INF/TE/IDP/RD/146  
 
1 December  2023 
(23-8244) Page: 1/12 
 Original: English  
 
UNOFFICIAL ROOM DOCUMENT1 
 
 
DIALOGUE ON PLASTIC POLLUTION AND ENVIRONMENTALLY  
SUSTAINABLE PLASTICS TRADE ( DPP) 
COMPILATIONS ATTACHED TO THE POSSIBLE MC13 STATEMENT   
Pre-Plenary meeting held on 23 November 2023  
 
  
 
1 Documents issued in the RD series are not official WTO documents. They usually appear in their 
language of submission and will not be translated systematically into the working languages of the WTO. They 
are intended for use in WTO meeting rooms and are a ttributed an unofficial symbol for archiving purposes only.  
Les documents de la série RD ne sont pas des documents officiels de l 'OMC. Ils ne paraissent 
généralement que dans la langue dans laquelle ils ont été communiqués et ne seront pas systématiquement 
traduits dans les langues de travail de l'OMC. Ils sont destinés aux salles de réunion de l'OMC et une cote non 
officielle leur est attribuée à des fins d'archivage.  
Los documentos de la serie RD no son documentos oficiales de la OMC. Por lo general se distribuyen en 
el idioma en que han sido presentados y no se traducen sistemáticamente a los idiomas de trabajo de la 
Organización. Se distribuyen para su uso en las salas de reunión de la OMC y se les asigna una signatura no 
oficial a efecto s de archivo únicamente.  INF/TE/IDP/RD/146  
 
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  DIALOGUE ON PLASTIC POLLUTION AND ENVIRONMENTALLY  
SUSTAINABLE PLASTICS TRADE ( DPP) 
COMPILATIONS ATTACHED TO THE POSSIBLE MC13 STATEMENT   
Pre-Plenary meeting held on 23 November 2023  
The following document has been presented during the DPP pre -plenary meeting held on 
23 November  2023 and is being circulated at the request of the Dialogue Coordinators.  
 
 
_______________  
 
 
1  FACTUAL COMPILATION I – OPEN, ILLUSTRATIVE, NON -EXHAUSTIVE AND EVOLVING 
COMPILA TION OF TRADE -RELATED TRANSPARENCY EFFORTS AND POTENTIAL ACTIONS 
IDENTIFIED  
1.1.  Across the work of the Dialogue, delegations and relevant stakeholders have extensively shared 
their trade -related plastics policies and approaches to tackle plastic pollution, inc luding their efforts 
to improve transparency, monitoring and understanding of trade flows across the full life cycle of 
plastics, including flows of plastics embedded in or associated with internationally traded goods, as 
well as of  alternative  plastics an d non -plastic substitutes and related trade measures. These 
discussions have been reflected in the Dialogue's Informal Summaries and Aide Memoires prepared 
by coordinators and facilitators, in the room documents (RDs) containing studies and presentations 
produced for the meetings, as well as in the Factual Summaries of technical discussions under the 
reduction ( INF/TE/IDP/RD/125 ) and promotion workstreams ( INF/TE/IDP/RD/88/Rev.1 ).2 
Delegations have further shared their trade -related plastics measures (TrPMs) through a dedicated 
Survey, whose results have been compiled in the Dialogue TrPMs Report ( INF/TE/IDP/W/11 ).   
1.2.  Reflecting such work , and recognizing the need to periodically update this compilation based 
on global, regional and domestic efforts, including those of other international processes, as well as 
on technical and scientific developments, the open, illustrative, non -exhaustive  and evolving 
compilation of suggestions and practices below has been developed based on the trade -related 
transparency efforts and approaches identified in the Survey and in Dialogue discussions:  
a. Support efforts undertaken at the WCO to improve internatio nal cooperation on the 
classifications of plastics  and plastic products , and of potential alternative plastics and 
non-plastic substitutes, in order to support monitoring and regulation of trade across their 
life cycles . 
b. Improve precise identification of t argeted goods/products in domestic customs 
classification to facilitate better monitoring, evaluation, reporting and regulation of trade 
in polymers, chemicals, additives, plastics and plastic products, and explore opportunities 
for individual and collecti ve actions to improve this transparency in the plastics economy .  
c. Identify customs and related technological solutions that can support transparency of 
trade flows across the life cycle of plastics . 
d. Promote cooperation, including with the private sector, o n standards, product identifiers 
and other applications that can support transparency of trade flows across the life cycle of 
plastics . 
e. Improve the understanding and transparency of TrPMs and enhance cooperation and peer -
learning, including by:  
 
