Country: Denmark Date Table Completed: April 2009 Person(s) completing Table:

Country: Denmark Date Table Completed: April 2009 Person(s) completing Table: Short introduction on transposition context The main measures transposing Directive 94/62/EC into Danish are Statutory Orders on waste and on certain requirements for packaging. A special deposit-return system for beverage containers has been implemented in a special Order. Waste management plans are included in the general environmental protection act as well as the Statutory Order on Waste. List of transposing national (including legal reference and abbreviations used in TOC) Statutory Order No 477 of 28/05/2006 on certain requirements to packaging (hereinafter the packaging order). Bekendtgørelse nr 477 af 28/05/2006 om visse krav til emballager Statutory Order No 1634 of 13/12/2006 on waste (hereinafter the waste order). Bekendtgørelse nr 1634 af 13/12/20 om affald Statutory Order No 634 of 19/06/2008 on deposit and collection et al on packaging for certain beverages (hereinafter the bevarage packaging order). Bekendtgørelse nr 634 af 19/06/2008 om pant på og indsamling m.v. af emballager til visse drikkevarer Act No 101 of 13 February 2001 as amended by act No 523 of 17 June 2008 on tax on certain packaging and carrier bags (hereinafter the packaging tax act). Lov nr. 101 af 13. februar 2001 om afgift af visse emballager, poser, engangsservice og pvc-folier, som senest ændret ved lov nr. 523 af 17. juni 2008 Consolidated act on the Act on Environmental Protection nr 1757 af 22/12/2006 as amended (hereinafter the environmental protection act). Bekendtgørelse af lov om miljøbeskyttelse LBK nr 1757 af 22/12/2006 med senere ændringer Other abbreviations CA: competent authorities MS: Member State Analysed in conformity? (shade in black as appropriate) YES NO or/and Stricter Incomplete (G) or/and Incorrect (I) G I Milieu Ltd & COWI 1/35

Article 1 Objectives Art. 1.1 Art. 1.2 Article 2 Scope Art. 2.1 This Directive aims to harmonize national measures concerning the management of packaging and packaging waste in order, on the one hand, to prevent any impact thereof on the environment of all Member States as well as of third countries or to reduce such impact, thus providing a high level of environmental protection, and, on the other hand, to ensure the functioning of the internal market and to avoid obstacles to trade and distortion and restriction of competition within the Community. To this end this Directive lays down measures aimed, as a first priority, at preventing the production of packaging waste and, as additional fundamental principles, at reusing packaging, at recycling and other forms of recovering packaging waste and, hence, at reducing the final disposal of such waste. This Directive covers all packaging placed on the market in the Community and all packaging waste, whether it is used or released at industrial, commercial, office, shop, service, household or any other level, regardless of the material used. order 2, para 1 The waste order 1 cf 3 para 1 2. Bekendtgørelsens bestemmelser finder anvendelse på al emballage, herunder emballage der bæres af produkter (fyldte emballager). 1. Bekendtgørelsen omfatter håndtering af affald, der ikke er reguleret af anden lovgivning [ ] 2.-(1) The provisions of the Statutory Order apply to all packaging, including packaging containing products. 1.-(1) This Order shall apply to waste management which is not subject to other [ ] Does not need to be transposed The objectives are not reflected in the transposing. Ibid. The scoping provision is fully reflected in the two main transposing measures. 3. I denne bekendtgørelse forstås ved: 3) Emballageaffald: Enhver emballage eller ethvert emballagemateriale, der er omfattet af definitionen på affald 3.-(1) For the purposes of this Order: 3) Packaging waste shall mean any packaging or any packaging materials which are covered by the definition of waste Milieu Ltd & COWI 2/35

Art. 2.2 Directive 94/62/EC of the European Parliament and of the Council of 20 December 1994 on packaging and packaging waste (as amended by Directive 2004/12/EC) This Directive shall apply without prejudice to existing quality requirements for packaging such as those regarding safety, the protection of health and the hygiene of the packed products or to existing transport requirements or to the provisions of Council Directive 91/689/EEC of 12 December 1991 on hazardous waste. Article 3 Definitions Art. 3.1 For the purposes of this Directive: packaging shall mean all products made of any materials of any nature to be used for the containment, protection, handling, delivery and presentation of goods, from raw materials to processed goods, from the producer to the user or the consumer. Art. 3.1 (a) Art. 3.1 (b) Non-returnable items used for the same purposes shall also be considered to constitute packaging. Packaging consists only of: (a) sales packaging or primary packaging, i. e. packaging conceived so as to constitute a sales unit to the final user or consumer at the point of purchase; (b) grouped packaging or secondary packaging, i. e. packaging conceived so as to constitute at the point of order 2 order 3 (1) The waste order 3 No 4. i nr. 1, bortset fra spildprodukter fra produktionen. 2, stk. 2. Denne bekendtgørelse indskrænker ikke øvrige krav til emballage, herunder kravene til sikkerhed, beskyttelse af sundhed og hygiejne i forbindelse med de emballerede produkter, og krav til emballage til transport af farligt gods. 3. I denne bekendtgørelse forstås ved: 1) Emballage: Alle produkter af en hvilken som helst art og materiale, som anvendes til pakning, beskyttelse, håndtering, levering fra producenten til brugeren eller forbrugeren og præsentation af varer, det være sig råvarer eller forarbejdede varer. outlined in point 1, excluding production residues. 2, para 2. This Order does not restrict existing quality requirements for packaging such as those regarding safety, the protection of health and the hygiene of the packed products or to existing transport requirements or to the provisions on hazardous waste. In this Order the following definitions apply: packaging shall mean all products made of any materials of any nature to be used for the containment, protection, handling, delivery and presentation of goods, from raw materials to processed goods, from the producer to the user or the consumer. Milieu Ltd & COWI 3/35 The transposition is almost literal. The Danish transposing measure applies without prejudice to existing quality requirements for packaging such as those regarding safety, the protection of health and the hygiene of the packed products or to existing transport requirements or to the provisions on hazardous waste. Literal transposition. The definition of packaging as set out in Art 3(1) first sentence is literally transposed in the packaging order 3 (1) and the waste order 3 No 4. - - - No Gap in transposition. order 3 (1) a The waste order 3 No 4 order 3 (1) b a) Salgsemballage eller primæremballage, dvs. emballage, der er udformet på en sådan måde, at den på salgsstedet udgør en salgsenhed for den endelige bruger eller forbruger. b) Multipak eller sekundær emballage, dvs. emballage udformet på en sådan måde, at (a) sales packaging or primary packaging, i. e. packaging conceived so as to constitute a sales unit to the final user or consumer at the point of purchase; (b) grouped packaging or secondary packaging, i. e. packaging conceived so as to Literal transposition. The definition of sales packaging or primary packaging as set out in Art 3(1)(a) of the Directive is literally transposed in the packaging order 3 (1) and the waste order 3 No 4. Literal transposition. The definition of grouped

Art. 3.1 (c) Art. 3.1 (i) Directive 94/62/EC of the European Parliament and of the Council of 20 December 1994 on packaging and packaging waste (as amended by Directive 2004/12/EC) purchase a grouping of a certain number of sales units whether the latter is sold as such to the final user or consumer or whether it serves only as a means to replenish the shelves at the point of sale; it can be removed from the product without affecting its characteristics; (c) transport packaging or tertiary packaging, i. e. packaging conceived so as to facilitate handling and transport of a number of sales units or grouped packagings in order to prevent physical handling and transport damage. Transport packaging does not include road, rail, ship and air containers. The definition of packaging shall be further based on the criteria set out below. The items listed in Annex I are illustrative examples of the application of these criteria. The waste order 3 No 4 order 3 (1) c The waste order 3 No 4 order 3 (1) in fine The waste order 3 No 4 in fine den på salgsstedet udgør en samling af et vist antal salgsenheder, uanset om den sælges sådan til den endelige bruger eller forbruger, eller om den kun bruges til at fylde hylderne på salgsstedet; den kan fjernes fra varen, uden at dette ændrer varens egenskaber. c) Transportemballage eller tertiær emballage, dvs. emballage udformet på en sådan måde, at håndtering og transport af et antal salgsenheder eller multipak emballager gøres lettere, så skader forårsaget af fysisk håndtering eller transport kan undgås. Transportemballage omfatter ikke vej-, jernbane-, skibs- og luftfragtcontainere. [ ]I bilag 1 er der fastsat yderligere kriterier, som skal anvendes til klassificering af produkter som emballage. constitute at the point of purchase a grouping of a certain number of sales units whether the latter is sold as such to the final user or consumer or whether it serves only as a means to replenish the shelves at the point of sale; it can be removed from the product without affecting its characteristics; (c) transport packaging or tertiary packaging, i. e. packaging conceived so as to facilitate handling and transport of a number of sales units or grouped packagings in order to prevent physical handling and transport damage. Transport packaging does not include road, rail, ship and air containers. [ ] In Annex 1 is further criteria laid down, which shall be used for classification of products as packaging. packaging or secondary packaging as set out in Art 3(1)(b) of the Directive is literally transposed in the packaging order 3 (1) and the waste order 3 No 4. Literal transposition. The definition of transport packaging or tertiary packaging as set out in Art 3(1)(c) of the Directive is literally transposed in the packaging order 3 (1) and the waste order 3 No 4. order Art 3(1) and the waste order Art 3 No 4 both stipulate that the definition of packaging shall be further based on the criteria set out in Art 3(1) in fine of the Directive. Article 3(1) in fine and Annex I are literally transposed in Annex 1 of the packaging order and in Annex 14 of the waste order. Literal transposition. (i) Items shall be considered to be 1) Artikler betragtes som 1) Items shall be considered to be packaging if they fulfil the above order Annex 1 emballage, hvis de lever op til packaging if they fulfil the above mentioned definition without definitionen i 3, stk. 1, nr. 4, mentioned definition without prejudice to other functions which the The waste order uden hensyntagen til andre prejudice to other functions which packaging might also perform, unless Annex 14 funktioner, som emballagen også the packaging might also perform, the item is an integral part of a måtte have, medmindre artiklen unless the item is an integral part of product and it is necessary to contain, udgør en integreret del af et a product and it is necessary to support or preserve that product varigt produkt, som er nødvendig contain, support or preserve that throughout its lifetime and all for at indeholde, støtte eller product throughout its lifetime and elements are intended to be used, bevare dette produkt i hele dets all elements are intended to be consumed or disposed of together. levetid, og alle elementer er used, consumed or disposed of Milieu Ltd & COWI 4/35

