Climate Delegated Act Manufacturing NACE C22.22

Manufacture of plastic packaging goods

Manufacture of plastic packaging goods.

The economic activities in this category could be associated with NACE code C22.22 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Substantial contribution

This activity can make a substantial contribution to the following objective(s). The activity must also pass DNSH assessment against the remaining five objectives.

✓ Circular economy

1. The activity complies with one of the following criteria:use of circular feedstock: until 2028, at least 35% of the packaging product by weight consists of recycled post-consumer material for non-contact sensitive packaging and at least 10% for contact sensitive packaging(1). From 2028, at least 65% of the packaging product by weight consists of recycled post-consumer material for non-contact sensitive packaging and at least 50% for contact sensitive packaging;design for reuse: the packaging product has been designed to be reusable within a reuse system(2) and fulfils the requirements for the use of circular feedstock, as set in point 1.a with 35% and 10% targets for recycled feedstock applying as of 2028 and 65% and 50% targets applying as of 2032. The system for reuse is established in a way that ensures the possibility of reuse in a closed-loop or open-loop system which:provides a defined governance structure and keeps records on the number of fillings, re-uses, rejects, collection rate, amount of reusable packaging placed on the market and units of sales or equivalent units;provides rules on the product scope and packaging formats, as well as on the collection of reusable packaging, including incentives for consumers;ensures open and equal access and conditions for all economic operators wishing to become part of it, including proporitionate distribution of costs and benefits for all system participants(3);use of bio-waste feedstock: at least 65% of the packaging product by weight consists of sustainable bio-waste feedstock(4). Agricultural based bio-waste used for the manufacture of plastic packaging complies with the criteria laid down in Article 29, paragraphs 2 to 5, of Directive (EU) 2018/2001. Forest based bio-waste used for the manufacture of plastic packaging complies with the criteria laid down in Article 29, paragraphs 6 and 7, of that Directive.2. The packaging product is recyclable in practice and at scale. The packaging product demonstrates recyclability in practice and at scale by complying with all of the criteria specified below(5).2.1. The unit of packaging(6) is designed to be recyclable, so that it can be sorted and recycled at the end of life and that the resulting recycled material is of such quality that it can be used again in packaging applications. Colours, additives or design elements of the packaging that contaminate the recycling stream once packaging becomes waste and substantially reduce the quality of the resulting recyclates are not used. At best, the unit of packaging is made from the same material (mono-material solution) or, as a minimum, the materials present in the packaging are compatible with the existing recycling streams and sorting processes. Where all packaging components are not compatible with the existing recycling streams and processes, the packaging must allow for separation of its non-recyclable components, either manually by consumers or within the existing sorting and recycling processes.2.2. In addition, the packaging is evaluated as recyclable at scale where it complies with one of the following criteria:collection, sorting, and recycling is proven to work in practice and at scale: the plastic packaging material of the unit of packaging achieves the minimum recycling rate(7) target for plastic packaging waste set by the Directive 94/62/EC, either in the national jurisdiction where the packaging is put on the market, regardless of the jurisdiction’s size, or in Member States that collectively represent at least 100 million inhabitants;collection, sorting, and recycling is proven to be on track to work in practice and at scale: sorting and recycling processes are available at the Technology Readiness of Level 9 as defined by ISO 16290:2013(8).3. When the packaging material is produced, the following substances presenting hazardous properties specified below are not added to the feedstock: substances meeting the criteria laid down in Article 57 and identified in accordance with Article 59(1) of Regulation (EC) No 1907/2006; substances meeting the criteria for classification as carcinogenic category 1 or 2 in accordance with Regulation (EC) No 1272/2008 of the European Parliament and the Council(9);substances meeting the criteria for classification as mutagenic category 1 or 2 in accordance with Regulation (EC) No 1272/2008;substances meeting the criteria for classification as toxic for reproduction category 1 or 2 in accordance with Regulation (EC) No 1272/2008;substances meeting the criteria for classification as endocrine disruption for human health category 1 or as endocrine disruption for environment category 1 in accordance with Regulation (EC) No 1272/2008;substances meeting the criteria for classification as persistent, bioaccumulative and toxic in accordance with Regulation (EC) No 1272/2008;substances meeting the criteria for classification as very persistent and very bioacumulative in accordance with Regulation (EC) No 1272/2008; substances meeting the criteria for classification as persistent, mobile and toxic in accordance with Regulation (EC) No 1272/2008; substances meeting the criteria for classification as very persistent and very mobile in accordance with Regulation (EC) No 1272/2008; substances meeting the criteria for classification as respiratory sensitiser category 1 in accordance with Regulation (EC) No 1272/2008, except enzymes;substances meeting the criteria for classification as skin sensitiser category 1 in accordance with Regulation (EC) No 1272/2008;substances meeting the criteria for classification as having chronic hazard to the aquatic environment category 1, 2, 3 or 4 in accordance with Regulation (EC) No 1272/2008;substances meeting the criteria for classification as hazardous to the ozone layer in accordance with Regulation (EC) No 1272/2008;substances meeting the criteria for classification as having specific target organ toxicity – repeated exposure category 1 or 2 in accordance with Regulation (EC) No 1272/2008;substances meeting the criteria for classification as having specific target organ toxicity – single exposure category 1 or 2 in accordance with Regulation (EC) No 1272/2008.4. Compostable plastic materials in packaging applications are used only for very lightweight plastic carrier bags; tea, coffee or other beverage bags; tea, coffee or other beverage pads and sticky labels attached to fruit and vegetables.

