EPR) is a mechanism that transfers to the company placing a product on the market the responsibility - technical and financial - for its collection and treatment at end of life.
The polluter-pays principle
Applied to packaging, it means a company cannot simply sell a packaged product: it contributes to managing the waste that the packaging generates. It does not collect or sort the waste itself, but finances the scheme through an eco-contribution paid to an approved producer responsibility organisation.
The French framework
Packaging EPR is organised at national level by the Environmental Code and reinforced by the AGEC law. Historically, the household packaging scheme shaped the system in France. EPR for commercial packaging (industrial and commercial packaging) extends this scope to packaging used or consumed by businesses. Various packaging producer responsibility organisations are approved to run these schemes.
How it fits with the PPWR
The PPWR Regulation (Regulation (EU) 2025/40) harmonises packaging design requirements at European level: recyclability, recycled content, reduction at source, labelling. It also sets EPR within a common framework, but EPR remains a national system: each Member State keeps its own schemes and producer responsibility organisations. In other words, the PPWR sets what the packaging must be; French EPR organises who pays and how declarations are made.
“Producers shall have extended producer responsibility under the schemes established in accordance with Articles 8 and 8a of Directive 2008/98/EC and with this Section for the packaging, including packaging of packaged products, that they make available for the first time on the territory of a Member State […].”Regulation (EU) 2025/40, Article 45, paragraph 1 · EUR-Lex, official text
Key point
EPR and the PPWR do not replace each other: the PPWR harmonises design, EPR finances end of life at national level. The same packaging can therefore fall under both approaches at the same time.
Who is liable under EPR for commercial packaging?
The question is not “who manufactures the packaging?” but who places the packaging or the packaged product on the market. This is the notion of “producer” within the meaning of EPR.
Company placing products on the market, importer, distributor
Company placing products on the market: the company that packs, or has packed, its products with a view to placing them on the French market.
Importer: responsible for the packaging of imported products placed on the market, even if the packaging is manufactured outside France.
Distributor: may be considered the producer when it places the packaged product on the market for the first time.
In practice, responsibility moves up the supply chain: the company placing products on the market must be able to substantiate the data, including data from suppliers located abroad.
Commercial packaging vs household packaging
Commercial packaging is packaging used or consumed by a business (manufacturer, retailer, restaurant operator) rather than by a household. Household packaging is packaging distributed to the end consumer through retail. The distinction is decisive: it determines which scheme to declare under and which producer responsibility organisation to contact. The same product can generate both types of packaging - hence the value of classifying each flow before declaring.
Transport and grouped packaging
Transport packaging (pallets, films, cases) and grouped packaging fall under EPR for commercial packaging when intended for professional use. Note the nuance: the company that manufactures and sells this empty packaging to businesses may be the producer; for a company that uses it to ship its own products, the obligation falls on the company placing the packaged products on the market. Have your specific case confirmed by the relevant producer responsibility organisation.
Key point
The classification as “commercial packaging” and the role (company placing products on the market, importer, distributor, packaging manufacturer) determine both the obligation and the declared scope. Clarifying this upfront avoids declaring the wrong flow.
What EPR requires in practice: the 4 obligations
Join an approved producer responsibility organisation
The company must join an approved packaging producer responsibility organisation or, failing that, set up an individual system. Membership comes with a unique identification number (IDU), to be shown on the documents required by the regulations.
Submit a periodic declaration
The packaging EPR declaration covers the packaging placed on the market: type, material, number of units, weight, use. It is periodic and requires rigorous tracking of quantities over the declared period.
Pay the eco-contribution
The packaging eco-contribution is the amount due according to the applicable fee schedule and the packaging declared. It finances collection and treatment.
Manage reusable packaging
Reusable packaging is subject to specific tracking rules: reuse must be declared and documented separately, particularly for industrial and commercial packaging.
Key point
The four obligations are linked: without reliable data on tonnages, materials and reuse, it is impossible to produce an accurate declaration or to pay the expected eco-contribution.
The 4 EPR obligations, in order
JoinApproved producer responsibility organisation, unique identification number (IDU)
DeclareType, material, units, weight and use of the packaging placed on the market
PayEco-contribution according to the fee schedule and its modulations
Track reuseReusable packaging declared and documented separately
Under-declared tonnagesMisclassified materialForgotten transport packaging
Each step depends on the previous one: without reliable packaging data, both the declaration and the bill are wrong.
How is the packaging eco-contribution calculated?