Art. 3.1 (ii) (ii) Items designed and intended to be filled at the point of sale and disposable items sold, filled or designed and intended to be filled at the point of sale shall be considered to be packaging provided they fulfil a packaging function. order Annex 1 The waste order Annex 14 bestemt til anvendelse, forbrug eller bortskaffelse sammen. 2) Artikler, der er udformet og beregnet til at blive påfyldt på salgsstedet, og engangsartikler, der sælges påfyldt, eller som er udformet og beregnet på at blive påfyldt på salgsstedet, betragtes som emballage, forudsat at de opfylder en emballagefunktion. together. 2) Items designed and intended to be filled at the point of sale and disposable items sold, filled or designed and intended to be filled at the point of sale shall be considered to be packaging provided they fulfil a packaging function. Literal transposition Art. 3.1 (iii) (iii) Packaging components and ancillary elements integrated into packaging shall be considered to be part of the packaging into which they are integrated. Ancillary elements hung directly on, or attached to, a product and which perform a packaging function shall be considered to be packaging unless they are an integral part of this product and all elements are intended to be consumed or disposed of together. Art. 3.2 The Commission shall, as appropriate, in accordance with the procedure referred to in Article 21, examine and, where necessary, review the illustrative examples for the definition of packaging given in Annex I. As a priority, the following items shall be addressed: CD and video cases, flower pots, tubes and cylinders around which flexible material is wound, release paper of self adhesive labels and wrapping paper; packaging waste shall mean any packaging or packaging material covered by the definition of waste in Directive 75/442/EEC, excluding order Annex 1 The waste order Annex 14 order 3 (2) 3)Emballagekomponenter og hjælpeelementer, der er integreret i emballagen, betragtes som en del af den emballage, de er integreret i. Hjælpeelementer, der er vedhængt produktet direkte eller på anden måde anbragt på produktet, og som opfylder en emballagefunktion, betragtes som emballage, medmindre de udgør en integreret del af dette produkt, og alle elementer er bestemt til forbrug eller bortskaffelse. 1. 2) Emballageaffald: Enhver emballage eller ethvert emballagemateriale, der er omfattet af definitionen på affald 3) Packaging components and ancillary elements integrated into packaging shall be considered to be part of the packaging into which they are integrated. Ancillary elements hung directly on, or attached to, a product and which perform a packaging function shall be considered to be packaging unless they are an integral part of this product and all elements are intended to be consumed or disposed of together. 2) packaging waste shall mean any packaging or packaging material covered by the definition of waste in the waste order, Literal transposition Obligations addressed to EU institutions do not require transposition. Almost literal transposition The definition of packaging waste is almost literally Milieu Ltd & COWI 5/35

production residues; The waste order 3 No 3 cf No 1 i affaldsbekendtgørelsens 3, stk. 1, nr. 1, bortset fra spildprodukter fra produktionen. 3) Emballageaffald: Enhver emballage eller ethvert emballagemateriale, der er omfattet af definitionen på affald i nr. 1, bortset fra spildprodukter fra produktionen. excluding production residues; 3) packaging waste shall mean any packaging or packaging material covered by the definition of waste in no. 1 excluding production residues; transposed in both the packaging order and the waste order referring to the definition of waste as set out in the waste order Article 3 No 1. That provision effectively transposes the definition of waste as set out in the waste framework directive. Art. 3.3 packaging waste management shall mean the management of waste as defined in Directive 75/442/EEC; Art. 3.4 prevention shall mean the reduction of the quantity and of the harmfulness for the environment of: materials and substances contained in packaging and packaging waste, The waste order 3 No 9 The waste order 3 No 4 1) Affald: Ethvert stof og enhver genstand, som henhører under en af kategorierne i bilag 1, jf. bilag 2, og som indehaveren skiller sig af med, agter at skille sig af med eller er forpligtet til at skille sig af med. 3. I denne bekendtgørelse forstås ved: 9) Håndtering: Indsamling og transport af affald samt nyttiggørelse og bortskaffelse af affald. 4) Forebyggelse af emballageaffald: Reduktion, navnlig gennem udvikling af renere produkter og teknologier, af mængden og miljøskadeligheden a) af materialer og stoffer i emballage og emballageaffald eller 1) waste shall mean any substance or object in the categories in Appendix 1, cf. Appendix 2, which the holder discards, intends or is required to discard. 8) management shall mean collection and transport, as well as recovery and disposal of waste. 4) prevention shall mean the reduction of the quantity and of the harmfulness for the environment of: a) materials and substances contained in packaging and packaging waste, The Danish transposing measure effectively tranposes the definition of packaging waste and the definition of management as set out in the waste framework directive. The two definitions combined thus effectively transpose packaging waste management. Literal transposition. packaging and packaging waste at The waste order b) af emballage og b) packaging and packaging waste Literal transposition. production process level and at the 3 No 4 emballageaffald på produktions-, at production process level and at marketing, distribution, utilization markedsførings-, distributions-, the marketing, distribution, and elimination stages, in particular anvendelses- og utilization and elimination stages, by developing clean products and bortskaffelsesstadiet in particular by developing clean Milieu Ltd & COWI 6/35

Art. 3.5 Art. 3.6 technology; reuse shall mean any operation by which packaging, which has been conceived and designed to accomplish within its life cycle a minimum number of trips or rotations, is refilled or used for the same purpose for which it was conceived, with or without the support of auxiliary products present on the market enabling the packaging to be refilled; such reused packaging will become packaging waste when no longer subject to reuse; recovery shall mean any of the applicable operations provided for in Annex II.B to Directive 75/442/EEC; order 3 No 3 order 3 No 4 The waste order 3 No 11 3) Genbrug: Enhver handling, hvor emballage, som er udformet med henblik på i sin levetid at kunne genbruges mindst et bestemt antal gange, genpåfyldes eller genbruges til samme formål, som den er udformet til, med eller uden støtte af hjælpeprodukter, som findes på markedet, og som muliggør genpåfyldning af emballagen. Genbrugt emballage bliver til emballageaffald, når det ikke længere kan genbruges. 4. ) Nyttiggørelse: De former og metoder, som er anført i affaldsbekendtgørelsens bilag 6 B samt former og metoder, der kan sidestilles hermed. 11) Nyttiggørelse: De former og metoder, som er anført i bilag 6 B, samt former og metoder, som kan sidestilles hermed. products and technology; 3) reuse shall mean any operation by which packaging, which has been conceived and designed to accomplish within its life cycle a minimum number of trips or rotations, is refilled or used for the same purpose for which it was conceived, with or without the support of auxiliary products present on the market enabling the packaging to be refilled; such reused packaging will become packaging waste when no longer subject to reuse; 4) Recovery shall mean the operations provided for in Appendix 6B of the waste order, as well as similar operations. 11) Recovery shall mean any operation provided for in Appendix 6B, and similar operations. Literal transposition. The definition of recovery has been almost literally transposed in both the packaging order and the waste order by referring to Annex 6B of the Waste Order which correctly transposes Annex IIB of the waste framework directive. Art. 3.7 recycling shall mean the reprocessing in a production process of the waste materials for the original purpose or for other purposes including organic recycling but excluding energy recovery; order 3 No 5 The waste order 3 No 13 5) Genanvendelse: Nyttiggørelse bortset fra de former og metoder, som er anført i R 1, R 12 og R 13 i affaldsbekendtgørelsens bilag 6 B. 13) Genanvendelse: Nyttiggørelse bortset fra de former og metoder, som er anført i R 1, R 12 og R 13, jf. bilag 6 B. Bilag 6 B Former og metoder for nyttiggørelse, jf. 3, stk.1, nr. 11 5) Recycling shall mean recovery except for the operations provided for in R1, R12, and R13, cf. Appendix 6B of the waste order. 13) Recycling shall mean recovery except for the operations provided for in R1, R12, and R13, cf. Appendix 6B. Annex 6B Recovery operations, cf. Article 3 (11) R1 Hovedanvendelse som R1 Use principally as a fuel brændsel eller andre midler til or other means to generate energy. energifremstilling. R 12 Exchange of wastes for Milieu Ltd & COWI 7/35 Recycling is in the Danish transposing measures is defined as recovery except for the operations provided for in R1, R12, and R13 of Annex IIB of the waste framework directive as transposed in Annex 6B of the waste order and of the packaging order. This is in concordance with the definition of recycling as set out in the packaging directive Art 3.7.

