In our series on obligations and regulations affecting the manufacturing and distributing industry in the EU, this article focuses on France, one of our immediate neighbours:
Currently, France has not introduced a national “plastic tax” in the traditional sense for manufacturers or consumers of plastic packaging. Instead, French legislation relies on targeted incentives and regulatory mechanisms – particularly to increase the use of recycled content in packaging and to expand Extended Producer Responsibility (EPR).
No Direct Plastic Tax – EU Levy Still Applies
Currently, the European plastic packaging levy is not passed on to manufacturers or distributors via a national taxin France. There is no French plastic tax for companies or consumers; the state itself pays the EU levy (e.g., €0.80/kg for non-recycled plastic packaging waste). In other words, the EU regulations are borne by the French state rather than through a separate tax system for companies.
Since 1992, the collection and recycling of household packaging in France has been managed via dedicated EPR systems, such as Citeo, Léko, and others.
Manufacturers and distributors of consumer goods must register with these systems, pay licence fees, and comply with labelling requirements, including the Triman logo and sorting instructions (Infotri).
Expansion of EPR Since 2025 – Including Commercial Packaging
From 1 January 2025, “Article L541-10-1” broadened the scope of EPR in France to include industrial and commercial packaging (known as emballages industriels et commerciaux – EIC).
This means:
All packaging generated in commercial or industrial settings is now subject to French EPR obligations.
Affected items include transport, secondary, and sales packaging such as pallets, drums, plastic and metal containers, stretch films, and big bags.
Companies must register with an authorised take-back system (e.g., Adelphe, Léko, Citeo, A.D.I.VALOR), depending on product group and industry.
Importers and online retailers are also included – anyone delivering or selling packaged goods in France.
Incentives for Recycled Content: New Bonus System from 2026
Instead of a tax on plastic packaging waste, the French government introduces a bonus system rewarding the actual use of recycled materials. According the magazin “Packaging Journal”, a decree introduced a mechanism that provides bonuses for manufacturers in the consumer goods and industrial packaging sectors who use recycled plastics in their packaging.
From 1 January 2026, EPR systems will pay bonuses to manufacturers of consumer and industrial packaging using recycled plastics. The bonus depends on the amount (in tonnes) of recycled content used in packaging.
Key points:
Bonus amounts:
€450/t for recycled content from other EPR streams
€550/t for recycled content from the same EPR stream
For “contact-sensitive” applications (food or body contact), €1,000/t; transitional rate 2026/27: €550/t
Eligible plastics: PET (clear, coloured, opaque; clear PET except non-beverage bottles), PS (excluding EPS), PP, HDPE, LDPE
Exclusions: Recyclates in composite materials (e.g., fibre-reinforced plastics) or PVC packaging
Minimum recycled content: PET bottles ≥25% by 31 December 2029 (then 30%), HDPE ≥30% from 2030; only quantities above minimums qualify
Regionality & verification: Bonuses only apply if collection, sorting, recycling, and usage occur within a 1,500 km radius of mainland France and comply with EU or equivalent environmental standards. Chain-of-custody documentation is required.
The bonus system is also intended for commercial/industrial packaging, though no confirmed minimum thresholds currently exist.
Implications for the Plastics and Packaging Industry
The developments in France send a clear signal:
Shift from taxes to incentives: Instead of a general plastic tax, France relies on positive measures, especially rewarding recycled content, motivating manufacturers to use recycled materials deliberately and with quality assurance.
Higher quality and documentation requirements: It is no longer enough to use recycled content; companies must prove its origin, yield, post-consumer status, absence of contaminants, and chain-of-custody compliance.
Broader EPR scope: B2B packaging comes under greater scrutiny; manufacturers and importers must check compliance, licensing, reporting, and documentation requirements.
Market access & supply chain risk: Anyone placing products or packaging on the French market must assess compliance with licensing, labelling, recycled content, and verification rules.
France is taking a different approach from many other EU countries, relying on targeted incentives and expanded responsibility rather than a classic plastic tax. For companies, this means that beyond waste reduction and recycled content, requirements for quality, transparency, and traceability are increasing.
RIGK provides targeted information on French requirements – licensing, labelling, documentation – and actively supports companies and partners in compliance.
Further information:
Mirco Gattinger
Marketing and Social Media Manager, RIGK GmbH
+49 611 308600-39
gattinger(at)rigk.de
