Commission Implementing Decision (EU) 2023/2683 of 30 November 2023 laying down rules for the application of Directive (EU) 2019/904 of the European Parliament and of the Council as regards the calculation, verification and reporting of data on recycled plastic content in single-use plastic beverage bottles
Commission Implementing Decision (EU) 2023/2683 of 30 November 2023 laying down rules for the application of Directive (EU) 2019/904 of the European Parliament and of the Council as regards the calculation, verification and reporting of data on recycled plastic content in single-use plastic beverage bottles
RepealedRepealed 2026-07-22Status inferred from the source text; the official notice prevails.This legislation has been repealed. Do not cite it as law in force.
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
For the purposes of this Decision, the following definitions apply:
(1)
‘post-consumer plastic waste’ means waste, as defined in Article 3(1) of Directive 2008/98/EC, that is plastic and that has been generated from plastic products that have been placed on the market;
(2)
‘recycled plastic’ means plastic which was post-consumer plastic waste before recycling as defined in Article 3(17) of Directive 2008/98/EC and which has been produced by recycling;
(3)
‘beverage bottle’ means a single-use plastic beverage bottle with a capacity of up to three litres, including its cap, lid, label and sleeve, if any, excluding:
—
glass or metal beverage bottles that have caps and lids made from plastic;
—
beverage bottles intended and used for food for special medical purposes as defined in Article 2(2), point (g), of Regulation (EU) No 609/2013 of the European Parliament and of the Council ( 7 ) that is in liquid form;
(4)
‘PET bottle’ means a beverage bottle which is manufactured from polyethylene terephthalate as the major component;
(5)
‘economic operator’ means any of the following operators provided that they place beverage bottles on the market:
—
converter as defined in Article 2(3), point 17, of Regulation (EU) 2022/1616;
—
food business operator as defined in Article 3 of Regulation (EC) No 178/2002 of the European Parliament and of the Council ( 8 ) .
Methodology for the calculation of the proportion of recycled plastic content in beverage bottles
1. The proportion of recycled plastic content in beverage bottles shall be calculated by dividing the weight of recycled plastic in beverage bottles placed on the market by the weight of the plastic parts of beverage bottles placed on the market. The resulting ratio shall be expressed as a percentage.
2. The proportion of recycled plastic content in PET bottles shall be calculated by dividing the weight of recycled plastic in PET bottles placed on the market by the weight of the plastic parts of PET bottles placed on the market. The resulting ratio shall be expressed as a percentage.
3. The formulas of Annex I shall be used to calculate the proportion of recycled plastic content in beverage bottles and in PET bottles.
Methodology for the determination of the weight of the plastic parts of beverage bottles
1. The weight of the plastic parts of beverage bottles placed on the market shall be calculated as the sum of the weight of the plastic parts of beverage bottles collected from economic operators.
2. The weight of the plastic parts of beverage bottles placed on the market may be adjusted to take account of imports, exports or movements to and from other Member States of beverage bottles by applying formula 5 of Annex I.
Methodology for the determination of the weight of recycled plastic in beverage bottles
1. The weight of recycled plastic in beverage bottles placed on the market shall be calculated as the sum of the weight of recycled plastic in beverage bottles collected from economic operators.
2. If the weight of the plastic parts of beverage bottles placed on the market is adjusted in accordance with Article 3(2), the weight of recycled plastic in beverage bottles shall also be adjusted in order to take account of imports, exports or movements to and from other Member States of beverage bottles by applying formula 4 of Annex I.
Obligation to collect data from economic operators and verification of data
1. Member States shall collect from economic operators data on the weight of the plastic parts of beverage bottles placed on the market and on the weight of recycled plastic in those bottles.
2. Member States shall ensure that the collected data on the weight of recycled plastic in beverage bottles has been calculated by economic operators by multiplying for each part of each bottle the percentage of its recycled plastic content with its weight and adding up the results.
3. The percentage of recycled content in a bottle part shall be the percentage that is stated in the declaration of compliance in field 2.1.4 of part B of Annex III to Regulation (EU) 2022/1616.
4. Member States shall check the data reported by the economic operators based on the assessed reliability of the data.
1. Member States shall calculate the weight of the plastic parts of beverage bottles placed on the market in accordance with Article 3, the weight of recycled plastic in beverage bottles placed on the market in accordance with Article 4 and the resulting proportion of recycled plastic content in beverage bottles placed on the market in accordance with Article 2 every year.
2. Member States shall report the data referred to in paragraph 1 in the format laid down in Annex II to this Decision and shall submit the quality check report as provided for in Article 13(2) of Directive (EU) 2019/904 as regards those data in the format laid down in Annex III to this Decision.
