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1. By 1 January 2030 or 3 years from the date of entry into force of the implementing act referred to in paragraph 8 of this Article, whichever is the latest, any plastic part of packaging placed on the market shall contain the following minimum percentage of recycled content recovered from post-consumer plastic waste, per packaging type and format as referred to in Table 1 of Annex II, calculated as an average per manufacturing plant and year:

(a) 30 % for contact-sensitive packaging made from polyethylene terephthalate (PET) as the major component, except single-use plastic beverage bottles;

(b) 10 % for contact-sensitive packaging made from plastic materials other than PET, except single-use plastic beverage bottles;

(c) 30 % for single-use plastic beverage bottles;

(d) 35 % for plastic packaging other than those referred to in points (a), (b) and (c) of this paragraph.

2. By 1 January 2040, any plastic part of packaging placed on the market shall contain the following minimum percentage of recycled content recovered from post-consumer plastic waste, per packaging type and format as referred to in Table 1 of Annex II, calculated as an average per manufacturing plant and year:

(a) 50 % for contact-sensitive packaging made from PET as the major component, except single-use plastic beverage bottles;

(b) 25 % for contact-sensitive packaging made from plastic materials other than PET, except single-use plastic beverage bottles;

(c) 65 % for single-use plastic beverage bottles;

(d) 65 % for plastic packaging other than those referred to in points (a), (b) and (c) of this paragraph.

3. For the purposes of this Article, recycled content shall be recovered from post-consumer plastic waste that:

(a) has been collected within the Union pursuant to this Regulation or the national rules transposing Directives 2008/98/EC and (EU) 2019/904, as relevant, or that has been collected in a third country in accordance with standards for separate collection to promote high-quality recycling equivalent to those referred to in this Regulation and Directives 2008/98/EC and (EU) 2019/904, as relevant; and (b) where applicable, has been recycled in an installation located within the Union to which Directive 2010/75/EU of the European Parliament and of the Council applies, or that has been recycled in an installation located in a third country to which rules concerning the prevention and reduction of emissions into air, water and land associated to the recycling operations apply, and those rules are equivalent to those concerning emissions limits and environmental performance levels established in accordance with Directive 2010/75/EU that are applicable to an installation located in the Union carrying out the same activity; that condition shall apply only in the case where those limits and levels would be applicable to an installation located in the Union and carrying out the same activity as an analogous installation located in the third country.

4. Paragraphs 1 and 2 shall not apply to the following:

(a) immediate packaging as defined in Article 1, point (23), of Directive 2001/83/EC and in Article 4, point (25), of Regulation (EU) 2019/6;

(b) contact-sensitive plastic packaging of medical devices, devices exclusively destined for research use and investigational devices covered by Regulation (EU) 2017/745;

(c) contact-sensitive plastic packaging of in vitro diagnostic medical devices covered by Regulation (EU) 2017/746;

(d) outer packaging as defined in Article 1, point (24), of Directive 2001/83/EC and in Article 4, point (26), of Regulation (EU) 2019/6 in cases where such packaging is necessary to comply with specific requirements to preserve the quality of the medicinal product;

(e) compostable plastic packaging;

(f) packaging used for the transport of dangerous goods in accordance with Directive 2008/68/EC;

(g) contact-sensitive plastic packaging for food that is intended only for infants and young children, food for special medical purposes and packaging for drinks and food typically used for young children as referred to in Article 1, points (a), (b) and (c), of Regulation (EU) No 609/2013;

(h) packaging of supplies, components and immediate packaging components for the manufacturing of medicinal products covered by Directive 2001/83/EC and veterinary medicinal products covered by Regulation (EU) 2019/6, where such packaging is needed to be in line with the quality standards of the medicinal product.

5. Paragraphs 1 and 2 shall not apply to:

(a) plastic packaging that is intended to come into contact with food where the quantity of recycled content poses a threat to human health and results in non-compliance of packaged products with Regulation (EC) No 1935/2004;

(b) any plastic part representing less than 5 % of the total weight of the whole packaging unit.

6. Compliance with the requirements set out in paragraphs 1 and 2 of this Article shall be demonstrated by manufacturers or importers in the technical information concerning the packaging referred to in Annex VII.

