Eco-packaging tax: guide for cosmetic brands
In France, the issue of packaging is no longer only about design or product protection: it is now governed by strict regulation. The eco-packaging tax, included in the principle of Extended Producer Responsibility (EPR), requires companies to contribute financially to the collection, sorting, and recycling of the packaging they place on the market.
For cosmetic brands, whose image largely depends on primary packaging, this tax represents both a cost to integrate and a lever for sustainable innovation.
What is the eco-packaging tax?
The eco-packaging tax is part of Extended Producer Responsibility (EPR), a system established by French law that obliges companies to take charge of the end-of-life of the packaging they place on the market.
Concretely, any company marketing a packaged product in France is considered a producer. It must therefore:
Declare the volume and type of packaging used;
Pay an eco-contribution to an approved eco-organization (such as Citeo);
Finance the collection, sorting and recycling of this household packaging.
The goal is twofold:
Reduce the environmental impact of packaging by encouraging companies to design more responsible solutions;
Finance the waste management system, so that costs do not fall solely on local authorities.
For cosmetic brands, this tax directly applies to primary packaging (bottles, caps, jars, cases…), which generate household waste once the product is consumed.
Who has to pay the eco-packaging tax?
The eco-packaging tax applies to all producers in France, meaning companies that:
Manufacture packaged products intended for the final consumer;
Import or distribute packaged products on French territory;
Or sell under their own brand products whose packaging becomes household waste after use.
Why does the tax also affect cosmetics?
In the beauty sector, packaging is an integral part of the product experience. But once the product is consumed, this packaging becomes household waste and thus falls within the scope of the eco-packaging tax.
For cosmetic brands, this mainly concerns primary packaging:
Perfume bottles;
Jars and caps;
Sticks, tubes, and compacts.
These elements must be declared to an approved eco-organization and give rise to a financial contribution intended to fund collection, sorting, and recycling.
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Everything you need to know about packaging regulations for cosmetic products
How much does the eco-packaging tax concretely cost cosmetic brands?
The contribution depends on the number of consumer sales units (CSUs) placed on the French market. Each component of the packaging is considered a packaging unit (cap, jar, tube, etc.).
✅ Base rates: a flat annual contribution of €80 applies if a company places fewer than 10,000 CSUs per year on the market. Beyond that, the contribution becomes proportional to the weight and number of CSUs.
✅ Eco-modulation: the amount may be adjusted upward (penalty) or downward (bonus) according to environmental criteria. For example:
A reduction in packaging weight can generate a bonus equivalent to the reduction (e.g., 20% reduction = –20%);
Certain elements that disrupt sorting or are made of non-recyclable materials may result in a penalty or surcharge on the contribution.
How to anticipate the tax through sustainable packaging
The eco-packaging tax can represent an additional cost for cosmetic brands, but it can also become a lever for innovation when integrated from the design stage. Investing in responsible solutions makes it possible to better manage contributions while reinforcing brand image.
Choice of certified materials: choosing FSC®-certified wood, natural cork, or biopolymers from renewable resources helps limit environmental impact while enhancing the product;
Refillable systems and optimized design: reducing the number of components, offering refills, or rethinking packaging ergonomics helps limit declared volumes and extend product life;
Collaboration with a specialized manufacturer: relying on an expert partner in materials and innovative processes helps brands develop primary packaging that is compliant, aesthetic, and sustainable.
Towards packaging that creates more value
The eco-packaging tax is a reminder that packaging is no longer just an aesthetic element but a genuine strategic factor for beauty brands. By integrating responsible choices from the design phase, companies can not only control costs but also strengthen the perceived value of their products.
At mPackting, we support cosmetic brands in developing sustainable and premium primary packaging, thanks to our expertise in innovative materials and integrated production.
Contact us to explore our solutions in FSC®-certified wood, cork, and biopolymers, and design packaging that embodies innovation, responsibility and prestige.
