What does a waste-product charge declaration measure?
This worksheet organizes the annual quantities of manufactured or imported products, reconciles documented exports, exclusions and recycled material, and compares Korean waste-product charges before and after verified entity relief.
It is intended for manufacturing and importing businesses, accounting staff, and people reconciling records across multiple sites.
It uses South Korean rules for the 2026 assessment of 2025 activity and reports amounts in KRW.
Article 12 of the Act on the Promotion of Saving and Recycling of Resources governs this product-based charge.
The amount you pay a private waste collection company and the charge for incinerating or landfilling waste follow different inputs and rules.
Entering the weight of waste you discarded does not establish the reportable quantity of products you shipped or imported.
Keep three sets of records separate
- Activity records: product-specific shipment or import records and evidence of synthetic-resin input.
- Quantity deductions: documented exports, excluded products and recycled material, with overlapping quantities removed.
- Entity relief: a verified plastic charge allowance reviewed once for the relevant legal entity, across its relevant sites.
2026 assessment and 2025 activity are different years
This calculator supports only the 2026 reporting and assessment cycle based on 2025 shipment or import activity.
Products shipped or imported during 2026 belong to a different activity period, and their exclusion rules may differ.
Notice No. 2026-36 sets the ordinary 2026 waste-product charge index at 1.4131, effective January 1, 2026.
The 2025 price-change factor of 1.0156 is already reflected in that index; do not multiply the calculated charge by it a second time.
Check the activity year for EPR and EcoAS changes
KECO guidance identifies expanded toy EPR coverage and expanded electrical and electronic product EcoAS obligations for 2026 manufacture or import activity.
Reporting in 2026 does not automatically make those changes applicable to 2025 products.
Verify the product, responsible business, relevant activity year, and applicable exclusion before checking the confirmation box.
A 2027 index is not forecast or automatically applied here.
Supported products and statutory rates
The initial scope comprises two product families: plastic products and disposable diapers.
Plastic products are further divided into construction and other products, using the synthetic-resin input basis in Annex 2 of the Enforcement Decree.
A product containing plastic is not automatically chargeable simply because of its material description.
Check Article 10, the relevant industries in Annex 1-3, finished-product versus component treatment, EPR obligations, and EcoAS status.
The calculator records your verified classification rather than assigning a legal classification from a product name.
Supported product classes, base units, statutory rates and 2026 ordinary index| Product class | Base unit | Statutory rate | Index |
|---|
| Construction plastic products | Synthetic-resin input kg | KRW 75/kg | 1.4131 |
| Other plastic products | Synthetic-resin input kg | KRW 150/kg | 1.4131 |
| Disposable diapers | Pieces | KRW 5.5/piece | 1.4131 |
Disposable diapers supplied to medical institutions have an exclusion under Article 10(1)(4); record only the quantity supported by the applicable evidence.
Insecticide and toxic-product containers, antifreeze, tobacco, superabsorbent-polymer ice packs, and other products require their own official calculation.
The 2026 tobacco index is 1.2136 and the ice-pack index is 1.1441, so the ordinary index used here is inappropriate for them.
The former chewing-gum charge item was deleted from the current decree; do not reuse its historical rate.
Understand each input and its unit
Total shipped or imported quantity
For plastics, enter synthetic-resin input supported by the product records.
For diapers, enter pieces.
Gross finished-product weight may contain metal, wood or other materials and is not automatically resin input.
Documented exports
Enter only the recognized quantity manufactured or imported for export.
Re-exported imports require review of changes in processing, form, properties and product name.
Exports already removed from the total must not be deducted again.
Other excluded quantities
Use documented product-specific exclusions such as relevant EPR or EcoAS treatment, supplies to medical institutions, or qualifying biodegradable-resin certification.
A note saying exempt is insufficient without checking the product and activity period.
Recycled material in remaining products
Annex 2 note 3 excludes recognized recycled-plastic raw material from resin input.
Enter only the material in products remaining after exports and other exclusions.
Material in already excluded products would create a duplicate deduction.
Plastic rows support kg, tonnes and grams: 1 tonne = 1,000 kg and 1,000 g = 1 kg.
Every quantity and deduction within a row uses the same selected input unit, and results normalize weights to kg.
Diapers require whole pieces; recycled-material weight cannot be deducted from a diaper row.
Changing a product class or input unit resets its quantities so you can reconcile them again in the new basis.
Numeric fields preserve the text being edited, including a temporarily empty field, and validation reports incomplete or invalid numbers when you calculate.
From base quantity to a reviewed comparison amount
Calculation sequence
- Base quantity = total − documented exports − other documented exclusions − documented recycled material.
- Product charge before relief = base quantity × statutory rate × 1.4131.
- Reviewed comparison amount = combined product charges − verified plastic entity relief.
- Notice difference = matching notice amount − the whole-won comparison reference.