2 These documents are available at the Dialogue's dedicated website: 
https://www.wto.org/english/tratop_e/ppesp_e/ppesp_e.htm   INF/TE/IDP/RD/146  
 
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  o Updating th e Survey of TrPMs on a regular basis, including with draft or proposed 
measures .    
o Sharing domestic, regional and international experiences leading to, whenever 
appropriate and practical, compilations of specific trade policy approaches . 
o Enhancing efforts  to identify and share TrPMs which are not currently well captured in 
the Survey, including subsidies, support measures, internal taxes, and EPR schemes .  
o Providing structured information on TrPMs and related issues in trade policy reviews . 
_______________  
 
 
  INF/TE/IDP/RD/146  
 
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  2  FACTUAL COMPILATION II - OPEN, ILLUSTRATIVE, NON -EXHAUSTIVE AND EVOLVING 
COMPILATION OF TRADE -RELATED CAPACITY BUILDING AND TECHNICAL ASSISTANCE 
NEEDS OF DEVELOPING MEMBERS, LEAST DEVELOPED MEMBERS AND VULNERABLE SMALL 
ISLAND DEVELOPING STATES (SIDS) IDENTIFIED IN DIALOGUE DISCUSSIONS . 
2.1.  Across the work of the Dialogue, delegations and relevant stakeholders have extensively shared 
their trade -related plastics policies and approaches to address pollution, including their trade -related 
capacity buil ding and technical assistance needs. These discussions have been reflected in the 
Dialogue's Informal Summaries and Aide Memoires prepared by coordinators and facilitators, in the 
room documents (RDs) containing studies and presentations produced for the m eetings, as well as 
in the Factual Summaries of technical discussions under the reduction ( INF/TE/IDP/RD/125 ) and 
promotion workstreams ( INF/TE/IDP/RD/88 /Rev.1 ).3 Delegations have further shared their Aid for 
Trade (AfT) needs assessments, approaches and suggestions through a dedicated Survey, whose 
results have been compiled in the Dialogue's AfT Assessment Report ( INF/TE/IDP/W/12 ).  
2.2.  Reflecting such work, and recognizing the need to periodically update this compilation based 
on global, regional and domestic efforts, including those of other international processes, as well as 
on technical and scientific developme nts, the open, illustrative, non -exhaustive and evolving 
compilation below of suggestions and practices has been developed based on the needs and 
approaches most often identified in the Survey and in Dialogue discussions:  
a. Enhance cooperation with instituti ons identified in discussions so far who lead or support 
technical assistance and capacity building projects to tackle plastic pollution with trade -
related elements, including: UNCTAD; UNEP; BRS; WCO; World Bank; GEF; WHO; FAO; 
ISO; UNIDO; UNDP; IMO; INTER POL; UNODC; OECD; ALADI; Inter -American 
Development Bank; European Investment Bank; Pacific Regional Infrastructure Facility; 
Oceania Customs Organisations; Secretariat of the Pacific Regional Environment 
Programme; WEF; IUCN and WWF . 
b. Involve relevant stak eholders in technical assistance and capacity building discussions and 
actions, including representatives of the: civil society; academia; businesses; industry 
associations; chambers of commerce; regional and international organisations; financial 
institut ions; and research institutions . 
c. Pursue the following actions to help better identify AfT plastic -related projects and needs 
in the AfT Global Review and increase Members' engagement in the process:  
o Prior categorisation of existing plastic -related programm es to better identify their 
nature, scope and linkages to trade . 
o Exchange of case studies, experiences and challenges in the implementation of 
domestic programmes, policies, activities, and efforts and establish a public platform 
containing good practices from Members . 
o Increase discussions on the topic in the Dialogue, feed findings into the AfT review 
process and prioritise plastic pollution in AfT strategies . 
o Introduce questions allowing for inputs on Members' priorities and needs on technical 
assistance and capacity building programmes specific or complementary to plastics 
and plastic pollution . 
o Introduce questions allowing Members and regional and international donor 
institutions and organisations to share specific information on existing AfT 
programmes targeted at tackling plastic pollution . 
o Organise Training and capacity building workshops (technical and  
non-technical) for delegates . 
o WTO Secretariat to work closely with the OECD and other institutions, including 
regional organisations, identified in th e discussions to enhance transparency of plastic 
pollution -related AfT information, while avoiding duplication of work . 
d. Priority areas in addressing trade -related aspects of plastic pollution identified by 
respondents of the AfT Survey (in order of respons e frequency):  
 
3 These documents are available at the Dialogue's dedicated website: 
https://www.wto.org/english/tratop_e/ppesp_e/ppesp_e.htm   INF/TE/IDP/RD/146  
 
