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On 30 June 2026, the European Commission adopted Commission Decision (EU) 2026/1425, which enters into force on 23 July 2026, laying down rules for the calculation, verification and reporting of data on recycled plastic content in single-use plastic beverage bottles.
For the first time, the new provisions introduce a methodology for calculating the recycled content obtained through chemical recycling.
The new rules apply to both mechanical and chemical recycling, helping Member States achieve the recycled content targets established under the Single-Use Plastics Directive.
Mechanical recycling is currently the most widespread method for processing plastic waste. It involves sorting, cleaning, shredding and remelting plastic materials to produce new products.
However, some plastic waste streams cannot be efficiently recycled through this process, for example those contaminated by food residues or additives, or consisting of mixed materials that reduce recyclability.
In such cases, chemical recycling can complement mechanical recycling.
Unlike mechanical recycling, chemical recycling breaks plastics down into smaller molecules that can be reused as feedstock to manufacture new plastics or other chemical products.
This makes it possible to return a larger share of plastic waste to the circular economy, including for applications requiring high-quality standards, such as food-contact packaging.
European origin of recycled plastic
During an initial phase, the European Union will consider as recycled plastic only plastic originating from the European Union, where compliance with EU environmental legislation can be fully verified. According to Article 1, “recycled plastic” means plastic that, prior to recycling, consisted of post-consumer plastic waste and has been produced through recycling (including sorting) within the European Union.
From 21 November 2027, recycled plastic originating from OECD countries will also be eligible, except where excluded under the Waste Shipment Regulation.
In addition, recycled materials originating from non-OECD countries may also be accepted where they are covered by agreements ensuring standards equivalent to those applicable in the EU for the protection of human health and the environment, as provided, for example, under the Waste Framework Directive and the Packaging and Packaging Waste Regulation.
Methodology for calculating recycled content
The methodology for calculating the recycled plastic content in PET bottles is set out in Article 2.
The recycled plastic content is calculated by dividing the weight of recycled plastic contained in PET bottles placed on the market in a Member State during a given year by the total weight of plastic contained in PET bottles placed on the market in that Member State during the same year. The resulting ratio is expressed as a percentage.
Verification requirements
Under Article 8, Member States must verify the data collected pursuant to Article 5, applying a risk-based approach, regardless of where the post-consumer plastic waste was generated or recycled.
Economic operators are required to provide a declaration of recycled content for each batch of material supplied to their customers, using the template set out in Annex V.
They must also retain the declarations received from their suppliers for at least five years.
Economic operators that do not alter the chemical or physical composition of the material and do not mix it with other materials are not required to issue a new declaration. They are only required to forward to their customers the declarations received from their suppliers.
Commission Implementing Decision (EU) 2023/2683 is repealed.