Art. 3.8 Art. 3.9 Art. 3.10 energy recovery shall mean the use of combustible packaging waste as a means to generate energy through direct incineration with or without other waste but with recovery of the heat; organic recycling shall mean the aerobic (composting) or anaerobic (biomethanization) treatment, under controlled conditions and using micro-organisms, of the biodegradable parts of packaging waste, which produces stabilized organic residues or methane. Landfill shall not be considered a form of organic recycling; disposal shall mean any of the applicable operations provided for in Annex II.A to Directive 75/442/EEC; order 3 No 6 order 3 No 7 The Waste Order 3 No 12 R12 Udveksling af affald med henblik på at lade det gennemgå en af formerne R1 til R11. R13 Oplagring af affald forud for en af formerne R1 til R12 (bortset fra midlertidig oplagring forud for indsamling på det anlæg, hvor det er produceret). 6) Energiudnyttelse: Anvendelse af brændbart emballageaffald til energifremstilling ved direkte forbrænding sammen med eller uden andet affald, men med anvendelse af varmen. 7) Organisk genanvendelse: Aerob behandling (kompostering) eller anaerob behandling (biogasudvinding) via mikroorganismer og under kontrollede former af emballageaffaldets bionedbrydelige dele, hvorved der produceres stabiliserede organiske jordforbedringsmidler eller metan. Nedgravning af affaldet betragtes ikke som organisk genanvendelse. 12) Bortskaffelse: De former og metoder, som er anført i bilag 6 A, samt former og metoder, som kan sidestilles hermed. submission to any of the operations numbered R1 to 11. R13 Storage of waste intended for submission to any operation numbered R1 to R12 (excluding temporary storage, pending collection, on the site where it is produced). 6) energy recovery shall mean use of combustible packaging waste as a means to generate energy through direct incineration with or without other waste but with recovery of the heat; 7) organic recycling shall mean the aerobic (composting) or anaerobic (biomethanization) treatment, under controlled conditions and using microorganisms, of the biodegradable parts of packaging waste, which produces stabilized organic residues or methane. Landfill shall not be considered a form of organic recycling; 12) disposal shall mean any operation provided for in Appendix 6A, and similar operations. Literal transposition. Literal transposition. The definition of disposal is almost literally transposed in the waste order through reference to Annex 6B of the waste order which correctly transposes Annex IIB of the waste framework directive. Art. 3.11 economic operators in relation to packaging shall mean suppliers of order 3 No 8 8) Økonomiske beslutningstagere: I forbindelse 8) economic operators in relation to packaging shall mean suppliers of The definition of disposal is not relevant for application of the packaging order. Literal transposition. Milieu Ltd & COWI 8/35

Art. 3.12 Directive 94/62/EC of the European Parliament and of the Council of 20 December 1994 on packaging and packaging waste (as amended by Directive 2004/12/EC) packaging materials, packaging producers and converters, fillers and users, importers, traders and distributors, authorities and statutory organizations; voluntary agreement shall mean the formal agreement concluded between the competent public authorities of the Member State and the economic sectors concerned, which has to be open to all partners who wish to meet the conditions of the agreement with a view to working towards the objectives of this Directive. Article 4 Prevention Art. 4.1 Member States shall ensure that, in addition to the measures to prevent the formation of packaging waste taken in accordance with Article 9, other preventive measures are implemented. order 3 No 9 The waste order 5 (1) cf 7(4) med emballage: leverandører af emballagematerialer, emballageproducenter og - omdannelsesvirksomheder, påfyldningsvirksomheder og emballagebrugere, -importører, - forhandlere og -distributører, offentlige myndigheder og offentligretlige organisationer. 9) Frivillig aftale: En formel aftale mellem medlemsstatens kompetente myndigheder og de berørte erhvervssektorer. Aftalen skal stå åben for alle de parter, der ønsker at underkaste sig aftalens betingelser med henblik på at få gennemført de fastsatte mål. 5 Komunalbestyrelsen udarbejder hvert 4. år en 12-årrig plan for den kommunale håndtering af affald indeholdende: [ ] 3) en planlægningsdel med særligt fokus på planlægningen af de første 4 år af planperioden. 7. Planlægningsdelen skal indeholde en redegørelse for: [ ] 4) Initiativer til forebyggelse af emballageaffald og genbrug af emballage. packaging materials, packaging producers and converters, fillers and users, importers, traders and distributors, authorities and statutory organizations; 9) voluntary agreement shall mean a formal agreement concluded between the competent public authorities of and the economic sectors concerned. The agreement shall be open to all partners who wish to meet the conditions of the agreement with a view to working towards the said objectives. Every four years, the local council shall prepare a 12-year plan for the municipality waste management, which shall include: 3) a planning part with specific focus on the first four years. 7 The planning part shall include a description of: [ ] 4) Initiatives for prevention of packaging waste and reuse of packaging. Literal transposition. tax 1. (1) Der svares afgift til 1(1) Tax is levied on act 1 statskassen af salgsemballager salepackaging and multipackaging og multipak with a cubic content less than 20 med et rumindhold på under 20 l liters for the following goods: [ ] til følgende varer: Vægtbaseret emballageafgift Weight-based packaging tax 3) Andre varer, [ ] 3) Other goods, [ ] Milieu Ltd & COWI 9/35 The Danish transposing sets out several measures for prevention of packaging waste. The waste order stipulates that initiatives for prevention of packaging waste and reuse of packgaing shall be included in the planning part of the local waste management plans. In addition the packaging tax act provides for a weight-based packaging tax on sales packaging for a number of goods. The weight-based packaging tax gives producers an incentive to reduce the weight of packaging and thereby

Such other measures may consist of national programmes, projects to introduce producer responsibility to minimise the environmental impact of packaging or similar actions adopted, if appropriate in consultation with economic operators, and designed to bring together and take advantage of the many initiatives taken within Member States as regards prevention. They shall comply with the objectives of this Directive as defined in Art 1(1). Art. 4.2 The Commission shall help to promote prevention by encouraging the development of suitable European standards, in accordance with Article 10. The standards shall aim to minimise the environmental impact of packaging in accordance with Articles 9 and 10. Art. 4.3 The Commission shall, as appropriate, present proposals for measures to strengthen and complement the enforcement of the essential requirements and to ensure that new packaging is put on the market only if the producer has taken all necessary measures to minimise its environmental impact without compromising the essential functions of the packaging. Article 5 Art. 5. Member States may encourage reuse systems of packaging, which can be reused in an environmentally sound manner, in conformity with the Treaty. The beverage packaging order 3, 6 and 8 3. Enhver, der markedsfører emballage med drikkevarer, skal ved salg, udlevering eller overdragelse opkræve pant for emballagen. 6. Den, der har solgt, udleveret eller overdraget emballage med 3.- Any person selling beer or soft drinks shall collect a deposit for the packaging from the purchaser. 6 The person who has sold, delivered or handed over packaging also waste generated. Does not need to be transposed. Obligations addressed to EU institutions do not require transposition. Obligations addressed to EU institutions do not require transposition. Denmark has for a number of years had comprehensive deposit and return system of packaging for beverages. Until 2003 most bevarages Milieu Ltd & COWI 10/35

