Plastics: MMA Notice Provides Further Clarifications on the Implementation of Decree No. 12,688/2025

In brief

The Ministry of the Environment and Climate Change (MMA) has published LR – DGR/MMA Notice No. 002/2026, providing relevant clarifications regarding Decree No. 12,688/2025.

According to the MMA, the purpose of the Notice is to present general guidance based on the Ministry’s technical and legal interpretations, in line with the principles of equality, legality, reasonableness, and efficiency.

In more detail

Some of the key points addressed in the Notice include:

• Broad scope (B2C): includes primary, secondary, and tertiary packaging (including e-commerce) and “equivalent plastics” (non-exhaustive list).
• Exclusions: B2B packaging, mixed packaging (paper/cardboard), and waste streams already regulated under specific systems.
• Relevant interfaces: the Notice provides important clarifications for reverse logistics of electronics and pharmaceuticals (definition of applicable regimes), as well as for the use of PCR in food packaging.
• Importers: remain fully responsible, with no relevant differentiated treatment (including in indirect import structures such as “por conta e ordem” or “encomenda”).
• Collective model: reinforces the need to join already accredited management entities.
• Traceability: proof through electronic invoices (NF-e) and waste manifests (MTR), as complementary instruments.
• Targets: calculated based on the volume of products placed on the market and reported through the Results Report.
• Recycled content (PCR): obligation already in force (January 2026 – large companies; July 2026 – small and medium companies), with specific treatment for sanitary restrictions.
• Waste disposal: responsibility for final disposal assigned to manufacturers and importers.