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Finland

Finland has two laws dealing with beverage container recycling. One levies taxes on non-refillable containers, and one offers a refundable deposit as an alternative to the tax

Law Summary Excise tax on one-way beer and soft-drink containers
Date Implemented Mid-1970's
Containers Covered All non-refillable containers
Beverages Covered Beer and soft drinks
Fees / Taxes Soft Drinks in glass or metal: U.S. 71¢ per liter
Soft Drinks in plastic: U.S. 47¢ per liter
Beer: U.S. 24¢ per liter
Program Success Recovery rates
  • One-way containers: 75% (overall)
  • Liquor: 72%
  • Wine: 75%
  • Imported Beer: 50%
  • Refillables: 95-98% (overall)

Refillables comprise the following portions of market share:
  • Beer: 95%
  • Soft Drinks: 99%
  • Wine/Liquor: a major percentage

Waste Management Act

Law Summary Exempts certain containers with refundable deposits from the tax
Date Implemented 1990
Containers Covered Exempts containers which: (1) carry a deposit; (2) attain high return rates (75% for the first year, reaching 95% the fourth year of operation) and (3) are recycled
Refundable Deposits
  • U.S. $0.11
  • U.S. $0.45 for larger sizes

Details

In addition to the three characteristics of a beverage container to be exempt from a tax (carrying a deposit, attaining high return rates, and being recycled), a beverage container may also not be exempted unless it and its manufacturer meet the following requirements:

  1. There must be a sufficient number of collection points
  2. The producer or importer must file reports to the Ministry of Environment on the management of the system and on return rates
  3. One-way containers should not weaken the refillable bottle infrastructure
Updated February 7, 2008

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