drikkevarer, skal tage emballagen tilbage og udbetale den til enhver tid gældende pant til den, der returnerer emballagen., containing beverages, shall take back the packaging and pay to the person who returns the packaging the in any given time valid deposit could only be sold in refillable packaging. Following an infringement procedure and change of government, one-way packaging was allowed in 2003. Article 6 Recovery and recycling Art. 6.1 (a) In order to comply with the objectives of this Directive, Member States shall take the necessary measures to attain the following targets covering the whole of their territory: (a) no later than 30 June 2001 between 50 % as a minimum and 65 % as a maximum by weight of packaging waste will be recovered or incinerated at waste incineration plants with energy recovery; Art. 6.1 (b) (b) no later than 31 December 2008 60 % as a minimum by weight of packaging waste will be recovered or incinerated at waste incineration plants with energy recovery; order Annex 7 8. Producenter og importører, der sælger genpåfyldelig emballage omfattet af bekendtgørelsen, skal sikre en returprocent på minimum 98. National targets for recovery and recycling of packaging waste Senest den 31.12.2008 skal mindst 90 vægtprocent af det samlede emballageaffald produceret i Danmark nyttiggøres eller forbrændes i affaldsforbrændingsanlæg med energiudnyttelse. 8 Producers and importers, selling refillable packaging covered by the order shall ensure a return percentage of minimum 98. National targets for recovery and recycling of packaging waste No later than 31 December 2008 90 % as a minimum by weight of packaging waste produced in Denmark shall be recovered or incinerated at waste incineration plants with energy recovery Article 8 of the beverage packaging order stipulates that producers and importers, selling refillable beverage packaging (covered by the order) shall ensure a return percentage of minimum 98. This provision is now historic. Given the waste order has been changed several times any such historic recovery target provisions have been replaced by the applicable targets The Danish provision has included the total amount of packaging waste produced in Denmark as basis for the calculation. The set target is minimum 90 %. This is not considered to be problematic since the Directive sets a minimum target and no maximum. It is assessed that a basis for the calculation is needed and that the Danish option is in conformity with the directive. Milieu Ltd & COWI 11/35

Art. 6.1 (c) (c) no later than 30 June 2001 between 25 % as a minimum and 45 % as a maximum by weight of the totality of packaging materials contained in packaging waste will be recycled with a minimum of 15 % by weight for each packaging material; Art. 6.1 (d) (d) no later than 31 December 2008 between 55 % as a minimum and 80 % as a maximum by weight of packaging waste will be recycled; order Annex 7 - - This provision is now historic. Given the waste order has been changed several times any such historic recovery target provisions have been replaced by the applicable targets Senest den 31.12.2008 skal mindst 55 vægtprocent af det samlede emballageaffald produceret i Danmark genanvendes. No later than 31 December 2008 55 % as a minimum by weight of the packaging waste produced in Denmark shall be recycled; No Incorrect transposition. The Danish transposing measure sets 55 % as a minimum target. However, there is no ceiling for the recycling target. This is assessed as not in conformity with the directive as it could possibly result in more stringent targets exceeding the Directive s maximum being applied by Denmark. This would not be in conformity with the Directive. MS opting for higher targets would have to follow the procedure in Art. 6(10). Art. 6.1 (e) i) (e) no later than 31 December 2008 the following minimum recycling targets for materials contained in packaging waste will be attained: (i) 60 % by weight for glass; order Annex 7 Senest den 31.12.2008 skal mindst 80 vægtprocent af det samlede glasemballageaffald produceret i Danmark genanvendes. No later than 31 December 2008 80% as a minimum by weight of glass packaging waste produced in Denmark shall be recycled. It should furthermore be noted that the Danish provision has included the total amount of packaging waste produced in Denmark as a basis for the calculation. It is assessed that a basis for the calculation is needed and that the Danish option is in conformity with the directive in this respect. The Danish transposing measure sets 80 % as a minimum target for glass packaging waste instead of the Directive's 60 %. Given that no ceiling is provided for in the Directive for Milieu Ltd & COWI 12/35

recycling of the specific packaging materials such higher target is allowed for by the directive. Art. 6.1 (e) ii) (ii) 60 % by weight for paper and board; order Annex 7 Senest den 31.12.2008 skal mindst 60 vægtprocent af det samlede papir- og papemballageaffald produceret i Danmark genanvendes. No later than 31 December 2008 60% as a minimum by weight of paper and cardboard packaging waste produced produced in Denmark shall be recycled. It should be noted that the Danish provision has included the total amount of packaging waste produced in Denmark as basis for the calculation. It is assessed that a basis for the calculation is needed and that the Danish option is in conformity with the directive. The Danish transposing measure sets 60 % as a minimum target for paper and board - which is the same as the Directive. Art. 6.1 (e) iii) (iii) 50 % by weight for metals; order Annex 7 Senest den 31.12.2008 skal mindst 50 vægtprocent af det samlede metalemballageaffald produceret i Danmark genanvendes. No later than 31 December 2008 50% as a minimum by weight of metal packaging waste produced produced in Denmark shall be recycled. It should be noted that the Danish provision has included the total amount of packaging waste produced in Denmark as basis for the calculation. It is assessed that a basis for the calculation is needed and that the Danish option is in conformity with the directive. The Danish transposing measure sets 50 % as a minimum target for metal - which is the same as the Directive. It should be noted that the Danish provision has included the total amount of packaging waste produced in Denmark as basis for the calculation. It is assessed that a basis for the Milieu Ltd & COWI 13/35

Art. 6.1 (e) iv) (iv) 22,5 % by weight for plastics, counting exclusively material that is recycled back into plastics; order Annex 7 Senest den 31.12.2008 skal mindst 22,5 vægtprocent af det samlede plastemballageaffald produceret i Danmark genanvendes, heri medregnes kun materiale, der genanvendes som plast. No later than 31 December 2008 shall minimum 22,5% by weight of plastic packaging waste produced in Denmark be recycled, counting exclusively material that is recycled back into plastic calculation is needed and that the Danish option is in conformity with the directive. The Danish transposing measure sets 22,5 % as a minimum target for plastics- which is the same as the Directive. It correctly transposed the criteria that exclusively material that is recycled back into plastics is to be accounted for. Art. 6.1 (e) v) (v) 15 % by weight for wood. order Annex 7 Senest den 31.12.2008 skal mindst 15 vægtprocent af det samlede træemballageaffald produceret i Danmark genanvendes. No later than 31 December 2008 the minimum recycling target of 15% by weight for wood packaging waste produced in Denmark the total paper and cardboard waste produced in Denmark shall be attained It should be noted that the Danish provision has included the total amount of packaging waste produced in Denmark as basis for the calculation. It is assessed that a basis for the calculation is needed and that the Danish option is in conformity with the directive. The Danish transposing measure sets 15% as a minimum target for wood - which is the same as the Directive. It should be noted that the Danish provision has included the total amount of packaging waste produced in Denmark as basis for the calculation. It is assessed that a basis for the calculation is needed and that the Danish option is in conformity with the directive. Art. 6.2 Packaging waste exported out of the Eksport af emballageaffald til Export of packaging waste to third Community in accordance with order Annex 7 tredjelande i overensstemmelse countries in accordance with Council Regulations (EEC) No med Rådets forordning (EØF) nr. Council Regulations (EEC) No 259/93, (EC) No 1420/1999 and 259/93 om overvågning af og 259/93, (EC) on the supervision Milieu Ltd & COWI 14/35

Commission Regulation (EC) No 1547/1999, shall only count for the achievement of the obligations and targets of paragraph 1 if there is sound evidence that the recovery and/or recycling operation took place under conditions that are broadly equivalent to those prescribed by the Community on the matter. kontrol med overførsel af affald inden for, til og fra Det Europæiske Fællesskab, Rådets forordning (EF) nr. 1420/1999 om fælles regler og procedurer for forsendelser af visse typer affald til en række lande, der ikke er medlemmer af OECD og Kommissionens forordning (EF) nr. 1547/1999 om fastlæggelse af de i Rådets forordning (EOEF) nr. 259/93 omhandlede kontrolprocedurer for så vidt angår overførsel af visse typer affald til visse lande, for hvilke OECD-Rådets beslutning K(92) 39 endelig udg. ikke finder anvendelse (EOES-relevant tekst) regnes kun med i forbindelse med opfyldelsen af forpligtelser og mål, hvis der er solide beviser for, at nyttiggørelsen eller genanvendelsen har fundet sted på vilkår, der i det store hele svarer til dem, der fremgår af fællesskabslovgivningen på dette område. and control of shipments of waste within, into and out of the European Community the Council regulation 1420/1999 establishing common rules and procedures to apply to shipments to certain non- OECD countries of certain types of waste and the Commission regulation 1547/1999 determining the control procedures under Council Regulation (EEC) No 259/93 to apply to shipments of certain types of waste to certain countries to which OECD Decision C(92)39 final does not apply is only calculated in connection with achievement of the obligations and targets if there is sound evidence that the recovery and/or recycling operation took place under conditions that are broadly equivalent to those prescribed by the Community on the matter. Art. 6.3 Member States shall, where Does not need to be transposed. appropriate, encourage energy recovery, where it is preferable to material-recycling for environmental and cost-benefit reasons. This could be done by considering a sufficient margin between national recycling and recovery targets. Art. 6.4 (a) Member States shall, where Does not need to be transposed. appropriate, encourage the use of materials obtained from recycled packaging waste for the manufacturing of packaging and other products by: (a) improving market conditions for Milieu Ltd & COWI 15/35

