Exceptions, examples and more
You add packaging material
Do you add packaging material or do you arrange for this to be done by a contract packer, for example? And do you then make the goods available to third parties in the Netherlands? If so, you pay the Packaging Waste Management Fee for all used packaging material.
You dispose of packaging material after import
Do you import goods from outside the Netherlands into the Netherlands? Then you will file a declaration for any packaging material that you have removed after importing or will be removed by your providers in the Netherlands.
Import and supply to third parties in the Netherlands
If you import goods from outside the Netherlands into the Netherlands and then make them available to third parties in the Netherlands, you pay the Packaging Waste Management Fee for the packaging material in which you imported the goods.
Contract packers
Definition: the party repackaging, packaging or unpacking substances, preparations or other products, which the former has not manufactured themselves and over which it has no possession, on behalf of another company. Do you use a contract packer? If so, you include all relevant packaging in your declaration. Does your contract packer do more than only repackaging or packaging? So, this constitutes production. Your contract packer then files the declaration about the packaging themselves. A guide would be if a construction drawing or method of preparation applies, this constitutes production.