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  o Improve the environmentally sound management, recovery and recycling of plastics . 
o Move towards more circular economies of plastics . 
o Design and implement trade policies to address plastic pollution . 
o Facilitate access to key technologies . 
o Expan d trade in environmentally sustainable and effective non -plastic substitutes and 
alternative plastics . 
o Develop and strengthen local capacities to produce environmentally sustainable and 
effective non -plastic substitutes and alternative plastics to single -use plastics . 
o Encourage collaboration with the relevant stakeholders through, inter alia, the 
exchange of knowledge and experience relating to the development of and access to 
environmentally sustainable and effective (including cost and functionally effect ive) 
non-plastic substitutes and alternative plastic to single -use plastics . 
e. Specific needs and challenges in addressing trade -related aspects of plastic pollution 
identified by respondents of the AfT and TrPM Surveys (in order of response frequency):  
o Domestic private sector engagement and partnerships  
o Access to technology  
o Civil so ciety engagement, including local and domestic stakeholders  
o Technical assistance on policy implementation  
o Financial and investment assistance  
o Technical assistance on policy development  
o Cooperation from value chain actors (incl. exporters)  
o Certification, testing and metrology  
o Regional cooperation  
o Cooperation from exporting and importing Members  
o Customs challenges  
 
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  INF/TE/IDP/RD/146  
 
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  3  FACTUAL COMPILATION III - OPEN, ILLUSTRATIVE, NON -EXHAUSTIVE AND EVOLVING 
COMPILATION OF PRODUCTS MOST OFTEN AD DRESSED BY TRPMS AND IDENTIFIED IN 
DIALOGUE DISCUSSIONS  
3.1.  Across the work of the Dialogue, delegations and stakeholders have extensively shared their 
trade -related plastics policies and approaches to address pollution. These discussions have been 
reflected i n the Dialogue's Informal Summaries and Aide Memoires prepared by coordinators and 
facilitators, in the room documents (RDs) containing studies and presentations produced for the 
meetings, as well as in the Factual Summary of technical discussions under th e reduction workstream 
(INF/TE/IDP/RD/125 ).4 Delegations have further shared their trade -related plastics measures 
(TrPMs) through a dedicated Survey, whose results have been compiled in the Dialogue TrPMs Report 
(INF/TE/IDP/W/11 ).  
3.2.  Reflecting such work, and recognizing the need to periodically update this compilation based 
on global, regional and domestic efforts, including those of other international processes, as well as 
on technical and scientific developments, the open, illustrativ e, non -exhaustive and evolving 
compilation below has been developed based on the specific plastic and plastic products that have 
most often been identified in TrPMs and in Dialogue discussions:  
a. Specific goods most often targeted by TrPMs and raised in Dial ogue discussions (in order 
of frequency):  
o Packaging  
o Single use plastic products (in general)  
o Wastes and scraps  
o (Single use ) Plastic bags  
o Tableware  
o Food containers  
o (Products containing) Recycled plastics (e.g. to ensure food safety)  
o Straws  
o Cups 
o (expanded) Polystyrene  
o Bottles  
o Film 
o (Microbeads in) Care products  
o Cotton buds  
o Beverage stirrers  
o Plastic lids  
o Sachets  
o Tyres  
o (Plastics component in) Electronics  
o Textiles  
o PVC 
o Fishing Gear  
_______________  
 
 
  
 
4 These documents a re available at the Dialogue's dedicated website: 
https://www.wto.org/english/tratop_e/ppesp_e/ppesp_e.htm   INF/TE/IDP/RD/146  
 
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  4  FACTUAL COMPILATION IV - OPEN, ILLUSTRATIVE, NON -EXHAUSTIVE AND EVOLVING 
COMPILATION OF TRPMS ON REDUCTION AND OTHER APPROACHES  
4.1.  Across the work of the Dialogue, delegations and stakeholders have extensively shared their 
trade -related plastics policies and approaches to address pol lution. These discussions have been 
reflected in the Dialogue's Informal Summaries and Aide Memoires prepared by coordinators and 
facilitators, in the room documents (RDs) containing studies and presentations produced for the 
meetings, as well as in the Fa ctual Summary of technical discussions under the reduction workstream 
(INF/TE/IDP/RD/125 ).5 Delegations have further shared their trade -related plastics measures 
(TrPMs) through a dedicated Survey, whose results have been compiled in the Dialogue TrPMs Report 
(INF/TE/IDP/W/11 ).  
4.2.  Reflecting such work,  and recognizing the need to periodically update this compilation based 
on global, regional and domestic efforts, including those of other international processes, as well as 
on technical and scientific developments, the open, illustrative, non -exhaustive and evolving 
compilation below has been developed based on the specific TrPMs that have most often been 
identified in the TrPMs Survey and in Dialogue discussions, as well as options for trade -related 
actions:  
a. Types of TrPMs most often identified in the Su rvey and raised in Dialogue discussions (in 
order of frequency):  
o Technical regulations or specifications (and related conformity assessment 
procedures), usually pursuing the following objectives:  
▪ Eco-design and labelling requirements (e.g. to facilitate re cycling, reuse, reduce 
unnecessary packing, material composition , additives  and transparency) . 
▪ Recycling targets and/or recyclability requirements . 
▪ Waste management (including its trans -boundary movement) and leakage 
avoidance (e.g. degradability/compostab ility requirements) .  
▪ Chemical, toxic, and hazardous substances management . 
▪ Food safety requirements, in particular for goods with recycled content . 
 