such materials; Art. 6.4 (b) (b) reviewing existing regulations preventing the use of those materials. Art. 6.5 Not later than 31 December 2007, the European Parliament and the Council shall, acting by qualified majority and on a proposal from the Commission, fix targets for the third five-year phase 2009 until 2014, based on the practical experience gained in the Member States in pursuit of the targets laid down in paragraph 1 and the findings of scientific research and evaluation techniques such as lifecycle assessments and cost-benefit analysis. This process shall be repeated every five years. Art. 6.6 The measures and targets referred to in paragraph 1 shall be published by the Member States and shall be the subject of an information campaign for the general public and economic operators. Art. 6.7 (a) Greece, Ireland and Portugal may, because of their specific situations, namely respectively the large number of small islands, the presence of rural and mountain areas and the current low level of packaging consumption, decide to: (a) attain, no later than 30 June 2001, lower targets than those fixed in paragraphs 1(a) and (c), but shall at least attain 25 % for recovery or incineration at waste incineration plants with energy recovery; Art. 6.7 (b) (b) postpone at the same time the attainment of the targets in paragraphs 1(a) and (c) to a later deadline which shall not, however, be later than 31 December 2005; Art. 6.7 (c) (c) postpone the attainment of the Does not need to be transposed. Obligations addressed to EU institutions do not require transposition. Does not need to be transposed. Not applicable to Denmark. Milieu Ltd & COWI 16/35

targets referred to in paragraphs 1(b), (d) and (e) until a date of their own choice which shall not be later than 31 December 2011. Art. 6.8 (a) The Commission shall, as soon as possible and no later than 30 June 2005, present a report to the European Parliament and the Council on the progress of the implementation of this Directive and its impact on the environment, as well as on the functioning of the internal market. The report shall take into account individual circumstances in each Member State. It shall cover the following: (a) an evaluation of the effectiveness, implementation and enforcement of the essential requirements; Art. 6.8 (b) (b) additional prevention measures to reduce the environmental impact of packaging as far as possible without compromising its essential functions; Art. 6.8 (c) (c) the possible development of a packaging environment indicator to render packaging waste prevention simpler and more effective; Milieu Ltd & COWI 17/35 Art. 6.8 (d) (d) packaging waste prevention plans; Ibid. Art. 6.8 (e) (e) encouragement of reuse and, in particular, comparison of the costs and benefits of reuse and those of recycling; Ibid. Art. 6.8 (f) Art. 6.8 (g) (f) producer responsibility including its financial aspects; (g) efforts to reduce further and, if appropriate, ultimately phase out heavy metals and other hazardous substances in packaging by 2010. This report shall, as appropriate, be accompanied by proposals for revision of the related provisions of this Directive, unless such proposals Obligations addressed to EU institutions do not require transposition. Ibid. Ibid. Ibid. Ibid. Ibid.

have, by that time, been presented. Art. 6.9 The report shall address the issues in paragraph 8 as well as other relevant issues in the framework of the different elements of the Sixth Environmental Action Programme, in particular the thematic strategy on recycling and the thematic strategy on the sustainable use of resources. The Commission and the Member States shall, as appropriate, encourage studies and pilot projects concerning points 8(b), (c), (d), (e) and (f) and other prevention instruments. Art. 6.10 Member States which have, or will, set programmes going beyond the maximum targets of paragraph 1 and which provide to this effect appropriate capacities for recycling and recovery shall be permitted to pursue those targets in the interest of a high level of environmental protection, on condition that these measures avoid distortions of the internal market and do not hinder compliance by other Member States with this Directive. Member States shall inform the Commission of such measures. The Commission shall confirm these measures, after having verified, in cooperation with the Member States, that they are consistent with the abovementioned considerations and do not constitute an arbitrary means of discrimination or a disguised restriction on trade between Member States. Art. 6.11 11. Member States having acceded to the European Union by virtue of the Accession Treaty of 16 April 2003 may postpone the attainment of the Ibid. Ibid. Does not need to be transposed. Denmark has not set programmes going beyond the maximum targets of paragraph 1. Obligations addressed to EU institutions do not require transposition. Not relavant to Denmark. Milieu Ltd & COWI 18/35

targets referred to in paragraph 1(b), (d) and (e) until a date of their own choosing which shall not be later than 31 December 2012 for the Czech Republic, Estonia, Cyprus, Lithuania, Hungary, Slovenia and Slovakia; 31 December 2013 for Malta; 31 December 2014 for Poland; and 31 December 2015 for Latvia. Article 7 Return, collection and recovery systems Art. 7.1 (a) Member States shall take the necessary measures to ensure that systems are set up to provide for: (a) the return and/or collection of used packaging and/or packaging waste from the consumer, other final user, or from the waste stream in order to channel it to the most appropriate waste management alternatives; The beverage packaging order 6 and 8 The waste order 24, 26, 27 6. Den, der har solgt, udleveret eller overdraget emballage med drikkevarer, skal tage emballagen tilbage og udbetale den til enhver tid gældende pant til den, der returnerer emballagen., 8. Producenter og importører, der sælger genpåfyldelig emballage omfattet af bekendtgørelsen, skal sikre en returprocent på minimum 98. Stk. 2. Dansk Retursystem A/S skal inden for de rammer, der er fastlagt for selskabets aktiviteter i denne bekendtgørelse, sikre, at den samlede indsamlingsprocent for engangsemballager senest den 1. januar 2013 er på minimum 95. 24. I regulativer, der omhandler indsamlingsordninger for genanvendeligt affald, herunder emballageaffald, skal kommunalbestyrelsen fastsætte forskrifter om, at indsamling sker med henblik på genanvendelse. 6 The person who has sold, delivered or handed over packaging containing beverages, shall take back the packaging and pay to the person who returns the packaging the valid deposit at any given time 8 Producers and importers, selling refillable packaging covered by the order shall ensure a return percentage of minimum 98. 2) "Danish Return system A/S" shall [ ] no later than 1 January 2013 ensure that minimum 95 % all one-way packaging is collected. 24.-(1) In regulations on collection schemes for recyclable waste, including packaging waste, the local council shall lay down provisions that collection is conducted with a view to recycling. 26. I regulativer, der 26.-(1) In regulations on Milieu Ltd & COWI 19/35 Article 7.1(a) of the Directive is transposed through the waste order and the beverage packaging order. The beverage packaging order provides inter alia for: Nationwide collection of refillable packaging for beverages (target 98%) Nationwide collection of oneway packaging for beer, mineral water, iced tea and soft drinks with a view to recycling (the collection target of 95% is to be attained by January 2013). Settling the accounts for deposits paid on one-way packaging between importers and producers, stores, etc. Handling fee received by grocery stores for sorting the returned empty refillable bottles for breweries and bottlers Management of waste including packaging waste - not otherwise regulated - is in Denmark the competence of the local councils. The waste order thus

omhandler anvisningsordninger, skal kommunalbestyrelsen fastsætte forskrifter om: 1) ordningernes omfang, 2) håndtering af genanvendeligt affald, 3) håndtering af forbrændingsegnet affald og 4) håndtering af andet affald. assignment schemes, the local council shall lay down provisions on: 1) scope of the scheme, 2) management of recyclable waste, 3) management of waste suitable for incineration, and 4) management of other waste. stipulates that the local councils shall issue regulations establishing inter alia return and/or collection schemes for packaging waste with a view to ensuring recycling or recovery of the packaging waste. Art. 7.1 (b) (b) the reuse or recovery including recycling of the packaging and/or packaging waste collected, in order to meet the objectives laid down in this Directive. These systems shall be open to the participation of the economic operators of the sectors concerned and to the participation of the competent public authorities. The waste order 24, 26, 27, 36, 42 and 43 27. I regulativer, der omhandler anvisningsordninger for genanvendeligt affald, herunder emballageaffald, skal kommunalbestyrelsen fastsætte forskrifter om, at anvisning sker med henblik på genanvendelse 27. I regulativer, der omhandler anvisningsordninger for genanvendeligt affald, herunder emballageaffald, skal kommunalbestyrelsen fastsætte forskrifter om, at anvisning sker med henblik på genanvendelse. 36 Stk. 2. Kommunalbestyrelsen skal anvise genanvendeligt emballageaffald af plast fra virksomheder, offentlige og private institutioner til genanvendelse. Anvisningen skal ske til en genanvendelsesform, hvor emballageaffaldet genanvendes som plastmateriale. Stk. 3. Kommunalbestyrelsen skal anvise genanvendeligt emballageaffald af metal fra virksomheder, offentlige og private institutioner til genanvendelse. 27.-(1) In regulations on assignment schemes for recyclable waste, including packaging waste, the local council shall lay down provisions that assignment is conducted with a view to recycling. 27.-(1) In regulations on assignment schemes for recyclable waste, including packaging waste, the local council shall lay down provisions that assignment is conducted with a view to recycling. 36 (2) The local council shall assign to recycling, recyclable plastic packaging waste from enterprises and from public and private institutions. Assignment shall be made to a recycling operation where packaging waste can be recycled as plastic material. (3) The local council shall assign to recycling, recyclable metal packaging waste from enterprises, and from public and private institutions. The waste order provides for a number of specific measures to ensure that the different types of packaging waste are collected from private household and that assignment schemes are established for different types of packaging waste produced by economic operators or public authorities with a view to ensuring that the recycling and recovery targets are met. These systems are open to the participation of the economic operators of the sectors concerned and to the participation of the competent public authorities. Milieu Ltd & COWI 20/35

