Extended Producer Responsibility (REP) and eco-contribution 2026 : producer and importer obligations

Quick answer. Since the AGEC Law 2020, producers and importers of consumer goods must join an approved eco-organization to finance the end-of-life management of their products. This obligation covers 19 approved REP schemes (packaging, textiles, furniture, electrical equipment, batteries, tyres, etc.). Eco-contribution is a deductible operating expense, passable to selling price depending on the scheme. Annual declaration goes through ADEME's SYDEREP register; non-compliance exposes companies to administrative penalties (up to €1,500 or €7,500 per unit, and up to €30,000 for failure to register).

AGEC Law and Environmental Code Articles L541-10 et seq.#

The French legal framework is based on Law No. 2020-105 of 10 February 2020, the AGEC Law (Circular Economy and Pollution Control). It transposes into French law the European principle of Extended Producer Responsibility (REP). The Environmental Code, Articles L541-10 et seq., stipulates that every producer or importer of products falling under a REP scheme must contribute to the end-of-life management of their products.

A REP scheme is a legislative mechanism bringing together producers, distributors, collectors, recyclers and eco-organizations around a common objective: reduce waste upstream, improve collection and maximize end-of-life recovery. Financing this chain is funded exclusively through eco-contribution paid by the producer to the approved eco-organization.

19 approved REP schemes in 2026#

In the first half of 2026, France has 19 approved REP schemes (source: French extended-producer-responsibility scheme register, ADEME):

1. Household packaging and graphic papers (CITEO eco-organization);
2. Professional packaging;
3. Electrical and electronic equipment (WEEE);
4. Batteries;
5. Textiles, linens and footwear (TLC);
6. Single-use sanitary textiles;
7. Furniture and furnishing articles;
8. Construction products and materials (PMCB);
9. Sports and leisure articles;
10. DIY and garden articles;
11. Toys;
12. Unused medicines;
13. Sharp medical devices;
14. Tyres;
15. Lubricating oils;
16. Chemical products;
17. Tobacco products;
18. Pleasure and sports boats;
19. End-of-life vehicles.

Each scheme is managed by one or more approved eco-organizations by the Ministry of Ecological Transition. A company has no choice of eco-organization in terms of free market arbitrage: it must join the one corresponding to its product category.

Producers and importers: the basic rule#

Producer under REP: any person who manufactures or places a finished product on the market under a REP scheme, whether or not they own it. Examples: a furniture manufacturer, an SME in textile manufacturing, an electrical equipment assembler, a bottler of chemical products.

Importer: any person who imports a finished product into the European Union, even if the product is manufactured in a third country. An SME that directly orders furniture from Asia and resells it under its own brand is considered a producer-importer for REP purposes.

Thresholds and partial exemptions#

REP applies from the moment the product is placed on the French market. No turnover or volume threshold exempts the obligation. A micro-business selling 100 pieces of furniture per year must join the DEA scheme just like a multinational. However:

• Final distributors (retailers, e-commerce, supermarkets) are not producers under REP if they resell a third-party product under the manufacturer's brand. They remain responsible for consumer information on REP.
• Public sector undertakings managing assets internally (hospitals, town halls, universities) may be partially exempt on internal use if no market placement.
• Low-tonnage producers: each scheme defines its own threshold (for example, for TLC, being below one tonne may open relief measures, to be verified with the eco-organization).

Case of logistics service providers and packers#

A logistics service provider that stores and packs on behalf of a producer is not a REP producer (they do not place the product themselves on the market). The producer-owner of the goods remains solely responsible to the eco-organization.

A packer (e.g., company that packages textiles for a brand's account) is only a producer if they own the goods being packaged. If they invoice packaging as a service, eco-contribution remains the property owner's obligation.

Registration on the SYDEREP register#

ADEME manages the national SYDEREP register (Declaration System for Eco-Organizations and Responsible Parties). Every producer-importer must:

1. Register online on the SYDEREP portal (https://www.syderep.ademe.fr) with SIRET number and contact details.
2. Declare product categories and corresponding schemes (packaging, furniture, etc.).
3. Choose or be assigned to an approved eco-organization by the Ministry of Ecological Transition.
4. Sign an adhesion contract with the eco-organization.
5. Pay the annual fee (flat rate or variable depending on scheme).
6. Renew the declaration annually before 31 January for the preceding year.

SYDEREP registration is free; only the eco-organization fee is payable.

Financing models: individualized vs collective#

Eco-organizations apply two main models:

Individualized model (ICV = Individualized Valorization Cost): the producer pays based on weight/volume/characteristics of their own declared products. Input data: raw material purchase invoices, annual sales declaration, cross-checked by eco-organization. Example: CITEO for packaging.

Flat-rate/collective model: cost is spread across all contributors in the scheme proportionally to their turnover or estimated tonnage. Example: some TLC schemes.

Payment methods#

The eco-organization typically invoices:

• A prepayment by 31 January (prior-year estimate);
• A final settlement after year-end following actual data verification (supply invoices, sales declaration).

Payment term is typically net 30 days. A poor-paying company can be removed from the SYDEREP register and thus no longer legally able to market its products.

Pricing by scheme (2026 guidelines)#

Important note: these rates are general guidance observed in 2025–2026 from major eco-organizations (CITEO, Eco-systèmes, Éco-TLC, Eco-Mobilier). They vary annually based on actual collection and sorting costs. Companies must request exact pricing from their scheme's eco-organization before budgeting.

