Manufacture of plastics in primary form

The activity complies with one of the following criteria:

1. the plastic in primary form is fully manufactured by mechanical recycling of plastic waste;
2. where mechanical recycling is not technically feasible or economically viable, the plastic in primary form is fully manufactured by chemical recycling of plastic waste and the life-cycle GHG emissions of the manufactured plastic, excluding any calculated credits from the production of fuels, are lower than the life-cycle GHG emissions of the equivalent plastic in primary form manufactured from fossil fuel feedstock. Life-cycle GHG emissions are calculated using Recommendation 2013/179/EU or, alternatively, using ISO 14067:2018⁽¹⁵³⁾ or ISO 14064-1:2018⁽¹⁵⁴⁾. Quantified life-cycle GHG emissions are verified by an independent third party.
3. derived wholly or partially from renewable feedstock⁽¹⁵⁵⁾ and its life-cycle GHG emissions are lower than the life-cycle GHG emissions of the equivalent plastics in primary form manufactured from fossil fuel feedstock. Life-cycle GHG emissions are calculated using Recommendation 2013/179/EU or, alternatively, using ISO 14067:2018 or ISO 14064-1:2018. Quantified life-cycle GHG emissions are verified by an independent third party.

Agricultural biomass used for the manufacture of plastics in its primary form complies with the criteria laid down in Article 29, paragraphs 2 to 5, of Directive (EU) 2018/2001. Forest biomass used for the manufacture of plastics in its primary form complies with the criteria laid down in Article 29, paragraphs 6 and 7, of that Directive.

Further information and explanations of the footnotes can be found on the EU Taxonomy website:

Link: Manufacture of plastics in primary form