Stk. 4. Kommunalbestyrelsen skal anvise genanvendeligt emballageaffald af træ fra virksomheder, offentlige og private institutioner til genanvendelse. (4) The local council shall assign to recycling recyclable wood packaging waste from enterprises, and from public and private institutions. Stk. 5. Kommunalbestyrelsen skal anvise genanvendeligt PVCaffald fra virksomheder, offentlige og private institutioner til genanvendelse, jf. dog stk. 11. (5) The local council shall assign to recycling recyclable PVC waste from enterprises, and from public and private institutions, cf., however, subsection (11). Stk. 6. Kommunalbestyrelsen skal anvise ikke-genanvendeligt PVCaffald fra virksomheder, offentlige og private institutioner til deponering. (6) The local council shall assign to landfilling non-recyclable PVC waste from enterprises, and from public and private institutions. Stk. 7. Kommunalbestyrelsen skal anvise imprægneret træ fra virksomheder, offentlige og private institutioner til deponering. Neddelt kreosotbehandlet træ kan dog forbrændes. (7) The local council shall assign to landfilling impregnated wood from enterprises and from public and private institutions. However, crushed creosote-treated wood may be incinerated. Stk. 8. Anvisningsordninger, der er iværksat efter stk. 1-5, skal tilrettelægges med det sigte, at væsentlige dele af det genanvendelige affald udnyttes til genanvendelse. (8) Assignment schemes established in accordance with subsections (1)-(5) shall be organised with a view to recycling of a significant proportion of the recyclable waste. Stk. 9. Anvisningsordninger, der (9) Assignment schemes er iværksat efter stk. 4, kan established in accordance with desuden subsection (4) can also be tilrettelægges således, at de kun organised so that they apply only to er gældende for virksomheder, enterprises, and public and private offentlige institutions producing more than Milieu Ltd & COWI 21/35

og private institutioner, der producerer mere end 1.000 kg genanvendeligt træemballageaffald pr. måned. 1,000 kg recyclable wood packaging waste per month. Stk. 10. Anvisningsordninger, der er iværksat efter stk. 6 og stk. 7, 1. pkt., skal tilrettelægges med det sigte, at væsentlige dele af mængden af ikke-genanvendeligt PVC-affald og imprægneret træ anvises til deponering. (10) Assignment schemes established in accordance with subsection (6) and subsection (7), first clause, shall be organised in a way that significant proportions of non-recyclable PVC waste and impregnated wood are assigned to landfilling. Stk. 11. Hvis genanvendeligt PVC-affald kun forekommer i mindre mængder i kommunen, kan kommunalbestyrelsen i et regulativ beslutte, at fraktionen skal anvises til deponering. (11) If used PVC-waste only occurs in small amounts in the municipality, the local council can in a regulation decide, that the waste shall be deposited. 42 Stk. 4. I bebyggelser, hvor der til stadighed er mere end 2000 husstande, skal der etableres indsamlingsordninger for emballageaffald af glas fra husholdninger. 42.-(4) In built-up areas permanently accommodating more than 2,000 residents the local council shall establish collection schemes for packaging waste of glass from private households1 Stk. 5. Kommunalbestyrelsen skal etablere indsamlingsordninger for PVCaffald fra husholdninger, dog ikke fra dagrenovation. 5) The local council shall establish collection schemesfor PVC waste from private households, except from refuse. Stk. 7. Kommunalbestyrelsen skal etablere en indsamlingsordning for genanvendeligt emballageaffald af metal fra husholdninger. (7) The local council shall establish a collection schemes for recyclable packaging waste of metal from private households. Stk. 8. Kommunalbestyrelsen 8) The city council shall establish skal etablere en collection schemes for recyclable indsamlingsordning for plastic packaging from private Milieu Ltd & COWI 22/35

genanvendelig plastemballage fra husholdninger, herunder for plastflasker og dunke. Den indsamlede plastemballage skal oparbejdes og genanvendes som plastmateriale households, including plastic bottles and containers. The collected plastic packaging shall be processed and be recycled as plastic material. Art. 7.2 They shall also apply to imported products under non-discriminatory conditions, including the detailed arrangements and any tariffs imposed for access to the systems, and shall be designed so as to avoid barriers to trade or distortions of competition in conformity with the Treaty. The measures referred to in paragraph 1 shall form part of a policy covering all packaging and packaging waste and shall take into account, in particular, requirements regarding the protection of environmental and consumer health, safety and hygiene; the protection of the quality, the authenticity and the technical characteristics of the packed goods and materials used; and the protection of industrial and commercial property rights. Article 8 Marking and identification system Art. 8.1 The Council shall, in accordance with the conditions laid down in the Treaty, decide no later than two years after the entry into force of this Directive on the marking of The waste order 24, 26, 27, 36, 42 and 43 The beverage packaging order 6 and 8 43. Indsamlingsordninger iværksat efter 42, stk. 1-5, jf. 42, stk. 9, og 41, stk. 7-8, skal tilrettelægges med det sigte, at væsentlige dele af det genanvendelige affald udnyttes til genanvendelse. See the provsions quoted under Article 7.1 (a) and (b) 43. Collection schemes established under 42, stk. 1-5, jf. 42, stk. 9, og 41, stk. 7-8, shall be arranged with the aim, that essential parts of the recyclable waste shall be utilised to recycling. See the provsions quoted under Article 7.1 (a) and (b) The waste order 24, 26, 27, 36, 42 and 43 as well as the beverage packaging order 6 and 8 (quoted above) are applicable to all products irrespective of whether they are imported or not.. No Gap in transposition. No explicit transposition of the competence and criteria for forming a policy. The overall policy for packaging and packaging waste is set out in the Danish waste stategy 2009-2012. Does not need to be transposed. Milieu Ltd & COWI 23/35

Art. 8.2 Art. 8.3 packaging. To facilitate collection, reuse and recovery including recycling, packaging shall indicate for the purposes of its identification and classification by the industry concerned the nature of the packaging material(s) used on the basis of Commission Decision 97/129/EC. Packaging shall bear the appropriate marking either on the packaging itself or on the label. It shall be clearly visible and easily legible. The marking shall be appropriately durable and lasting, including when the packaging is opened. Article 9 Essential requirements Art. 9.1 Member States shall ensure that three years from the date of the entry into force of this Directive, packaging may be placed on the market only if it complies with all essential requirements defined by this Directive including Annex II. Art. 9.2 (a) Member States shall, from the date set out in Article 22 (1), presume compliance with all essential requirements set out in this Directive including Annex II in the case of packaging which complies: (a) with the relevant harmonized standards, the reference numbers of order 17 order 17 order 17 order 4 order 4 17. Emballage, som markedsføres her i landet, kan påføres en mærkning om emballagematerialernes art. 17. Mærkningen skal ske på selve emballagen eller på en etiket, der anbringes på emballagen. Mærkningen skal være umiddelbar synlig og let læselig. 17.. Mærkningen skal desuden have en passende varighed og holdbarhed, også efter emballagens åbning. 4. Emballage må kun markedsføres her i landet, hvis det opfylder de væsentlige krav fastsat i bilag 2. 4.. Når en emballage er fremstillet i overensstemmelse med de harmoniserede standarder, som har været offentliggjort i Den Europæiske Unions Tidende, formodes det, at emballagen opfylder de væsentlige krav i bilag 2. 17 Packaging, marketed in this country may be labelled indicating the nature of the packaging material(s) used. 17..Packaging shall bear the appropriate marking either on the packaging itself or on the label. It shall be clearly visible and easily legible. The marking shall be appropriately durable and lasting, including when the packaging is opened. 4 Packaging may be placed on the market only if it complies with all essential requirements defined by this Directive including Annex 2. 4 When a packaging is produced in accordance with harmonised standards, published in the OJ it is presumed that the packaging complies with the essential requirements in Annex 2. No Incorrect and incomplete transposition. The Danish transposing measure provides that packaging marketed in Denmark may be labelled with the kind of packaging materials. The Directive states that the labelling is mandatory. Transposition is therefore incorrect. Moreover, no reference is made to Decision 97/129/EC, making transposition incomplete. Literal transposition. Literal transposition. Literal transposition Annex 2 of the national law transposes Annex II of the Directive. Milieu Ltd & COWI 24/35