Do No Significant Harm criteria

To be taxonomy-aligned, this activity must not significantly harm any of the five objectives it does not substantially contribute to.

Climate change mitigation

For plastic manufactured from chemical recycled feedstock, life-cycle GHG emissions of the manufactured plastic, excluding any calculated credits from the production of fuels, are lower than the life-cycle GHG emissions of the equivalent plastic in primary form manufactured from fossil fuel feedstock. Life-cycle GHG emissions are calculated using Commission Recommendation 2021/2279/EU(10) or, alternatively, using ISO 14067:2018(11) or ISO 14064-1:2018(12). Quantified life-cycle GHG emissions are verified by an independent third party.Life-cycle GHG emissions of plastic manufactured from sustainable bio-waste feedstock are lower than the life-cycle GHG emissions of the equivalent plastics in primary form manufactured from fossil fuel feedstock. Life-cycle GHG emissions are calculated using Recommendation 2013/179/EU or, alternatively, using ISO 14067:2018 or ISO 14064-1:2018. Quantified life-cycle GHG emissions are verified by an independent third party.

Key thresholds

MetricThresholdUnit
life-cycle GHG emissions (excluding any calculated credits from the production of fuels for chemical recycled feedstock)lower than the life-cycle GHG emissions of the equivalent plastic in primary form manufactured from fossil fuel feedstocknot specified

Documentation typically required

  • Life-cycle GHG emissions calculation report — Calculated using Commission Recommendation 2021/2279/EU or ISO 14067:2018 or ISO 14064-1:2018 for chemical recycled feedstock; for sustainable bio-waste feedstock, using Recommendation 2013/179/EU or ISO 14067:2018 or ISO 14064-1:2018
  • Third-party verification statement — Quantified life-cycle GHG emissions must be verified by an independent third party

Climate change adaptation

The activity complies with criteria set out in Appendix A of the applicable Delegated Act.

Water and marine resources

The activity complies with criteria set out in Appendix B of the applicable Delegated Act.

Pollution prevention and control

The activity complies with criteria set out in Appendix C of the applicable Delegated Act. For the products manufactured from plastic materials in primary form, emissions from the manufacturing of those plastic materials are within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out in the relevant best available techniques (BAT) conclusions, including:the best available techniques (BAT) conclusions for common waste water and waste gas treatment/management systems in the chemical sector(13), for emissions to water where relevant emission thresholds apply;the best available techniques (BAT) conclusions for common waste gas management and treatment systems in the chemical sector(14) for emissions to air of new installations (or for existing installations within 4 years of the BATC publication) where relevant conditions apply;the Best Available Techniques Reference Document (BREF) for the Production of Polymers(15) for the production processes under conditions not covered by the BATC mentioned above;the Best Available Techniques Reference Document (BREF) for the Large Volume Inorganic Chemicals – Solids and Others industry(16);the Best Available Techniques Reference Document (BREF) for the manufacture of Large Volume Inorganic Chemicals - Ammonia, Acids and Fertilisers(17);the Best Available Techniques Reference Document (BREF) for Manufacture of Organic Fine Chemicals(18);the Best Available Techniques Reference Document (BREF) for the production of speciality inorganic chemicals (SIC)(19).No significant cross-media effects occur.

Biodiversity and ecosystems

The activity complies with criteria set out in Appendix D of the applicable Delegated Act.

Criteria sourced from the EU Taxonomy Navigator. Applicable act: Climate Delegated Act (OJ L 442, 9.12.2021). Last verified: 19 July 2026.

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