The fee schedule by material
The eco-contribution is calculated using a fee schedule by material (plastic, cardboard/paper, glass, metal, etc.), applied to the declared weight or number of units. There is no single rate: the amount depends on the material, the format and the year of the fee schedule. The applicable fee schedule varies by scheme and producer responsibility organisation - to be checked for your material and your producer responsibility organisation.
Modulation based on recyclability and recycled content
The fee schedule includes modulations:
Recyclability: packaging that is difficult to sort or recycle may incur a penalty (elements that disrupt sorting, non-recyclable materials).
Incorporation of recycled material: the use of recycled material may qualify for a bonus or a reduction, subject to conditions and depending on the material.
Other criteria may apply (reduction at source, disruptive elements), with rules on combining bonuses and penalties.
The effect of modulation on the bill
For a company declaring large volumes, modulation changes the total. Two packaging items of the same weight can generate different contributions depending on their eco-design. This is why composition and recycled content rate data are not technical details: they directly influence the amount paid. This reasoning extends that of supplier data in the packaging sector.
Key point
The eco-contribution is not a simple line on an invoice calculated on gross tonnage. Recyclability and recycled content modulate it: the better you document this data, the better you control the amount.
The data to gather for the declaration
This is the operational core of the subject. A reliable declaration relies on data that is accurate, dated and traceable, only part of which is internal.
Required data
Internal source
Supplier source
Update frequency
Tonnage placed on the market (by material)
Purchasing / Supply Chain / ERP
Supplement if it cannot be calculated internally
For each declaration period
Main material and composition
R&D / Quality
Technical data sheet, supplier declaration
For each new item or specification change
Number of units and unit weight
Purchasing / logistics
Technical data sheet
For each format change
Rate of incorporated recycled material
Purchasing / R&D
Material certificate, attestation
Annual
Recyclability / sorting disruptors
R&D / Quality
Technical data sheet, eco-design attestation
For each material change
Reuse status (reusable packaging)
Supply Chain
Supplier declaration
Annual
Packaging function (sales, grouped, transport)
Purchasing / Supply Chain
Packaging specification
For each new flow
Unique identification number (IDU) and membership data
Regulatory
Not applicable
At each renewal
The finding is simple: half of this data comes from outside. Without a structured collection channel, the declaration becomes a manual reconstruction, with a high risk of error.
The 5 costly declaration errors
Under-declaring tonnages. Leaving out a packaging flow means declaring an incomplete scope - and having to regularise, including back-payment of contributions.
Misclassifying the material. A composite declared as a single material distorts the fee schedule and the modulation.
Forgetting transport and grouped packaging. These flows are often managed by logistics, and therefore off the radar of the teams making the declaration.
Not tracking tonnages over time. Without a history, it is impossible to reconstruct the quantities for a past period or to justify a figure in the event of an inspection.
Letting supplier data go stale. A change of material or upstream supplier that is not reflected makes the declaration wrong without anyone noticing.
Key point
Most errors do not stem from a lack of knowledge of the fee schedule, but from data that is not centralised, not dated or not linked to the right packaging.
EPR and the PPWR: what changes
Many manufacturers confuse the two workstreams. They overlap without replacing each other:
What overlaps: packaging data. Composition and recycled content rate are used both for modulating the eco-contribution and for the PPWR declaration of conformity. What remains separate: the PPWR does not replace the national scheme, and EPR does not exempt you from any design requirement. Increasingly, a single data collection feeds both.
How to industrialise EPR data collection
The bottleneck is almost never the calculation: it is the collection. Three levers help you move beyond makeshift solutions.
The supplier portal
A supplier portal provides a single channel to request, collect and update data and evidence (technical data sheets, attestations, material certificates). It replaces endless email chains and creates a record of who declared what, and when.
The packaging master data
Linking each packaging item to its supplier, finished product, documents and deadlines makes it possible to find the composition, recycled content rate and associated evidence in a few minutes. It is this master data that feeds the declaration - not a file rebuilt by hand.
Deadline tracking
Packaging data is only valid with its date and version. Tracking expiry dates and sending reminders before data becomes obsolete avoids declarations based on outdated information.
Why Excel and email reach their limits
A spreadsheet does not natively handle document versions, deadlines, the link between packaging, supplier and product, or the extraction of data buried in heterogeneous PDFs. Excel can kick off a data collection; it cannot carry the compliance of a packaging portfolio over several declaration cycles.
With Tracklab
Tracklab follows this approach: centralising supplier and product data, automating document collection, tracking deadlines and using AI to process documents. It is neither an ERP nor a production or inventory management tool. To lay the foundations, regulatory supplier document management is the base to put in place.
