The “Regulation on the Recycling Contribution Fee” sets forth the procedures and principles for the declaration and collection of contribution fees from producers or importers of products listed in Annex-1 of the Environmental Law No. 2872. Sales points are responsible for plastic bags, while other listed products fall under the responsibility of those placing them on the market or importing them. Once products are introduced into the domestic market, the recycling contribution obligation is triggered. These payments must be declared and submitted electronically in accordance with procedures determined by the Revenue Administration. Refund and offset provisions allow fees paid on returned products to be credited against current or future obligations.

The regulation clearly defines the responsibilities of all parties involved, including reporting, declaration, audits, and sanctions. Declarations must be verified by environmental officers, and may be subject to review by certified public accountants or independent audit bodies. Imported goods are considered as placed on the domestic market, making importers equally liable. In the case of deposit-return systems, certain exemptions apply to avoid duplicate payments. Primary packaging is exempt from fees, while other packaging types remain subject to the contribution. The regulation also mandates that all data be stored for five years, that CE-marked products comply with applicable conformity rules, and that monitoring and inspections are carried out by both the Ministry of Environment and the Ministry of Treasury and Finance. This framework supports the implementation of a circular economy through a structured, traceable, and legally backed environmental contribution scheme.

The content of this legislation is for informational purposes only.
For the most up-to-date version, please visit mevzuat.gov.tr.