This section is part of a full article on excise duties :
1- Definition of “Alcoholic Beverages

2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

First of all, before jumping straight into legal matters of packaging waste, I would consider it extremely helpful for you to read a very interesting document redacted by N. de Sadeleer, Prof. of EU Law, published on the website of Trade V Environnement.

Legal framework of packaging waste

Current legislation (source Europa/environnement)

Amending acts

Derogations for member states acceded in 2007

Packaging waste in Bulgaria
Packaging waste in Romania

Secondary legislation

Member states’ measures going beyond the maximum targets, notified to and confirmed by the Commission

Most noteworthy being:

Also, for information on EU legislation relating to food contact materials, including packaging:

Regulation (EC) No 1935/2004 provides a harmonised legal EU framework. Similarly, it sets out the general principles of safety and inertness for all Food Contact Materials (FCMs).

Furthermore, the principles set out in Regulation (EC) No 1935/2004 requires that materials do not:

Moreover, the framework provides for packaging waste:

Also, considering regulations on good manufacturing practices when it comes to packaging waste

Furthermore, Regulation (EC) No 2023/2006 ensures that the manufacturing process is well controlled. Similarly, it ensures the specifications for FCMs remain in conformity with the legislation:

As a result, good manufacturing rules apply to all stages in the manufacturing chain of food contact materials. Although, the production of starting materials is covered by other legislation.

Easy compliance

This area is fully covered by extensive regulations, resumed by :

Other key points when dealing with cross-border : compliance
VAT Compliance
Excise duties on alcoholic beverages

Let’s talk

More about packaging wastes in the EU

Leave a Reply