Key point
EPR compliance is first and foremost a document traceability problem. The collection channel and the master data matter more than the fee schedule.
Checklist for EPR for commercial packaging: 12 points
To check
1. Identify who in the chain is the “producer” within the meaning of EPR for each flow.
2. List all commercial packaging placed on the market (sales, grouped, transport).
3. Distinguish commercial packaging from household packaging.
4. Join an approved producer responsibility organisation and obtain your unique identification number (IDU).
5. Map your suppliers of packaging, materials and components.
6. Centralise composition and unit weight for each packaging item.
7. Collect rates of incorporated recycled material.
8. Document recyclability and sorting disruptors.
9. Track reusable packaging and declared reuse.
10. Keep a history of tonnages by period for each material.
11. Set up tracking of versions and validity dates for evidence.
12. Link each packaging item to its supplier, finished product and documents.
Decisions to make and next steps
EPR for commercial packaging is not just a membership fee: it is a data exercise. Three decisions shape compliance:
Clarify who declares and for which flows. Commercial or household packaging, producer role within the meaning of EPR: without this framing, the declaration covers the wrong scope.
Choose a single master data repository. Decide where packaging data, documents and deadlines live - and accept that a spreadsheet cannot carry that responsibility over several cycles.
Structure data collection before the first deadline. Composition, tonnages, recycled content rates, reuse: this data takes months to gather properly.
The next concrete step: check whether, for a given packaging item, you can find its material, weight, recycled content rate and supplier evidence in a few minutes. If the answer is no, that is the first workstream to open - before the declaration forces you to. The same data foundation will support your PPWR compliance and, for wood and paper packaging, your EUDR approach for the supply chain.
Free resources
Prepare EPR and the PPWR at the same time.
EPR for commercial packaging arrives on 1 January 2027, alongside the PPWR obligations. Our two free tools help you frame the timeline and gather supplier data.
TracklabPPWR checklist and timeline 2026-2040
Checklist · 3-page PDF
PPWR checklist and timeline 2026-2040
All the deadlines of Regulation (EU) 2025/40 on a single timeline, and the checklist of actions to start now, article by article.
Timeline of deadlines 2026 → 2040
Checklist by main workstream
References to the articles of the regulation
TracklabPPWR collection kit
Kit · 8-page PDF + spreadsheet
PPWR collection kit
The step-by-step method to obtain PPWR evidence from your suppliers (PFAS, substances, recyclability, recycled content), with the questionnaire and evidence matrix ready to send.
8-page method guide
Ready-to-use supplier questionnaire
Evidence matrix and reminder tracking
PPWR resource
Enter your details to access the download immediately.
✓ Ready
The files open in Google Drive. For the spreadsheet, Google offers to make a copy in your own Drive.
Yes. As soon as a packaged product is placed on the French market, the obligation applies, regardless of where the packaging comes from. The importer bears a responsibility equivalent to that of the company placing products on the market, which means collecting data from suppliers outside France.
What happens if no declaration is made?
Not declaring does not remove the obligation. The Environmental Code provides for administrative penalties (fines, periodic penalty payments) as well as back-payment of the contributions due, particularly in the event of failure to register or incorrect information. The amounts depend on the facts and the procedure: to be checked against the texts and with ADEME for your situation.
Can the eco-contribution be passed on to the customer?
For packaging, there is no general rule requiring it to be shown separately: its cost can be included in the selling price or presented separately, provided invoicing rules and your contractual commitments are respected. One thing is certain: re-invoicing does not exempt you from your obligation to declare and pay the producer responsibility organisation, and the amount must not be presented as a tax.
What is the difference between EPR for household packaging and EPR for commercial packaging?
The household scheme covers packaging distributed to the end consumer; the commercial scheme covers packaging used or consumed by businesses. The scope, the producer responsibility organisation and the declaration procedures may differ: hence the importance of classifying each flow before declaring.
Is the “packaging EPR tax” really a tax?
No. The packaging EPR tax is a common misnomer: it is an eco-contribution, paid to a producer responsibility organisation to finance collection and recycling. It is neither a tax nor an earmarked levy.
From when am I affected?
The timeline depends on your scope. Food service packaging falls under a scheme that has applied since March 2024; the extension to commercial packaging is announced for 1 January 2027 according to ADEME, with membership to be anticipated. These dates should be checked for your scheme and your producer responsibility organisation.
Official sources
Reference texts.
The official texts and tools this guide is based on.
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