o Bans/prohibitions, usually pursuing the following objectives:  
▪ Restricting single -use plastics and other go ods (sometimes coupled with 
exceptions for medical goods, those certifiably degradable and/or compostable, 
or considering socio -economic factors) . 
▪ Waste management (including its trans -boundary movement) and leakage 
avoidance (e.g. banning imports and expo rts of wastes based on the Basel 
Convention, including when final destination/disposal cannot be ascertained) . 
▪ Chemical, toxic, and hazardous substances management (e.g. prohibiting the 
addition of microplastics in certain goods, or targeting certain polym ers or 
additives such as those covered by the Stockholm Convention) . 
 
o Import and export licences, usually pursuing the following objectives:  
▪ Waste management (including its trans -boundary movement) and leakage 
avoidance (e.g. implementing the Basel Convent ion prior informed consent 
requirements, or to verify waste recyclability, degradability and other criteria) . 
▪ Addressing single -use plastics and other goods (e.g. to help implement 
restrictions on single -use products, including by monitoring upstream input s). 
▪ Chemical, toxic, and hazardous substances management (e.g. to help implement 
controlled chemicals, additives and verify hazardousness criteria in recycled 
plastics) . 
 
o Internal taxes, usually pursuing the following objectives:  
 
5 These documents are available at the Di alogue's dedicated website: 
https://www.wto.org/english/tratop_e/ppesp_e/ppesp_e.htm   INF/TE/IDP/RD/146  
 
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  ▪ Fees (on goods, services or on a sector basis) to finance collection, repurposing 
and recycling activities and targets (and promote reuse, refill systems) . 
▪ (reimbursable) Charges on single -use pro ducts (e.g. bags) to reduce their 
consumption, promote re -usable goods and facilitate collection . 
 
o EPR schemes, usually pursuing the following objectives:  
▪ Waste management (including its trans -boundary movement) and leakage 
avoidance . 
▪ Enhance collection an d recycling rates . 
▪ Stimulate eco -designing innovation . 
▪ Promote reuse, refill systems . 
 
b. Options for trade -related actions raised in Dialogue discussions:  
o Align requirements and restrictions in key TrPMs (e.g. those targeting single -use 
plastic bags) to faci litate implementation, avoid illegal trade and improve market for 
non-plastic substitutes and alternative plastics . 
o Extend restrictions to exports currently only applicable to domestic consumption 
and/or imports .  
o Extend restrictions to domestic production  and consumption currently applicable to 
imports and/or exports . 
o Following a specific request, apply equivalent restrictions to exports of plastics and 
plastics products, including wastes and additives, to countries and regions which have 
imposed restricti ons on such goods . 
o Revise and continue to apply EPR schemes to exports, including at their end of life . 
o Review and realign tariff profiles to level the playing field between plastics and 
non-plastic substitutes and alternative plastics . 
o Prioritize the development of international standards applicable to sustainable and safe 
non-plastic substitutes and alternative plastics . 
o Prioritize sustainable and safe non -plastic substitutes and alternative plastics in public 
procurement tenders . 
o Promo te eco/sustainable design of products to facilitate the reduction of material use, 
their reuse, refill, refurbishment, remanufacturing or recycling . 
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  INF/TE/IDP/RD/146  
 