Eco-modulation: bonus/penalty#

Most schemes apply a bonus/penalty system encouraging eco-design:

• Bonus: 5 to 20% reduction for products facilitating disassembly, containing recycled material, modular or free of hazardous substances.
• Penalty: 10 to 50% surcharge for difficult-to-recycle products, containing regulated substances (REACH SVHCs), non-dismantleable.

Example: solid untreated wood furniture receives a reduced penalty or even a bonus from Eco-Mobilier; composite furniture glued and covered with non-separable coating incurs a 30% penalty.

Accounting treatment#

Eco-contribution is an operating expense. Account typically used:

As guidance, an SME with €3M turnover selling furniture typically incurs €12,000 to €25,000/year in DEA eco-contribution. This charge appears as a reduction of taxable income (full deductibility).

Tax deductibility#

Eco-contribution is fully deductible from taxable profit as an ordinary operating expense (French Tax Code Art. 39-1-1°). No reintegration is required, nor any ceiling limit like reception expenses.

Possibility of pass-through to price#

Depending on schemes and sectors, eco-contribution may or may not be passed downstream (consumer selling price):

• Household packaging: pass-through is implicit — consumer pays eco-contribution via product price, without mandatory explicit mention.
• Furniture DEA: pass-through is not mandatory — it remains a commercial choice. Some distributors display it, others absorb it.
• WEEE: pass-through is explicit — a visible surcharge called "eco-participation" has long appeared on invoices (e.g., "+ €5 REP participation").

A company absorbing eco-contribution by reducing gross margin has only to account for it correctly. No specific legal mention is required on the invoice except for the WEEE sector.

Direct importers from Asia#

An SME importing finished products directly in own brand is producer-importer and must register on SYDEREP. Many believe the obligation falls on the Asian supplier — this is never the case. The French importer remains responsible to the French administration.

Exclusive distributors and own brands#

A distributor reselling third-party products under the manufacturer's name is not a producer. However, a distributor that packages and resells under its own brand (example: a furniture chain importing Asian components and assembling on-site) becomes a producer and must join.

Change of scheme / hybrid product#

A textile manufacturer adding non-textile padding to articles (e.g., trousers with integrated magnetic belt) must declare the product in the dominant scheme (textile) if textile weight > 50%, or in both if ambiguous. The SYDEREP register provides guidance on classification.

Foreign subsidiary / multinational group#

A French subsidiary of a foreign group is responsible for its SYDEREP registration and eco-contribution payment, regardless of group headquarters location. Group accounting consolidation does not exempt the subsidiary from individual compliance with ADEME.

Non-compliance: penalties#

Failure to meet REP obligations exposes companies to:

• Written warning upon initial administrative detection.
• Administrative fine (Article L541-9-5 of the Environmental Code): up to €1,500 for an individual or €7,500 for a legal entity, per unit or per tonne of product concerned; up to €30,000 for failure to register in the producer register (missing unique identifier or incomplete data, Articles L541-10 and L541-10-13); a daily penalty of up to €20,000 until compliance.
• Ban from market placement: the administration can prohibit the producer from selling in France until regularization.
• Public register removal: publication on SYDEREP of the defaulting company, damaging B2B and B2C reputation.

A single customer invoice without membership proof can trigger a compliance check (e.g., phone outreach, online document review).

Evolution of schemes and materiality thresholds#

In 2026, three so-called "new REP schemes" entered or will enter force according to Omnibus directive implementation timetables:

• Sports and leisure articles (2025–2026);
• DIY and garden articles (2027–2028, subject to ongoing texts).

A company selling sports articles (e.g., tennis balls, rackets) must check quarterly whether it falls under new scheme scope as it activates. Lack of awareness ("I didn't know") does not excuse retroactive obligation.

Data and documentation#

The eco-organization requires annually:

• Copy of supply invoices (weight/quantity).
• Sales declaration (number of products, weight, tonnage).
• Methodological notes if using estimated calculation.

A company without weight documentation (e.g., supplier refusing to disclose) must use standard factors provided by the eco-organization (e.g., "average furniture weight = 60 kg"). Complete data absence can result in default forfeit by the eco-organization, often costly.

Sector change or acquisition#

An acquisition triggers a review of target's REP scope. An acquired company may fall under multiple schemes post-integration. The acquirer must:

1. Review product portfolio within 30 days post-acquisition.
2. Notify SYDEREP of any changes.
3. Regularize eco-contribution retroactively if a scheme was missed.

Since 2020, we have tracked REP cases for SMEs and mid-sized companies in our sectors (distribution, furniture, textiles, construction). The major risk observed is delayed awareness.

An SME marketing packaging or furniture since 2020 discovering late the REP obligation finds:

• Retroactive debt over 5–6 years (unpaid eco-contributions).
• Cumulative administrative penalties.
• Potential sales blockage upon ADEME inspection.

We supported a mid-sized company of 80 staff (Paris-based furniture manufacturer) in 2025: discovery of REP obligation revealed complete non-registration since 2020. Regularization cost €180,000 (contribution + interest + fees). This could have been avoided by simple annual accounting diligence.

The key signal: as soon as an SME transforms or markets a durable consumer good, it must ask "does it fall under a REP scheme?". Three clicks on the SYDEREP portal answer 95% of cases.

Hayot Expertise advice. Verify without delay with your eco-organization (CITEO, Eco-systèmes, Éco-TLC, Eco-Mobilier, etc.) that your company is correctly registered since its first market launch. If you sell finished goods, think REP. A preparatory REP audit costs little (2–3 hours); retroactive regularization costs a lot. At Hayot Expertise, we integrate REP verification into our CSR and reporting support missions — contact us to secure your scheme portfolio from 2026.