Commission Implementing Regulation (EU) 2023/595 of 16 March 2023 establishing the form for the statement relating to the own resource based on non-recycled plastic packaging waste pursuant to Council Regulation (EU, Euratom) 2021/770

Subject matter

Article 1

This Regulation establishes the form for the statement relating to the own resource based on non-recycled plastic packaging waste.

Definitions

Article 2

For the purposes of this Regulation, the following definitions shall apply: (1) ‘waste’ means waste as defined in Article 3(1) of Directive 2008/98/EC; (2) ‘separately collected’ means the amount of waste collected through the separate collection as defined in Article 3(11) of Directive 2008/98/EC; (3) ‘recycled’ means the amount of waste treated by recycling as defined in Article 3(17) of Directive 2008/98/EC; (4) ‘plastic’ means plastic as defined in Article 3(1a) of Directive 94/62/EC; (5) ‘packaging’ means packaging as defined in Article 3(1) of Directive 94/62/EC; (6) ‘reusable packaging’ means reusable packaging as defined in Article 3(2a) of Directive 94/62/EC; (7) ‘packaging waste’ means packaging waste as defined in Article 3(2) of Directive 94/62/EC; (8) ‘calculation point’ means calculation point as defined in Article 2(1)(d) of and Annex II to Decision 2005/270/EC; (9) ‘online marketplace’ means online marketplace as defined in Article 2(17) of Directive 2011/83/EU of the European Parliament and of the Council  ( 5 ) ; (10) ‘plastic packaging waste generated’ means the amount of plastic packaging, including plastic components of composite and other packaging, that becomes waste in a Member State in a calendar year, expressed in kilograms; (11) ‘plastic packaging waste recycled’ means the amount of plastic packaging waste, including plastic components of composite and other packaging, at the calculation point of plastic, expressed in kilograms; (12) ‘producer responsibility organisation’ means an organisation implementing extended producer responsibility obligations on behalf of producers of products; (13) ‘placing on the market’ means any supply of a product for the first time for distribution, consumption or use on a Member State market in the course of a commercial activity, whether in return for payment or free of charge; (14) ‘placed-on-the-market approach’ means a method to estimate plastic packaging waste generated based on placing on the market data from producer responsibility organisations and/or other sources; the data shall be complemented, where relevant and applicable, with the estimated amounts for the following: (a) free-riders, (b) producers below the de minimis threshold, (c) self-compliers, (d) after-placed-on-the-market exports, (e) online trade, (f) private imports, (g) private exports, (h) reusable packaging placed on the market for the first time, (i) reusable packaging that became waste, (j) any other estimation; (15) ‘waste analysis approach’ means a method to estimate the total annual amount of plastic packaging waste generated by combining the data of the separately collected (plastic) packaging waste with data on mixed municipal waste based on a waste composition analysis no older than four years, and with any other relevant data on waste, including industrial and commercial plastic packaging waste; (16) ‘free-rider’ means a producer or distributor placing on the market plastic packaging or packaged products who does not report to a producer responsibility organisation or a public authority, nor otherwise taking financial responsibility or financial and organisational responsibility for the management of the plastic packaging waste; or reports a smaller amount than actually placed on the market; (17) ‘ de minimis ’ means a minimum threshold that can be defined by the Member States, below which reporting is not required towards a producer responsibility organisation or a public authority; (18) ‘self-complier’ means a producer taking financial responsibility or financial and organisational responsibility for the management of the plastic packaging waste, and therefore is not required to report towards a producer responsibility organisation; (19) ‘after-placed-on-the-market exports’ means packaged products and/or packaging exported into another Member State or into a third country after having been placed on the market in one Member State; (20) ‘online trade’ means trade in goods within the Union achieved by electronic means; (21) ‘private imports’ means packaging of products imported by a natural person for own final use from another Member State from a brick-and-mortar store, or from a third country from a brick-and-mortar store or via an online marketplace; (22) ‘private exports’ means packaging of products exported by a natural person for own final use to another Member State, or to a third country from a brick-and-mortar store; (23) ‘reusable packaging placed on the market for the first time’ means the first supply of reusable packaging filled with a product for distribution, consumption or use on a Member State market in the course of a commercial activity.

Annual statement

Article 3

1.   The annual statement referred to in Article 5(5) of Regulation (EU, Euratom) 2021/770 shall contain statistical data on the weight of plastic packaging waste generated and recycled and provide the calculation of the amount of the own resource based on non-recycled plastic packaging waste. The annual statement shall serve as a supporting document for the Commission control and supervision of the own resource based on non-recycled plastic packaging waste. 2.   The following approaches shall be acceptable for estimating the plastic packaging waste generated: (a) placed-on-the-market approach; (b) waste analysis approach. 3.   Calculations based on the two approaches referred to in points (a) and (b) shall be adjusted to ensure comparability, reliability and exhaustiveness of the results. 4.   Member States shall determine estimates from the two approaches referred to in paragraph 2, points (a) and (b), and provide a single estimate of waste generated by balancing the available results, in order to use all available basic source data underlying the different approaches to the compilation of waste generation in an effective manner. 5.   Any difference between the data obtained by the two approaches referred to in paragraph 2, points (a) and (b) shall be explained in detail according to the format set out in table 3 of Annex I. 6.   In addition to the statistical data, the annual statement shall contain, if applicable, explanations of the following: (a) methodological changes; (b) revisions of previously reported statistical data; (c) any difference between the plastic packaging waste data reported by 30 June pursuant to Directive 94/62/EC and the statistical data reported by 31 July the same year pursuant to Regulation (EU, Euratom) 2021/770, besides differences from transforming kilograms into tonnes. The explanations shall be provided according to the format set out in Annex II.

