The Implementing Decision also sets out the Commission’s mass-balance approach under the SUPD implementing act voted through on 6 February.
The text, published on the Commission’s Comitology Register, states under Article 1 (1):
‘recycled plastic’ means plastic which was post-consumer plastic waste before recycling, and which has been produced by recycling (including sorting), as defined in Article 3, point (17), of Directive 2008/98/EC and including sorting, in the Union. As of 21 November 2027, it shall also cover post-consumer plastic waste that has been recycled (including sorted) in:
(a) a third country to which the OECD decision applies, unless the assessment carried out and decision adopted pursuant to Article 45(5) and (6) of Regulation (EU) 2024/1157 concludes that it does not fulfil the requirements of environmentally sound management of plastic waste;
(b) a third country with which the Union has concluded agreements or arrangements to ensure that the recycled plastic is obtained from post-consumer plastic waste that has been treated in each relevant installation in a manner equivalent to EU standards related to human health and environmental protection requirements under Union legislation, in particular in Directive 2008/98/EC and Regulation (EU) 2025/40, as relevant.
Article 1 sets out further conditions for the third countries listed in section (b) including the requirement for having a ‘comprehensive waste management framework covering its entire territory’ and that the third country can demonstrate its ‘ability and willingness to guarantee environmentally sound waste management’, amongst other criteria.
Article 1 (2) defines post-consumer plastic waste as such:
(2) ‘post-consumer plastic waste’ means waste that has been generated from plastic products that have been:
(a) placed on the market of the Union;
(b) placed on the market or supplied for distribution, consumption or use in a third country, in the course of a commercial activity, whether in return for payment or free of charge.
With the publication of the Decision, the Commission has given a date from which imported rPET recycled outside of the EU can count towards the mandatory 25% target.
The use of imported material in counting towards the 25% SUPD target has long been a topic of discussion in the rPET market, with some players believing the original SUPD text allowed for the use of imports, while others said it did not.
ICIS received confirmation from the Commission in July 2025 that the original SUPD text did not allow for imports to count to the 25% target.
The Implementing Decision also sets out the EU’s position on mass balance accounting which many in the chemical recycling industry have been waiting to be published for several years.
This Implementing Decision now clarifies the status of rPET imports in regards to the 25% target which has been the subject of debate for several years.
Reaction from European recyclers to the delay has been positive overall as they hope it will reduce competition from lower-priced imported material that has been one of several factors impacting rPET prices in recent months.
But producers of rPET flakes and food-grade pellets (FGP) outside the EU will not welcome the delay, especially in countries like Turkey where a growing number of recyclers have acquired RecyClass A1 and/or A2 certificates in order to serve the EU market.
FGP imports from India and southeast Asia continue to be offered to European buyers on a regular basis despite the current low demand levels in Europe, and this clarification on the status of imports may deter some European buyers from using imports.
There is a possibility that Indian imports may slow as the Indian rPET outlook turns more robust amid growing efforts by the government to enforce India’s 30% plastic recycling mandate for rigid packaging in force from 1 April 2025.
It is still worth noting that imports from non-EU recyclers still need to comply with Regulation (EU) 2022/1616 on recycled plastic intended to come into contact with food if it is to be used in a beverage bottle.
There are also concerns from EU-based brands and fast-moving consumer goods companies (FMCGs) that excluding imports from the target could cause a spike in demand and prices.
In 2022, Europe’s (EU 27 + 3) recycling and food-grade extrusion capacity was sufficient to meet the 2025 25% target if all brands were using 25-30% recycled content. However, if rPET demand increases suddenly before 21 November 2027 there may not be enough EU-produced material to meet all demand needs.
The rPET market is looking to keep inventory levels down in the current muted demand environment and availability may be put under pressure as domestic recyclers ramp up production to meet demand. During 2026 and 2027, the European PET recycling market is expected to see six projects increasing the region’s recycling capabilities by around 200,000 tonnes/year.
In addition, some brands already incorporate more than the mandatory 25% rPET in their beverage bottles and this may leave a shortfall for those brands who are yet to meet the 25% requirement. Plus, demand from other end use markets such as thermoforming or household products and cosmetics who use food-grade rPET in packaging applications may also reduce the amount of EU-produced food-grade rPET available to the beverage bottle sector before November 2027.
This new Implementing Decision repeals Implementing Decision (EU) 2023/2683 and will enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.