The base quantity is a calculation input before entity relief, not a replacement for every field of the official shipment or import declaration.
The official records also require exemption and relief information.
Weight and piece counts stay separate; only their KRW charges are combined.
Deductions exceeding the total cause an input error rather than silently producing a zero or negative quantity.
Individual amounts display two decimal places while totals use the unrounded product amounts.
The whole-won reference truncates fractions of KRW once after entity relief; it is a comparison convention rather than a claim about official notice rounding.
Reconcile any difference against quantities, entity relief, mixed-rate allocations, notice rounding, and the notice scope.
Neither a positive difference nor a negative difference establishes an additional payment or refund entitlement.
Plastic exemption thresholds and entity allowances
Plastic-product value and contained-plastic exemption thresholds by business role| Business role | Plastic-product value | Annual contained plastic |
|---|
| Manufacturer | Sales below KRW 1 billion | At most 10 tonnes |
| Importer | Imports below USD 90,000 | At most 3 tonnes |
Value thresholds are strict; weight thresholds include equality.
Exactly KRW 1 billion or USD 90,000 does not meet the value exemption condition, while exactly 10 tonnes or 3 tonnes meets the respective weight condition.
Even an exempt business must establish its exemption with evidence under Article 12(2) and Enforcement Rule Article 5-2.
A small quantity in one row does not establish the entity-wide annual amount.
Annex 2 note 4: review one allowance method
- Manufacturer value basis: resin input excluding recycled material × KRW 1 billion ÷ total entity sales, discarding fractional kg.
- Importer value basis: resin input excluding recycled material × USD 90,000 ÷ total entity imports at CIF value in USD, discarding fractional kg.
- Weight basis: the charge corresponding to 10 tonnes for manufacturing or 3 tonnes for importing. Do not add it to the value-based allowance.
- Apply relief at legal-entity or individual-business level, with no repeated 10 / 3 tonne deduction per row. Allocation between KRW 75 and KRW 150 rates requires official confirmation.
Plastic-product sales or imports used for exemption testing differ from total entity sales or imports used in the allowance formula.
This worksheet accepts one verified entity relief amount rather than inferring it from an incomplete product list.
Zero relief also needs a recorded basis and confirmation when plastic products are present.
Temporary SME additional reductions for 2017–2021 are not automatically applied to the current activity period.
Recognized recovery and recycling quantities, voluntary agreements, startup exemptions, and other special grounds require official review, with any overlapping quantity exclusion removed.
Step-by-step use and supporting documents
- Collect 2025 records, choose manufacturing or importing, and identify the relevant entity-wide scope.
- Name each product and select its verified classification. Re-enter quantities after changing the class or unit.
- Enter totals and deductions in one unit, keeping export, exclusion, and recycled-material quantities disjoint.
- Check the classification, activity-year coverage, deduction references, and confirmation boxes.
- Record the entity-wide relief decision and its basis. Confirm a zero amount when relief has been reviewed and none applies.
- Calculate the worksheet and resolve pending reasons. If available, enter a notice covering the same principal charge.
- Download the CSV with evidence and review status, then reconcile it against the official activity declaration and exemption confirmation.
Documents to prepare
Prepare shipment and accounting records, customs import certificates, product material specifications, resin-input evidence, export records, recycled-material records, and evidence of the specific exemption.
Check recognized export certificates, eligible zero-rated tax invoices with transaction statements, and domestic letters of credit against the applicable export-evidence rules.
Re-exports of imported products need additional attention when processing or product form has changed.
A customs net weight and the resin content of a mixed-material product can differ; use the calculation basis recognized by KECO.
The CSV contains product names and evidence notes and is an internal worksheet, not an official submission format or an approval document.
Store it according to your business records policy.
Worked example: plastic and diaper records
Fictional plastic A
Start with 12,000 kg of other plastic input, then deduct exports of 1,000 kg, other verified exclusions of 500 kg, and 500 kg of recycled material in remaining products.
Base quantity is 10,000 kg; 10,000 × 150 × 1.4131 = KRW 2,119,650 before relief.
A separately verified example entity allowance of KRW 1,059,825 leaves a plastic comparison amount of KRW 1,059,825.
This relief amount is a fictional verified input and does not automatically establish the allowance available to a real business.
Fictional diaper B
From 100,000 pieces, deduct 10,000 exported pieces and 5,000 pieces with other documented exclusions.
The base is 85,000 pieces; 85,000 × 5.5 × 1.4131 = KRW 660,624.25.
Do not subtract plastic entity relief from the diaper charge.
Combined charges before relief are KRW 2,780,274.25 and the reviewed comparison amount is KRW 1,720,449.25.
The whole-won reference is KRW 1,720,449; against a fictional notice of KRW 1,720,500 the difference is +51 KRW.
That difference is a starting point for reconciling scope and rounding rather than a refund or additional-payment determination.