By 31 March 2024, the Commission shall propose an amendment of this Decision that establishes a methodology to calculate, verify and report on recycled plastic content in beverage bottles that considers recycled plastic resulting from additional types of recycling as defined in Article 3(17) of Directive 2008/98/EC.
ANNEX I
Formulas to calculate the proportion of recycled plastic content in beverage bottles and in PET bottles
The formulas in this Annex shall apply to both beverage bottles and PET bottles.
The term ‘bottle’ shall mean ‘beverage bottle’ if the formulas are applied to beverage bottles and shall mean ‘PET bottle’, if they are applied to PET bottles.
The proportion of recycled plastic content in bottles placed on the market as referred to in Article 2 shall be calculated by applying the following formula:
1.
RC = R/W x 100 %
Where:
RC
means proportion of recycled plastic content in bottles placed on the market as referred to in Article 2
R
means weight of recycled plastic used in bottles placed on the market as referred to in Article 4
W
means weight of plastic used in bottles placed on the market as referred to in Article 3
As a bottle consists of its body, cap, lid, label and sleeve, if any, the weight of recycled plastic used in bottles shall be calculated by applying the following formula:
2.
R = R_b + R_c + R_l
Where:
R_b
means weight of recycled plastic used in the bodies of bottles placed on the market
R_c
means weight of recycled plastic used in the caps/lids of bottles placed on the market
R_l
means weight of recycled plastic used in the labels/sleeves of bottles placed on the market.
As a bottle consists of its body, cap, lid, label and sleeve, if any, the weight of plastic used in bottles shall be calculated by applying the following formula:
3.
W = W_b + W_c + W_l
Where:
W_b
means weight of plastic used in the bodies of bottles placed on the market
W_c
means weight of plastic used in the caps/lids of bottles placed on the market
W_l
means weight of plastic used in the labels/sleeves of bottles placed on the market.
If a Member State adjusts the weight of plastic used in beverage bottles placed on the market in accordance with Article 3(2) and the weight of recycled plastic in beverage bottles placed on the market in accordance with Article 4(2) to take account of imports, exports or movements to and from other Member States of bottles, the following formulas shall be used:
4.
R = R_MS + R_in from other MS + R_imported – R_out to other MS – R_exported
Where:
R_MS
means weight of recycled plastic used in bottles manufactured and placed on the market in the same Member State
R_in
from other MS means weight of recycled plastic used in bottles moved in from other Member States and placed on the market in the Member State
R_imported
means weight of recycled plastic used in bottles that have been imported, i.e. moved into the Union from third countries, and placed on the market in the Member State
R_out
to other MS means weight of recycled plastic used in bottles moved out to other Member States after having been placed on the market in the Member State
R_exported
means weight of recycled plastic used in bottles that have been exported, i.e. moved out of the Union to third countries, after having been placed on the market in the Member State.
5.
W = W_MS + W_in from other MS + W_imported – W_out to other MS – W_exported
Where:
W_MS
means weight of plastic used in bottles manufactured and placed on the market in the Member State
W_in
from other MS means weight of plastic used in bottles moved in from other Member States and placed on the market in the Member State
W_imported
means weight ofplastic used in bottles that have been imported, i.e. moved into the Union from third countries, and placed on the market in the Member State
W_out
to other MS means weight of plastic used in bottles moved out to other Member States after having been placed on the market in the Member State
W_exported
means weight of plastic used in bottles that have been exported, i.e. moved out of the Union to third countries, after having been placed on the market in the Member State
As a bottle consists of its body, cap, lid, label and sleeve, if any, the summands in formulas 4 and 5 shall be calculated by applying the following formulas:
6.
R_x = R_x_b + R_x_c + R_x_l
Where:
x
is to be replaced by either ‘MS’, or ‘in from other MS’, or ‘imported’, or ‘out to other MS’, or ‘exported’
R_x
means any of the summands on the right side of the equation in formula 4
R_x_b
means weight of recycled plastic used in the body of R_x
R_x_c
means weight of recycled plastic used in the cap/lid of R_x
R_x_l
means weight of recycled plastic used in the label/sleeve of R_x
7.