Data structure

Article 4

1.   The statistical data in the annual statement shall follow the structure set out in table 1 of Annex I. 2.   The calculation of the amount of the own resource based on non-recycled plastic packaging waste in the annual statement shall be included in table 2 of Annex I. 3.   A detailed breakdown of the statistical data shall be provided in accordance with table 3 of Annex I. 4.   The statement for the first reporting year shall contain the data for 2021.

Transmission of the statement and revisions

Article 5

1.   The Member States shall transmit electronically to the Commission (Eurostat) the annual statement for the year two years before the current year (‘n-2’). 2.   The transmission of the annual statement referred to in paragraph 1 shall be done no later than 31 July of each year. 3.   Any revisions of the data for previous years shall be communicated to the Commission (Eurostat) by transmitting the annual statement again, together with explanations for the changes made.

Entry into force

Article 6

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

ANNEX ISupplementary provisions

ANNEX I Statements relating to the own resource based on non-recycled plastic packaging waste Table 1. Amount of non-recycled plastic packaging waste (kilograms) Reference year:     A. Total plastic packaging waste generated   B. Total plastic packaging waste recycled   C. Total plastic packaging waste not recycled (A-B)   Table 2. Amount of the own resource based on non-recycled plastic packaging waste  ( 1 ) (EUR) Reference year:     D. Total plastic own resource (C × 0,8)   E. Lump sum reduction   F. Total plastic own resource after reduction (D-E)   Table 3. Comprehensiveness of the estimates; control and verification measures Reference year:     Plastic packaging waste generated Plastic packaging waste generated – placed-on-the-market approach based on producer responsibility organisations’ data kg Explanation (if applicable) Placed on the market based on producer responsibility organisations’ data prior to any adjustment     Producers below the threshold ( de minimis )     Self-compliers     Free-riders     After-placed-on-the-market exports     Online trade     Private imports     Private exports     Reusable packaging placed on the market for the first time  ( 2 )     Reusable packaging that became waste  ( 3 )     Other adjustments made       List of adjustments             Plastic packaging waste generated – placed-on-the-market approach based on data other than producer responsibility organisations’ kg Explanation (if applicable) Placed-on-the-market based on data other than producer responsibility organisations’ – prior to any adjustment     Production statistics     Foreign trade statistics     Specific surveys     Electronic registry and administrative data communication     Private imports     Private exports     Other adjustments made       List of adjustments             Total plastic packaging waste generated – placed-on-the-market approach kg         Plastic packaging waste generated – waste analysis approach kg Explanation (if applicable) Separately collected     Municipal waste     Industrial and commercial waste     Other adjustments made       List of adjustments             Total plastic packaging waste generated – waste analysis approach kg         Difference of the placed-on-the-market data and the waste analysis approach estimate kg         Balancing decision Explanation     Balanced amount (as reported in table 1): Total plastic packaging waste generated kg         Plastic packaging waste recycled Plastic packaging waste recycled kg Explanation (if applicable) Plastic packaging waste recycled in the Member State     Plastic packaging waste recycled in another Member State     Plastic packaging waste recycled outside of the EU     List of adjustments made Explanation     Total plastic packaging waste recycled kg         ( 1 )   In accordance with Article 2(1), point (c) and Article 2(2), third subparagraph of Council Decision (EU, Euratom) 2020/2053. ( 2 )   To be deducted if reusable packaging is included in the total amount of packaging placed on the market or in any correction in this list. ( 3 )   Includes reusable packaging placed on the market for the first time and from preceding periods that became waste in this period.

ANNEX IISupplementary provisions

ANNEX II Explanations of differences Table 1. Explanation of differences with data reported under Directive 94/62/EC (report only where applicable) Item Amount of the difference (kg)  ( 1 ) Explanation A. Total plastic packaging waste generated     B. Total plastic packaging waste recycled     C. Total plastic packaging waste not recycled (A-B)     Table 2. Explanations of methodological changes as compared to the previous year (report only where applicable) Item Explanation for methodological change (if applicable) Plastic packaging waste generated – placed-on-the-market approach based on producer responsibility organisations’ data   Placed on the market based on producer responsibility organisations’ data prior to any adjustment   Producers below the threshold ( de minimis )   Self-compliers   Free-riders   After-placed-on-the-market exports   Online trade   Private imports   Private exports   Reusable packaging placed on the market for the first time  ( 2 )   Reusable packaging that became waste  ( 3 )   Other adjustments made     List of adjustments         Plastic packaging waste generated – placed-on-the-market approach based on data other than producer responsibility organisations’   Placed on the market based on data other than producer responsibility organisations’ – prior to any adjustment   Production statistics   Foreign trade statistics   Specific surveys   Electronic registry and administrative data communication   Private imports   Private exports   Other adjustments made     List of adjustments         Waste generated – waste analysis approach   List of adjustments made       Total plastic packaging waste generated   Plastic packaging waste recycled   Plastic packaging waste recycled in the Member State   Plastic packaging waste recycled in another Member State   Plastic packaging waste recycled outside of the EU   List of adjustments made       Total plastic packaging waste recycled   ( 1 )   Data reported on this statement minus data reported under Directive 94/62/EC. ( 2 )   Only to be deducted if reusable packaging is included in the total amount of packaging placed on the market or in any correction in this list. In this case, the figure is to be calculated as net value of in- and outflows. ( 3 )   Includes reusable packaging placed on the market for the first time and from preceding periods that became waste in this period.