Interpret zero, pending, and unsupported results
Unverified data remain pending
Unverified product classification or activity-year coverage withholds that row’s base and amount and the combined amount.
A positive deduction with missing evidence or missing confirmation has the same effect.
Confirmed rows do not turn their partial subtotal into a complete payment estimate.
If only entity relief remains unverified, the gross amount is shown while the final comparison amount remains pending.
A verified zero is a distinct result
A verified zero quantity or verified exclusions and relief can produce a zero charge after the required review.
A blank notice amount produces no notice difference, whereas a verified zero notice can be compared explicitly.
Diaper-only worksheets do not require plastic entity-relief confirmation, and cannot use a plastic relief amount.
Changing quantities, units, product names, or supporting references clears relevant confirmations and the previous result.
The updated data must be checked again so that a prior confirmation does not silently carry over.
A product outside the supported scope is not treated as a zero charge; it withholds the final amount and needs a separate official calculation.
Practical reconciliation and ordinary deadlines
When your notice differs from your records
For multiple sites, first reconcile product totals and export evidence, then check that entity relief has been applied only once.
For imported mixed-material products, confirm the accepted resin-input basis rather than assuming customs net weight is always the resin weight.
If EPR contributions appear to overlap the product charge, verify the applicable product, activity period and responsible business before changing a deduction.
To compare private collection and treatment quotations, use the separate business-site waste disposal contract cost calculator.
Enforcement Decree Article 12 sets the ordinary sequence: prior-year activity records by March 31, assessment notice by April 30, and payment by May 20.
Installments, exceptions, actual notices and KECO instructions must be checked separately; this worksheet does not determine holiday extensions or late-payment settlement.
If the relevant 2026 deadline has already passed, contact KECO about correcting the declaration and the actual payment instructions rather than waiting for the next cycle.
Exempt businesses must also check their exemption-confirmation and evidence submission requirements.
Frequently asked questions
Is this the same as a landfill or incineration charge?
This worksheet concerns manufactured or imported products.
The waste disposal charge for incineration or landfill and private treatment contract costs have different subjects and formulas.
Should I enter 2026 quantities because I report in 2026?
The supported cycle assesses 2025 activity during 2026.
Do not mix 2026 EPR or EcoAS expansions or a later index into the 2025 records.
Can I assume an EPR exclusion while checking eligibility?
Enter only a documented exclusion applicable to the product and activity year.
Uncertainty remains pending and is never converted into a zero-charge exemption.
Can I deduct 10 tonnes from every plastic product?
The 10 tonne manufacturer threshold and allowance relate to annual entity-level records, not each row.
Exactly 10 tonnes meets the weight exemption threshold, but evidence is still required.
Official reporting fields cannot be replaced with an unexplained excess quantity.
Can I deduct all recycled material from my gross total?
Deduct recognized material in the remaining products only.
If exports, other exclusions or the total resin figure already exclude that material, subtracting it again would duplicate the deduction.
Do diapers receive the plastic entity allowance?
Diapers have their own piece-based rate in Annex 2.
Plastic relief is confined to plastic charges.
Verified exclusions such as eligible medical-institution supplies are recorded as diaper quantity deductions.
Does a positive notice difference entitle me to a refund?
It means the notice exceeds the comparison reference.
Check quantities, entity relief, rounding and notice scope; the difference alone does not establish a refund or payment obligation.
Does saving the CSV submit my declaration?
The CSV is an internal reconciliation worksheet.
Submit activity and exemption records through the official system or your KECO office.
Pending review status remains in the export so you can identify missing evidence.
Official evidence and updates
Sources were verified on October 9, 2026 using the National Law Information OPEN API and official KECO guidance.
Article 12 of the Act uses MST 283445, effective August 20, 2026; Enforcement Decree Articles 10–12 use MST 285563, effective May 12, 2026; Enforcement Rule Articles 5 and 5-2 use MST 287435, effective June 22, 2026.
Annex 2 serial 18095327 was amended September 23, 2025 and is linked to the current decree.
Index Administrative Rule 2100000274134, Notice No. 2026-36, was issued February 3, 2026 and is effective January 1, 2026.
Administrative Rule 2100000268034, effective November 11, 2025, supports the total-entity sales and import basis, legal-entity treatment, and export evidence rules.
Where a general KECO index table stops at 2025, the verified 2026 notice takes precedence.
Future updates must recheck ordinary and product-specific indexes, Annex 2 rates and allowances, EPR and EcoAS activity-year coverage, export and exemption evidence, filing and payment dates, and actual notice rounding.
Reconcile the worksheet before filing
Separate product records and enter documented quantities in matching units.
Resolve product-classification, deduction-evidence and entity-relief checks wherever a result is pending.
Once review is complete, match the CSV scope against the official activity declaration and exemption confirmation, then follow your KECO office’s submission instructions.