Under the regulation the liable party is the "placer on the market" who puts goods or packaged goods on the market with its own name or trade mark on the packaging, and the importer. A firm that makes goods for supply on someone else's behalf incurs no obligation (Regulation, Article 5(4)). When a food producer packs and sells under its own brand, it is the liable party.
What is charged depends on the type of packaging. For goods placed on the market in packaging, the primary (sales) packaging is declared and no contribution is collected; for other packaging it is collected (Article 5(12)). Exported goods are outside the regulation (Article 2). A party operating a deposit system nationwide under principles set by the Ministry is exempt for the quantity placed under deposit; deposit schemes outside those principles create no exemption (Article 5(14)).
| Packaging (Law list) | 2026 amount |
|---|---|
| Plastic, other | 7.00 TL/kg |
| Metal, other | 8.00 TL/kg |
| Composite, other | 8.00 TL/kg |
| Paper and board | 3.30 TL/kg |
| Glass, other | 3.30 TL/kg |
| Wood | 1.70 TL each |
The amounts rise each year by the previous year's revaluation rate; the amounts valid from 1 January 2026 were announced by Communiqué (2026/1) with a rate of 25.49 per cent. The contribution is declared by the 24th of the month following the month the product was placed on the market or imported and paid by the end of that month; the Ministry of Treasury and Finance may set declaration periods and dates separately. The records therefore keep the quantity placed on the market by packaging type and material, with dates; the quantity of packaging purchased does not stand in for it.