W_x = W_x_b + W_x_c + W_x_l
Where:
x
is to be replaced by either ‘MS’, or ‘in from other MS’, or ‘imported’, or ‘out to other MS’, or ‘exported’
W_x
means any of the summands on the right side of the equation in formula 5
W_x_b
means weight of plastic used in the body of W_x
W_x_c
means weight of plastic used in the cap/lid of W_x
W_x_l
means weight of plastic used in the label/sleeve of W_x
ANNEX II
FORMAT FOR THE REPORTING OF DATA
1. Format for reporting of data calculated based on the methodology set out in Article 3
Table 1
Weight of plastic used in beverage bottles and of PET bottles placed on the market calculated in accordance with Article 3 (in tonnes)
PET bottles (C1)
beverage bottles other than PET bottles (C2)
beverage bottles (C1+C2)
COUNTRY:
REFERENCE YEAR:
Weight of plastic used in bottles calculated in accordance with Article 3(1)
Weight of plastic used inbottles manufactured and placed on the market in the Member State (1)
Adjustment of the weight of plastic used in bottles calculated in accordance with Article 3(2)
Weight of plastic used in bottles moved from other Member States and placed on the market (2)
Weight of plastic used in bottles that have been imported and placed on the market (3)
Weight of plastic used inbottles moved to other Member States after having been placed on the market in the Member State (4)
Weight of plastic used inbottles that have been exported after having been placed on the market in the Member State (5)
Weight of plastic used in bottles placed on the market adjusted (6)
Notes:
Dark shaded boxes: Reporting is voluntary
(1)
Calculated in accordance with Article 3(1). W_MS
(2)
Calculated in accordance with Article 3(2). W_in from other MS
(3)
Calculated in accordance with Article 3(2). W_imported
(4)
Calculated in accordance with Article 3(2). W_out to other MS
(5)
Calculated in accordance with Article 3(2). W_exported
(6)
Calculated in accordance with Article 3(2). W
To demonstrate compliance with the targets in Article 6(5), point (a), of Directive (EU) 2019/904 and to fulfil the reporting requirements laid down in Article 13(1), point (e), of Directive (EU) 2019/904, column 1 (C1) must be filled in. To demonstrate compliance with the targets in Article 6(5), point (b), of Directive (EU) 2019/904 and to fulfil the reporting requirements laid down in Article 13(1), point (e), of Directive (EU) 2019/904, either columns 1 (C1) and 2 (C2), or columns 1 (C1) and 3 (C1 + C2) must be filled in. The remaining column may be filled in on a voluntary basis.
2. Format for reporting of data calculated based on the methodology set out in Article 4
Table 2
Weight of recycled plastic used in beverage bottles and PET bottles placed on the market calculated in accordance with Article 4 (in tonnes) and proportion of recycled plastic content (in percent)
PET bottles (C1)
beverage bottles other than PET bottles (C2)
beverage bottles (C1+C2)
COUNTRY:
REFERENCE YEAR:
Weight of recycled plastic used in bottles calculated in accordance with Article 4(1)
Weight of recycled plastic used in bottles manufactured and placed on the market in the Member State (1)
Adjustment of the weight of recycled plastic used in bottles calculated in accordance with Article 4(2)
Weight of recycled plastic used in bottles moved from other Member States and placed on the market (2)
Weight of recycled plastic used in bottles that have been imported and placed on the market (3)
Weight of recycled plastic used in bottles moved to other Member States after having been placed on the market in the Member State (4)
Weight of recycled plastic used in bottles that have been exported after having been placed on the market in the Member State (5)
Weight of recycled plastic used in bottles placed on the market adjusted (6)
Proportion of recycled plastic content in bottles, expressed in percent (7)
Notes:
Dark shaded boxes: Reporting is voluntary
(1)
Calculated in accordance with Article 4(1). R_MS
(2)
Calculated in accordance with Article 4(2). R_in from other MS
(3)
Calculated in accordance with Article 4(2). R_imported
(4)
Calculated in accordance with Article 4(2). R_out to other MS
(5)
Calculated in accordance with Article 4(2). R_exported
(6)
Calculated in accordance with Article 4(2). R
(7)
Calculated in accordance with Article 2. RC
To demonstrate compliance with the targets in Article 6(5), point (a), of Directive (EU) 2019/904 and to fulfil the reporting requirements laid down in Article 13(1), point (e), of Directive (EU) 2019/904, column 1 (C1) must be filled in. To demonstrate compliance with the targets in Article 6(5),point (b), of Directive (EU) 2019/904 and to fulfil the reporting requirements laid down in Article 13(1), point (e), of Directive (EU) 2019/904, either columns 1 (C1) and 2 (C2), or columns 1 (C1) and 3 (C1+C2) must be filled in. The remaining column may be filled in on a voluntary basis.
ANNEX III
FORMAT FOR THE QUALITY CHECK REPORT
1. General information
1.1.
Member State:
1.2.
Organisation submitting the data and the quality check report:
1.3.
Contact name:
1.4.
