EU adopts mass balance accounting rules for PET chemical recycling

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On June 30, the European Commission adopted an implementation decision establishing uniform rules for the calculation, verification and reporting of the content of chemically recycled PET in single-use plastic beverage bottles. The decision is an important addition to the Single Use Plastics Directive (SUPD), which aims to provide a clear regulatory framework for chemical recycling technologies and will come into effect on July 20.

The core of this implementation decision is the introduction of a thorough condition stability accounting system. The system specifies how recycled feedstock is tracked in chemical recovery processes and how shares of recycled material are allocated among multiple outputs. Since chemical recycling often produces multiple end items from the same input stream, the condition stability method ensures that the recycled content statement truly reflects the amount of acceptable discarded materials entering the process.

The European Commission adopted the Fuel Exclusion Act ". According to this method, any plastic discarded materials converted into fuel or utilized to energy recovery, as well as material loss during processing, are not included in the recycled content. This principle is aligned with the definition of recycling in the EU discarded materials Framework Directive. Mass stability accounting must be completed within three months, calculated separately to each plant and not transferred between vegetation or companies.

However, the implementation decision makes it clear that chemically recycled PET originating from non-EU countries will not be included in the minimum recycled content target to bottles before November 21, 2027. This transition period is linked to the assessment cycle of the EU discarded materials Transport Regulation. Initially, only chemically recycled plastics produced in EU Member States and European Economic Area countries are eligible to recycling targets. From 21 November 2027, chemically recycled plastics originating in OECD countries will also be eligible.

The new rules require the introduction of verification mechanisms throughout the supply chain. The most complex technical aspects of chemical recycling operations will be subject to mandatory annual third-party audits. The independent oversight mechanism is designed to maintain data accuracy while keeping the administrative burden on businesses and state regulators within reasonable limits. In addition, the new framework requires the consumption of a chemical traceability system to ensure that the amount of recycled materials allocated to the final product does not surpass the amount of qualified recycled materials that can actually be included in the production.

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