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Rimodulazione del Contributo Ambientale CONAI – Imballaggi in carta, legno ed etichette

Il CONAI (Consorzio Nazionale Imballaggi), a seguito del monitoraggio periodico della situazione economico-patrimoniale dei Consorzi di filiera, ha deliberato la rimodulazione del Contributo Ambientale (CAC) per gli imballaggi in carta e legno, con effetti anche sulla procedura semplificata per le etichette.

Il contributo ambientale per i vari tipi di imballaggi è stato così determinato:.

Dal 1° ottobre 2025 il valore base del CAC per la carta si riduce da 65,00 €/t a 45,00 €/t.

 

Fascia contributiva CAC Valore CAC complessivo (€/t)
Fino a giugno 2025 Da luglio 2025 Da ottobre 2025
Fascia 1 – Monomateriale Base 65,00 65,00 45,00
Fascia 2 – Compositi tipo A Base 65,00 65,00 45,00
Fascia 3.1 – Compositi tipo B1 (CERTIFICATI) Base + Extra CAC tipo B1 65,00 65,00 + 10,00 45,00 + 10,00
Fascia 3.2 – Compositi tipo B2 (NON CERTIFICATI) Base + Extra CAC tipo B2 65,00 65,00 + 25,00 45,00 + 25,00
Fascia 4 – CPL Base + Extra CAC CPL 65,00 + 20,00 65,00 + 70,00 45,00 + 70,00
Fascia 5.1 – Compositi tipo C1 (CERTIFICATI) Base + Extra CAC tipo C1 65,00 + 110,00 65,00 + 65,00 45,00 + 65,00
Fascia 5.2 – Compositi tipo C2 (NON CERTIFICATI) Base + Extra CAC tipo C2 65,00 + 110,00 65,00 + 110,00 45,00 + 110,00
Fascia 6 – Compositi tipo D Base + Extra CAC tipo D 65,00 + 240,00 65,00 + 240,00 45,00 + 240,00

 

Il CAC per il legno aumenta da 9,00 €/t a 10,00 €/t, con decorrenza 1° gennaio 2026.

Le rimodulazioni avranno effetti anche sulle procedure forfettarie/semplificate per importazione di imballaggi pieni, riassunti in tabella:

 

Procedura Fino a giugno 2025 Da luglio 2025 Da ottobre 2025 Da gennaio 2026
Forfettaria “per tara” – (€/t) 98,00 114,00 106,00 109,00
Semplificata “a valore” (prodotti alimentari) – % 0,15 0,17 0,16 0,19
Semplificata “a valore” (prodotti NON alimentari) – % 0,08 0,09 0,08 0,10

 

Procedura semplificata per la dichiarazione del Contributo ambientale CONAI (CAC) sulle etichette (mod. 6.14) – Aggiornamento sui valori dei contributi forfettari per l’anno 2025.

Il Conai, per effetto della diminuzione del contributo ambientale unitario per gli imballaggi in carta e di una maggiore gradualità applicata alle etichette in plastica, ha revisionato i  valori dei contributi forfettari per l’anno 2025.

I valori aggiornati dei contributi forfettari per le etichette in carta e in plastica, unitamente a quelli – rimasti invariati- per le etichette in alluminio, sono riportati nel seguente prospetto:

 

Fasce di fatturato ANNUO (€) CAC forfettario per le etichette in ALLUMINIO (€) Valori invariati
 CAC forfettario per le etichette in CARTA (€) Valori aggiornati CAC forfettario per le etichette in PLASTICA (€) Valori aggiornati
<= 100.000 21 105 167
100.001 – 250.000 74 368 583
250.001 – 500.000 158 788 1250
500.001 – 1.000.000 315 1575 2500
1.000.001 – 1.500.000 525 2625 4167
1.500.001 – 2.000.000 735 3675 5834
 

> 2.000.000

 735 + (0,042% da applicare al fatturato eccedente i 2.000.000 €) 3.675 + (0,210% da applicare al fatturato eccedente i 2.000.000 €) 5.834 + (0,333% da applicare al fatturato eccedente i 2.000.000 €)

 

Restano altresì invariate le fasce di fatturato, le modalità di dichiarazione con la procedura semplificata in oggetto e, per il solo anno 2025, la proroga del termine di presentazione al 31.08.2025. I moduli 6.14 con i valori aggiornati sono già disponibili sul sito Dichiarazioni Online.

Le aziende che hanno già presentato i moduli 6.14 per l’anno 2025 relativi alle etichette in carta e/o in plastica con i precedenti valori, nei prossimi giorni, riceveranno una nuova mail di notifica dal sito Conai Dichiarazioni Online con i valori aggiornati; conseguentemente CONAI emetterà i documenti contabili con i valori di contributo forfettari aggiornati per l’anno 2025.

I nostri uffici sono a completa disposizione per fornire supporto operativo e tecnico alle imprese, sia per l’adeguamento ai nuovi contributi ambientali CONAI, sia per la corretta gestione delle dichiarazioni e della modulistica.

 

Per informazioni:
UFFICIO SICUREZZA SUL LAVORO, IGIENE HACCP E AMBIENTE
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