The Plastic Waste Management (Amendment) Rules, 2026 (G.S.R. 237(E), 31 March 2026) set phased recycled-plastic use targets for plastic packaging from FY 2025-26. Category I targets rise from 30% to 60% by FY 2028-29; Category II rises from 10% to 20%, and Category III from 5% to 10%. The amendment also sets statutory exemptions, rules for importers and food-contact packaging, and marking requirements under IS 14534:2023. Read the official amendment text and check the CPCB Common EPR Portal for implementation updates.
Mandatory recycled content targets
| Category | 2025-26 | 2026-27 | 2027-28 | 2028-29 onwards |
|---|---|---|---|---|
| Category I (rigid) | 30% | 40% | 50% | 60% |
| Category II (flexible, single layer) | 10% | 10% | 20% | 20% |
| Category III (multi-layered) | 5% | 5% | 10% | 10% |
The amendment states the targets as a percentage of plastic packaging manufactured for the year; for importers, the percentage is based on imported plastic packaging for that year. For multi-layered packaging (Category III), calculate the target only against the weight of its plastic layers. Category IV does not appear in the notified recycled-content target table. See the relevant clauses and tables in the official 2026 amendment PDF.
Standards and labelling
- IS 14534:2023. Each recycled-plastic packaging or commodity must conform to this Indian Standard.
- Marking. Recycled-plastic packaging or commodities must carry the label and marking required by the standard to indicate recycled-plastic use.
- Food contact. Food-contact applications must also comply with applicable FSSAI marking and labelling requirements.
- Records. Keep supporting documents to substantiate compliance and follow the current CPCB annual-return form for submission requirements; see our annual return filing guide.
Exemptions and carry-forward
- Statutory exemption. The category-wise targets do not apply where recycled plastic use is prohibited by a law or rule, a requirement of bodies such as FSSAI, CDSCO or the Central Insecticides Board, or a mandatory Indian standard in force.
- Limited carry-forward. Only the unfulfilled FY 2025-26 recycled-content target for packaging used in food-contact applications may be carried forward. The period is up to three consecutive years starting in FY 2026-27; at least one-third of the carried-forward shortfall must be met in each year until it is fulfilled.
Special rules for importers
Recycled plastic already present in imported packaging cannot be counted toward the importer's obligation. The importer must meet the quantity by buying an equivalent certificate from Producers, Importers or Brand Owners (PIBOs) that have used recycled content above their own obligation. The amendment directs CPCB to develop the exchange mechanism on the central online portal; check its current availability on the CPCB Common EPR Portal.
Reuse obligations for rigid packaging
Reuse is a separate obligation from recycled-content use. Brand Owners using Category I rigid packaging have phased reuse targets that vary by packaging size and use, with different schedules for drinking water and other products. Check the exact size band and year in the notified schedule before calculating your obligation.
How to prepare
- Classify packaging by category before calculating any percentage.
- Ask suppliers for IS 14534:2023 conformity evidence for recycled packaging or commodities.
- Update labels and artwork to meet the notified recycled-content marking requirements.
- Keep purchase records and certificates ready for the annual return.
- Check exemption eligibility early if you pack food, drugs or agrochemicals.
Combine this with your registration and certificate planning; recycled content is in addition to category-wise EPR targets.
Key takeaways
- Targets are phased by category and rise through FY 2028-29.
- IS 14534:2023 conformity and recycled-content marking are required for recycled-plastic packaging or commodities.
- Exemptions are limited to specified statutory restrictions; importers cannot count recycled plastic already present in imported packaging.
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Request a compliance reviewFrequently asked questions
What are the plastic EPR recycled-content targets?
From FY 2025-26, Category I targets are 30%, 40% in FY 2026-27, 50% in FY 2027-28, and 60% from FY 2028-29. Category II targets are 10%, 10%, 20%, and 20%; Category III targets are 5%, 5%, 10%, and 10% for the same years. The Category III target is limited to the plastic-layer weight.
When do recycled-content requirements start?
The phased targets begin in FY 2025-26 under the Plastic Waste Management (Amendment) Rules, 2026 (G.S.R. 237(E), dated 31 March 2026).
Which categories are covered?
Categories I, II and III. Category IV compostable packaging is not in the target table.
Which standard and labelling rules apply?
Each recycled-plastic packaging or commodity must conform to IS 14534:2023 and carry the label and marking specified by that standard. Food-contact applications must also meet applicable FSSAI marking and labelling requirements.
Can recycled-content shortfalls be carried forward?
Only unfulfilled FY 2025-26 targets for packaging used in food-contact applications may be carried forward, for up to three consecutive years starting in FY 2026-27. At least one-third of the carried-forward shortfall must be met each year until fulfilled.
Do importers get credit for recycled content in imported packaging?
No. They must meet the obligation by purchasing certificates from surplus PIBOs.
Sources
- Plastic Waste Management (Amendment) Rules, 2026, G.S.R. 237(E) (official Gazette text hosted by Maharashtra Pollution Control Board)
- MPCB source page for the 2026 amendment
- CPCB Common EPR Portal
- Ministry of Environment, Forest and Climate Change
Regulatory review: reviewed 30 October 2026 against G.S.R. 237(E), dated 31 March 2026. Check the current CPCB portal instructions for implementation details. Informational only, not legal advice.