which have been published in the Official Journal of the European Communities. Member States shall publish the reference numbers of national standards transposing these harmonized standards; Art. 9.2 (b) (b) with the relevant national standards referred to in paragraph 3 in so far as, in the areas covered by such standards, no harmonized standards exist. Art. 9.3 Art. 9.4 Member States shall communicate to the Commission the text of their national standards, as referred to in paragraph 2 (b), which they deem to comply with the requirements referred to in this Article. The Commission shall forward such texts forthwith to the other Member States. Member States shall publish the references of these standards. The Commission shall ensure that they are published in the Official Journal of the European Communities. Where a Member State or the Commission considers that the standards referred to in paragraph 2 do not entirely meet the essential requirements referred to in paragraph 1, the Commission or the Member State concerned shall bring the matter before the Committee set up by Directive 83/189/EEC giving the reasons therefore. This Committee shall deliver an opinion without delay. In the light of the Committee's opinion, the Commission shall inform Member Milieu Ltd & COWI 25/35 - - - See below - - - - Denmark has not opted for national standards but applies the harmonized standards for essential requirements (with the reference numbers which have been published in the Official Journal of the European Communities.) Does not need to be transposed. Does not need to be transposed. Does not need to be transposed. Obligations addressed to EU institutions do not require transposition.

States whether or not it is necessary to withdraw those standards from the publications referred to in paragraphs 2 and 3. Article 10 Standardization Art. 10. The Commission shall promote, as appropriate, the preparation of European standards relating to the essential requirements referred to in Annex II. The Commission shall promote, in particular, the preparation of European standards relating to: criteria and methodologies for lifecycle analysis of packaging, the methods for measuring and verifying the presence of heavy metals and other dangerous substances in the packaging and their release into the environment from packaging and packaging waste, criteria for a minimum content of recycled material in packaging for appropriate types of packaging, Milieu Ltd & COWI 26/35 criteria for recycling methods, Ibid criteria for composting methods Ibid and produced compost, criteria for the marking of Ibid packaging Article 11 Concentration levels of heavy metals present in packaging Art. 11.1 Member States shall ensure that the sum of concentration levels of lead, cadmium, mercury and hexavalent chromium present in packaging or packaging components shall not exceed the following: 600 ppm by weight two years after the date referred to in Article 22 (i); 250 ppm by weight three years after the date referred to in Article 22 (i); Obligations addressed to EU institutions do not require transposition. - This provision is now historic. There are historic provisions in previous versions of the packaging order which have been repealed when the more stringent requirements have been introduced in Denmark. 100 ppm by weight five years after 5. Emballage og Packaging and packaging Effective transposition Ibid Ibid Ibid Historic

Art. 11.2 Directive 94/62/EC of the European Parliament and of the Council of 20 December 1994 on packaging and packaging waste (as amended by Directive 2004/12/EC) the date referred to in Article 22 (i). order 5 emballagekomponenter må kun markedsføres her i landet, såfremt summen af koncentrationerne af bly, cadmium, kviksølv og hexavalent chrom ikke overskrider 100 ppm på vægtbasis, jf. dog 6 og 8. The concentration levels referred to in paragraph 1 shall not apply to packaging entirely made of lead crystal glass as defined in Directive 69/493/EEC. Art. 11.3 The Commission shall, in accordance with the procedure laid down in Article 21, determine: the conditions under which the above concentration levels will not apply to recycled materials and to product loops which are in a closed and controlled chain, the types of packaging which are exempted from the requirement referred to in paragraph 1, third indent. Article 12 Information systems Art. 12.1 Member States shall take the necessary measures to ensure that databases on packaging and packaging waste are established, where not already in place, on a harmonized basis in order to contribute to enabling Member States and the Commission to monitor the implementation of the objectives set out in this Directive. Art. 12.2 To this effect, the databases shall provide in particular information on the magnitude, characteristics and order 5 5 Stk. 2. Bestemmelsen finder ikke anvendelse for emballager, der udelukkende er fremstillet af blykrystalglas, som er defineret i bekendtgørelse nr. 122 af 6. marts 1973 om krystalglasvarer. components may only be placed on the market in Denmark provided the sum of concentration levels of lead, cadmium, mercury, and hexavalent chromium does not exceed 100 ppm by weight except 6 and 8.. 2. The section does not apply to packaging, entirely made of lead crystal glass as defined in statutory order of 6 March 1973 on lead crystal glass wares. Milieu Ltd & COWI 27/35 The statutory order of 6 March 1973 on lead crystal glass wares correctly transposes the defintion of lead crystal glass as defined in Directive 69/492/EEC Does not need to be transposed. Does not need to be transposed. - - No Gap in transposition. Identification and outline of tasks shall be transposed into national law. Although databases have been introduced in practice, the related requirements are not transposed. - - No Gap in transposition. There is no,

evolution of the packaging and packaging waste flows (including information on the toxicity or danger of packaging materials and components used for their manufacture) at the level of individual Member States. Art. 12.3 In order to harmonize the characteristics and presentation of the data produced and to make the data of the Member States compatible, Member States shall provide the Commission with their available data by means of formats which shall be adopted by the Commission one year from the date of entry into force of this Directive on the basis of Annex III, in accordance with the procedure laid down in Article 21. Art. 12.4 Member States shall take into account the particular problems of small and medium-sized enterprises in providing detailed data. Art. 12.5 The data obtained shall be made available with the national reports referred to in Article 17 and shall be updated in subsequent reports. Art. 12.6 Member States shall require all economic operators involved to provide competent authorities with reliable data on their sector as required in this Article. order 13 The waste order 48 an 49 which stipulates the type of information that shall be provided by the database. Does not need to be transposed. - No Gap in transposition 13. Enhver producent eller importør af emballage skal være i besiddelse af de i bilag 3 nævnte oplysninger. 48. De i 35, stk. 3, nævnte virksomheder eller anlæg skal efter anmodning fra kommunalbestyrelsen eller Miljøstyrelsen afgive alle oplysninger om modtaget affald, herunder oplysning om, hvilke affaldstyper og fraktioner og hvilke mængder, der er modtaget fra hver enkelt virksomhed samt 13 Any producer or importer shall be in possession of the information described in annex 3. 48.-(1) Enterprises, and public or private institutions shall, at the request of the local council or the Danish Environmental Protection Agency, submit all information regarding received waste including waste types and fractions and amount of received waste from each enterprise and information for the use of the city council's Obligations between Member States and EU institutions do not require transposition. order and the waste order set out extensive requirements for all economic operators to ensuring that reliable data on their sector is provided to the Danish EPA as the competent authority for the Danish implementation of the packaging and packaging waste directive. Milieu Ltd & COWI 28/35

oplysninger til brug for kommunalbestyrelsens kortlægning efter 6, stk. 1, nr. 2 og 3. mapping after 6, stk. 1, nr. 2 og 3. Stk. 2. De i 35, stk. 3, nævnte virksomheder eller anlæg samt virksomheder, der forhandler eller videresælger emballageaffald skal efter anmodning fra Miljøstyrelsen, afgive alle oplysninger om modtaget emballageaffald, herunder oplysning om hvilke emballageaffaldstyper og hvilke emballageaffaldsmængder, der er modtaget fra henholdsvis husholdninger og erhvervsvirksomheder. Oplysninger om modtaget emballageaffald skal opbevares i 5 år. Section 2. The enterprises mentioned in 35, sec. 3 or installations and enterprises that vends or sells packaging waste shall at the request from Danish EPA provide all information on received packaging waste, including information on types of packaging waste and amounts recived from households and enterprises. Information on received packaging waste shall be kept for five years. 49. Virksomheder, offentlige eller private institutioner skal efter anmodning fra kommunalbestyrelsen eller Miljøstyrelsen afgive alle oplysninger vedrørende 49 Enterprises, public or private institutions shall at the request of the cirt council or the Danish EPA submit all information on wastemanagement, including information on use of waste transporters and waste disposals affaldshåndteringen, herunder oplysning om de af virksomheden, den offentlige eller private institution eventuelt anvendte transportvirksomheder og affaldsbehandlere. Article 13 Information for users of packaging Art. 13 Member States shall take measures, Does not require transposition. within two years of the date referred to in Article 22 (1), to ensure that users of packaging, including in particular consumers, obtain the necessary information about: the return, collection and recovery Milieu Ltd & COWI 29/35