Contact email address:
1.5.
Contact phone number:
1.6.
Reference year:
1.7.
Delivery date/version:
1.8.
Link to data publication by the Member State (if any)
2. Description of the institutions involved in the data collection
Name of institution
Description of role and key responsibilities
Date of data submission
Reference time period
Sources of data
(clarify the relative proportion of the overall data derived from each source and include links to all references, publications etc.)
(Add rows as appropriate)
3. Description of methods used
3.1. Description of the scope of the calculation of recycled plastic content in beverage bottles as transposed in national law
A description of the level at which attainment towards the targets laid down in Article 6(5) of Directive (EU) 2019/904 is calculated. For example, the targets might be mandatory requirements for each single beverage bottle placed on the market, or as an average for beverage bottles placed on the market by each economic operator, or as an average for beverage bottles placed on the market in the Member State.
(Add rows as appropriate)
3.2. Methodologies for the collection and compilation of data
A description of the methodologies applied to collect and compile the data for all the tools used for data gathering.
(Add rows as appropriate)
3.3. Additional assumptions
A description of any additional assumptions or adjustment factors that have been used for the calculation, the approach used for their estimation and any supporting evidence.
(Add rows as appropriate)
4. Data verification and control system
4.1. Verification of data on beverage bottles and PET bottles
Verification and control procedures
Applied for data on PET bottles placed on the market (yes/no)
Applied for data on beverage bottles placed on the market other than PET bottles (yes/no)
Additional comments, if relevant
Data completeness checks
Cross-checks
Time-series checks
Audit checks
Other (specify)
4.2. Verification of data on recycled plastic content in beverage bottles and PET bottles
Description of the methodology used for the quality assurance and verification of the data on recycled plastic content in beverage bottles and PET bottles.
(Add rows as appropriate)
4.3. Description of main factors affecting the accuracy of the data reported on beverage bottles and PET bottles placed on the market and on recycled plastic used in beverage bottles and PET bottles placed on the market
Potential factors affecting reliability of data
PET bottles placed on the market (yes/no)
Beverage bottles placed on the market other than PET bottles (yes/no)
Recycled plastic used in PET bottles placed on the market (yes/no)
Recycled plastic used in beverage bottles placed on the market other than PET bottles (yes/no)
Description of how the accuracy of data is affected
Description of the methodologies that have been applied to minimise the impact of inaccurate data
Sampling errors ( 1 ) (e.g. coefficients of variation)
Coverage errors ( 2 ) (e.g. de-minimis rules, regional coverage)
Measurement errors ( 3 ) (e.g. measurement unit)
Data collection test instruments ( 4 ) (e.g. testing of questionnaires)
Processing errors ( 5 ) (e.g. identification of errors, correction of errors)
Non-response errors ( 6 )
Model assumption errors ( 7 )
Other (please specify)
4.4. Explanation of the scope and validity of surveys to collect data on beverage bottles and PET bottles placed on the market and recycled plastic used in beverage bottles and PET bottles placed on the market
(Add rows as appropriate)
4.5. Differences in the data reported for the previous reference years
Significant methodological changes in the calculation method used for the current reference year in relation to the calculation method used for previous reference years, if any (in particular retrospective revisions, their nature and whether a break in the series has to be flagged for a certain year)
(Add rows as appropriate)
4.6. Explanation for the difference in tonnage
This section has to be filled if the reported data shows a greater than 10 % variation in relation to the data submitted for the previous reference year.
Reasons for the difference or the underlying cause for the differences in the weight of beverage bottles or PET bottles placed on the market or in the weight of recycled plastic used in beverage bottles or PET bottles placed on the market.
Variations in the weight of beverage bottles or PET bottles placed on the market
Variation (%)
Main reason for variation
(Add rows as appropriate)
Variations in the weight of the recycled plastic used in beverage bottles or PET bottles placed on the market
Variation (%)
Main reason for variation
(Add rows as appropriate)
5. Confidentiality
Reasons for the request not to publish the reported data or certain information provided in this report, together with a list of the specific parts requested not to be published.
(Add rows as appropriate)
( 1 ) Describe the estimated coefficients of variation and the methodologies applied for variance estimation.
( 2 ) Describe the type and size of coverage errors.
( 3 ) Describe the instruments to reduce potential risks and avoid errors.
( 4 ) Describe the instruments and methodologies applied to secure quality and relevant data collection instruments.
( 5 ) Describe the processing steps between data collection and production of statistics and list any processing errors identified and their extent.
( 6 ) Describe the unit and item non-response rates for the main variables and the imputation methods (if any).
( 7 ) Describe the type and size of model assumption errors.