Sustainable Packaging & EPR Compliance worked example

Packaging Tax Exposure at 43% share of tonnage below the recyclate threshold: a worked example

Here is what the math looks like when conditions slip. We hold every other input steady and drop share of tonnage below the recyclate threshold to 43%, then walk the calculation through step by step. Estimate plastic-packaging tax exposure on tonnage falling below recycled-content thresholds.

The inputs for this scenario

  • Taxable packaging placed on market: 200 tonnes (held at the documented default)
  • Statutory tax rate per tonne: 260 $/tonne (held at the documented default)
  • Share of tonnage below the recyclate threshold: 43 % (the input this scenario stresses; the baseline uses 60)
  • Annual filing and compliance overhead: 3,000 $ (held at the documented default)

Working through the calculation

  • The calculation starts from the formula this tool documents: Total tax exposure = taxable weight x tax rate x taxable% + filing overhead.
  • Total packaging tax exposure cost works out to 25,360 $ at these inputs, and this is the headline figure for the scenario.
  • Packaging tax exposure cost per unit works out to 127 $ / piece at these inputs.
  • Variable packaging tax exposure cost works out to 22,360 $ at these inputs.
  • Fixed packaging tax exposure adder works out to 3,000 $ at these inputs.

How this compares with the baseline

  • Against the tool's baseline example, where share of tonnage below the recyclate threshold sits at 60% and the headline result is 34,200 $, this scenario comes in 25.85% below the baseline at 25,360 $.
  • The practical read: the gap between this scenario and the baseline is entirely attributable to share of tonnage below the recyclate threshold, so recovering it is worth quantifying in dollars before considering equipment or staffing changes. It uses one flat rate and one below-threshold share; real filings vary rates by material and require documented recycled-content evidence per component.

Results at a glance

  • Total packaging tax exposure cost: 25,360 $ (headline result)
  • Packaging tax exposure cost per unit: 127 $ / piece
  • Variable packaging tax exposure cost: 22,360 $
  • Fixed packaging tax exposure adder: 3,000 $

Run it with your numbers

  • To rerun this with your own numbers, open the live Packaging Tax Exposure calculator, set share of tonnage below the recyclate threshold to your actual value, and adjust the remaining inputs to match your operation.

Last reviewed 2026-05-12.