7. The financial contributions paid by producers in order to comply with their extended producer responsibility obligations as laid down in Article 45 may be modulated based on the percentage of recycled content used in the packaging. Any such modulation shall take into account sustainability criteria of the recycling technologies and the environmental costs for the purposes of recycled content.

8. By 31 December 2026, the Commission shall adopt implementing acts establishing the methodology for the calculation and verification of the percentage of recycled content recovered from post-consumer plastic waste recycled and collected within the Union in accordance with the conditions set out in paragraph 3 of this Article, as well as the format for the technical documentation referred to in Annex VII. For that purpose, the Commission shall take into account the use of resulting secondary raw materials that are of sufficient quality when compared to the original material that they can be used to substitute primary raw materials. The verification methodology may include the obligation to carry independent third-party audits on manufacturers of recycled content in the Union and of plastic packaging placed on the market as a sales unit separate from other products, to ensure that the conditions set out in paragraph 3 of this Article and in the delegated act adopted pursuant to paragraph 9 of this Article are met. When adopting the implementing acts, the Commission shall assess the available recycling technologies, taking into account their economic and environmental performance, including the quality of the output, the availability of the waste, the energy needed and the emissions of greenhouse gases and other relevant environmental impacts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 65(2).

9. By 31 December 2026, on the basis of the assessment referred to in paragraph 8, second subparagraph, the Commission shall adopt delegated acts in accordance with Article 64 to supplement this Regulation with sustainability criteria for plastic recycling technologies. For the purposes of this Article, recycled content shall be recovered from post-consumer plastic waste that has been recycled either in:

(a) installations located within the Union using recycling technologies which meet such sustainability criteria established pursuant to this paragraph; or (b) installations located in a third country using recycling technologies in accordance with standards equivalent to the sustainability criteria developed under the delegated acts.

10. By 31 December 2026, the Commission shall adopt implementing acts establishing the methodology for assessing, verifying and certifying, including through third-party audit, the equivalence of the rules applied in cases where the recycled content recovered from post-consumer plastic waste is recycled or collected in a third country. The assessment shall consider the standards of protection of environment and human health, including standards to ensure that recycling is performed in an environmentally sound manner, and standards on high-quality recycling, such as on resource efficiency and quality standards for the recycling sectors. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 65(2).

11. By 1 January 2029 or 24 months from the date of entry into force of the implementing act referred to in paragraph 8, whichever is the latest, the calculation and verification of the percentage of recycled content contained in packaging under paragraph 1 shall comply with the rules laid down in the implementing act adopted pursuant to paragraph 8.

12. By 1 January 2028, the Commission shall assess the need for derogations from the minimum percentages of recycled content laid down in paragraph 1, points (b) and (d), for specific plastic packaging, or the revision of the list of exceptions in paragraph 4 for specific plastic packaging. Based on the assessment referred to in the first subparagraph of this paragraph, where suitable recycling technologies to recycle plastic packaging are not authorised under the relevant Union rules or are not sufficiently available in practice, taking into account any safety related requirements, especially concerning contact-sensitive plastic packaging, including food packaging, the Commission is empowered to adopt delegated acts in accordance with Article 64 to amend this Regulation in order to:

(a) provide for derogations from the scope, timing or level of minimum percentage laid down in paragraph 1, points (b) and (d), of this Article, for specific plastic packaging; and (b) as appropriate, amend the list of the exceptions in paragraph 4 of this Article.

13. Where the lack of availability or excessive prices of specific recycled plastics makes compliance with the minimum percentages of recycled content set out in paragraphs 1 and 2 of this Article excessively difficult, the Commission shall be empowered to adopt a delegated act in accordance with Article 64 to amend those paragraphs by adjusting the minimum percentages accordingly. In evaluating whether such adjustment is appropriate, the Commission shall assess requests from natural or legal persons to be accompanied by relevant information and data on the market situation for the post-consumer plastic waste and best available evidence regarding the related risks to human or animal health, to the security of food supply or to the environment. The Commission shall adopt such a delegated act only in exceptional cases where there would be severe adverse effects for human or animal health, the security of food supply or the environment.