systems available to them, their role in contributing to reuse, recovery and recycling of packaging and packaging waste, the meaning of markings on packaging existing on the market, the appropriate elements of the management plans for packaging and packaging waste as referred to in Article 14. Member States shall also promote consumer information and awareness campaigns. Article 14 Management Plans Art. 14 Article 15 Economic instruments Art. 15 In pursuance of the objectives and measures referred to in this Directive, Member States shall include in the waste management plans required pursuant to Article 17 of Directive 75/442/EEC, a specific chapter on the management of packaging and packaging waste, including measures taken pursuant to Articles 4 and 5. Acting on the basis of the relevant provisions of the Treaty, the Council adopts economic instruments to promote the implementation of the objectives set by this Directive. In the absence of such measures, the Member States may, in accordance with the principles governing Community environmental policy, inter alia, the polluter-pays principle, and the obligations arising out of the Treaty, adopt measures to implement those objectives. The waste order 7 order 3 tax act 1 7. Planlægningsdelen skal indeholde en redegørelse for: 4) Initiativer til forebyggelse af emballageaffald og genbrug af emballage. 3. Enhver, der markedsfører emballage med drikkevarer, skal ved salg, udlevering eller overdragelse opkræve pant for emballagen. 1. (1) Der svares afgift til statskassen af salgsemballager og multipak med et rumindhold på under 20 l til følgende varer: Vægtbaseret emballageafgift 7 The planning part shall include a description of 4) initiatives on prevention of packaging waste and recycling of packaging. 3 Any person marketing packaging with beverages shall at sale, delivery or transfer collect deposit for the packaging. 1(1) Tax is levied on salepackaging and multipackaging with a cubic content less than 20 liters for the following goods: [ ] Weight-based packaging tax 3) Other goods, [ ] Does not require transposition. Does not require transposition. Does not require transposition. Does not require transposition. Obligations addressed to EU institutions do not require transposition. Milieu Ltd & COWI 30/35

Article 16 Notification Art. 16.1 Without prejudice to Directive 83/189/EEC, before adopting such measures, Member States shall notify the drafts of measures which they intend to adopt within the framework of this Directive to the Commission, excluding measures of a fiscal nature, but including technical specifications linked to fiscal measures which encourage compliance with such technical specifications, in order to permit the latter to examine them in the light of existing provisions following in each case the procedure under the above Directive. Art. 16.2 If the proposed measure is also a technical matter within the meaning of Directive 83/189/EEC, the Member State concerned may indicate, when following the notification procedures referred to in this Directive, that the notification is equally valid for Directive 83/189/EEC. Article 17 Obligation to report Art. 17 Member States shall report to the Commission on the application of this Directive in accordance with Article 5 of Council Directive 91/ 692/EEC of 23 December 1991 standardizing and rationalizing reports on the implementation of certain Directives relating to the environment. The first report shall cover the period 1995 to 1997. Article 18 Freedom to place on the market Art. 18 Member States shall not impede the placing on the market of their territory of packaging which satisfies the provisions of this Directive. 3) Andre varer, [ ] - Obligations between Member States and EU institutions do not require transposition. - Obligations between Member States and EU institutions do not require transposition. No Does not need to be transposed. Gap in transposition. Milieu Ltd & COWI 31/35

Article 19 Adaptation to scientific and technical progress Art. 19 The amendments necessary for adapting to scientific and technical progress the identification system (as referred to in Article 8(2) and Article 10, second subparagraph, last indent), the formats relating to the database system (as referred to in Article 12(3) and Annex III) as well as the illustrative examples on the definition of packaging (as referred to in Annex I) shall be adopted in accordance with the procedure referred to in Article 21(2). Article 20 Specific measures Art. 20.1 Art. 20.2 Article 21 Committee procedure Art. 21.1 The Commission, in accordance with the procedure referred to in Article 21, shall determine the technical measures necessary to deal with any difficulties encountered in applying the provisions of this Directive in particular to inert packaging materials, put on the market in very small quantities (i.e. approx. 0,1 % by weight) in the European Union, primary packaging for medical devices and pharmaceutical products, small packaging and luxury packaging. The Commission shall also present a report to the European Parliament and the Council on any other measure to be taken, if appropriate accompanied by a proposal. The Commission shall be assisted by a committee. Obligations addressed to EU institutions do not require transposition. Obligations addressed to EU institutions do not require transposition. Obligations addressed to EU institutions do not require transposition. Obligations addressed to EU institutions do not require transposition. Art. 21.2 Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC (1) shall Obligations addressed to EU institutions do not require transposition. Milieu Ltd & COWI 32/35

apply, having regard to the provisions of Article 8 thereof The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months. Art. 21.3 The Committee shall adopt its rules of procedure. Article 22 Implementation in national law Art. 22.1 Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive before 30 June 1996. They shall immediately inform the Commission thereof. Art. 22.2 When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. the methods for making such reference shall be laid down by the Member States. Statutory Order no. 582 of 24 June 1996 on Certain Requirements for Packaging order The waste order The beverage packaging order 17. Bekendtgørelsen træder i kraft den 30. juni 1996. Bekendtgørelsen indeholder bestemmelser, der gennemfører dele af Europa Parlamentets og Rådets direktiv 94/62/EF af 20. december 1994 om emballage og emballageaffald (EF-Tidende 1994 nr. L 365, side 10) som ændret ved direktiv 2004/12/EF om ændring af direktiv nr. 94/62/EF om emballage og emballageaffald (EF-Tidende 2004 nr. L 47, side 26). 17. This regulation shall enter into force on 30 June 1996. The Order contains provisions which transpose parts of the Europa Parlament and Council's directive 94/62/EC of 20 December 1994 on packaging and packaging waste ( O.J. 1994 nr. L 365, page 10 as amended by directive 2004/12/EC on amending directive nr. 94/62/EF on packaging and packaging waste O.J. 2004 nr. L 47, page 26). Obligations addressed to EU institutions do not require transposition. Obligations addressed to EU institutions do not require transposition. The transposing measures contain an explicit reference to the Directive. Art. 22.3 Art. 22.3a (a) In addition, Member States shall communicate to the Commission all existing laws, regulations and administrative provisions adopted within the scope of this Directive. Provided that the objectives set out in Article 6 are achieved, Member States may transpose the provisions of Article 7 by means of agreements between the competent authorities and the economic sectors concerned. N/A Does not need to be transposed. In Denmark the transposition was enacted by law. Such agreements shall meet the following requirements: N/A Denmark did not make use of the option provided in Article Milieu Ltd & COWI 33/35

(a) agreements shall be enforceable; Art. 22.3a (b) (b) agreements shall specify objectives with the corresponding deadlines; Art. 22.3a (c) (c) agreements shall be published in the national official journal or an official document equally accessible to the public, and transmitted to the Commission; Art. 22.3a (d) (d) the results achieved shall be monitored regularly, reported to the competent authorities and the Commission and made available to the public under the conditions set out in the agreement; Art. 22.3a (e) (e) the competent authorities shall ensure that the progress achieved under the agreement is examined; Art. 22.3a (f) (f) in the event of non-compliance with the agreement, Member States shall implement the relevant provisions of this Directive by legislative, regulatory or administrative measures. Art. 22.4 The requirements for the manufacturing of packaging shall in no case apply to packaging used for a given product before the date of entry into force of this Directive. Art. 22.5 Member States shall, for a period not exceeding five years from the date of the entry into force of the present Directive, allow the placing on the market of packaging manufactured before this date and which is in conformity with their existing national law. order 23 order 23 23. Stk. 3. Kravene til emballagefremstilling m.v. i denne bekendtgørelse gælder ikke for emballage, der er fremstillet før den 31. december 1994 og markedsført før den 31. december 1999. 23. Stk. 3. Kravene til emballagefremstilling m.v. i denne bekendtgørelse gælder ikke for emballage, der er fremstillet før den 31. december 1994 og markedsført før den 31. december 1999. (3) The requirements in this Statutory Order for the manufacture of packaging etc. do not apply to packaging produced before 31 December 1994 and marketed before 31 December 1994 may be placed on the market in Denmark until 31 December 1999. (3) The requirements in this Statutory Order for the manufacture of packaging etc. do not apply to packaging produced before 31 December 1994.and marketed before 31 December 1994 may be placed on the market in Denmark until 31 December N/A N/A N/A N/A N/A 22.3 a, these requirements are therefore not applicable. Ibid. Ibid. Ibid. Ibid. Ibid. Milieu Ltd & COWI 34/35

Article 23 Art. 23 Directive 85/339/EEC is hereby repealed with effect from the date referred to in Article 22 (1). Article 24 Art. 24 Article 25 Art. 25 This Directive shall enter into force on the day of its publication in the Official Journal of the European Communities. This Directive is addressed to the Member States. 1999. Milieu Ltd & COWI 35/35