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  5  FACTUAL COMPILATION V – OPEN, ILLUSTRATIVE, NON -EXHAUSTIVE AND EVOLVING 
COMPILATION OF ALTERNATIVE PLASTICS AND NON -PLASTIC SUBSTITUTES AND OTHER 
RELEVANT GOODS, SERVICES AND TECHNOLOGIES MOST OFTEN ADDRESSED BY TRPMS 
AND IDENTIFIED IN DIALOGUE DISCUSSIONS  
5.1.  Across the work of the  Dialogue, delegations and stakeholders have extensively shared their 
trade -related plastics policies and approaches to promote environmentally sustainable, safe and 
effective alternative plastics and non -plastics substitutes, as well as other relevant goo ds, services 
and technologies. These discussions have been reflected in the Dialogue's Informal Summaries and 
Aide Memoires prepared by coordinators and facilitators, in the room documents (RDs) containing 
studies and presentations produced for the meeting s, as well as in the Factual Summary of technical 
discussions under the promotion workstream ( INF/TE/IDP/RD/88/Rev.1 ).6 Delegations have further 
shared their trade -related plastics measures (TrPMs) through a dedicated Survey, whose re sults 
have been compiled in the Dialogue TrPMs Report ( INF/TE/IDP/W/11 ).  
5.2.  Reflecting such work, and recognizing the need to periodically update this compilation based 
on global, regional and domestic efforts, including those of other international p rocesses, as well as 
on technical and scientific developments, the open, illustrative, non -exhaustive and evolving 
compilation below has been developed based on the specific goods, materials and services that have 
most often been identified in TrPMs and in  Dialogue discussions:  
a. Specific non -plastic substitutes mentioned by TrPMs and raised in the Dialogue 
discussions:  
 
Abaca (Manila hemp)  Algae biomass / Seaweed 
(brown, red, green)  Aluminium  
Areca leaves  Balsa Wood  Bamboo  
Banana/Plantain (leaves, 
stem, pseudo -stems or fibers)  By-products of ready -made 
garments ("jhoot")  Calabash hard shell  
Casein  Cellulose (fiber, nanofibers)  Ceramics  
Clay Coconut Husks  Coir 
Cork Corn husks, other by -products  Cotton (linters)  
Down  Fish skin or residues  Flax  
Fruit peels  Glass  Grape waste  
Hay  Hemp  Jute  
Leather  Linen  Microbial cellulose of mixed 
vegetables and bacteria  
Murta  Mushroom -based resins and 
materials  Natural waxes (e.g. beeswax)  
Nettles  Palm  Paper (cardboard)  
Pineapple leaves  Plant Waste  Rattan  
Ray  Rayon  Rice paper  
Silk  Sisal  Steel  
Straw  Sugarcane pulp – bagasse  Tofu waste  
Wheat (fibre, paper, husks, 
stems)  White clover  Wood (bark, pulp, chip)  
Wools (e.g. alpaca, angora, 
cashmere, sheep)  Natural fibers (vegetable 
fibres; animal fibres)  Mineral materials  
Technologies relevant for the production of non -plastic substitutes  
 
b. Specific alternative plastics mentioned by TrPMs and raised in the Dialogue discussions:  
o (Marine, nat urally, commercially) Biodegradable plastics  
o Bio-Low Density Polyethylene (Bio -LDPE)  
o Bioplastics  
o Bio-polypropylene  
 
6 These documents are available at the Dialogue's dedicated web site: 
https://www.wto.org/english/tratop_e/ppesp_e/ppesp_e.htm   INF/TE/IDP/RD/146  
 
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  o Corn-based resins  
o Low-density polyethylene (multiple use)  
o Polybutylene succinate (PBS)  
o Polylactic acid (PLA) and CPLA  
o rPET and other recycled plastics and recycled plastic containing goods  
o (Easily, commercially, effectively) Recyclable plastics and resins  
o Technologies relevant for the production of alternative plastics and meeting recycled 
content standards/requirements . 
 
c. Services mentioned by TrPMs and raised in the Dialogue discussions:  
o Re-fill and cleaning bottle and other consumer goods containers schemes  
o Reusable/returnable (takeaway food) packaging  
o Social and environmental impact assessment se rvices  
o Tracking, segregation, traceability and identification services  
o Renting, leasing and other product -service systems  
o Labelling, certification and conformity assessment services (e.g. regarding commercial 
compostability)  
o Product eco -design, research a nd development  
o Return and reimbursement systems (e.g. bottle and boxes deposit systems)  
o Upcycling processes  
o Research and development services  
o Post-consumer sorting, disassembly, remanufacturing and recycling services  
o Waste recovery, collection and mana gement  
o Clean -up services  
 
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  INF/TE/IDP/RD/146  
 
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  6  FACTUAL COMPILATION VI – OPEN, ILLUSTRATIVE, NON -EXHAUSTIVE AND EVOLVING 
COMPILATION OF TRPMS ON PROMOTION AND OTHER APPROACHES  
6.1.  Across the work of the Dialogue, delegations and stakeholders have extensively shared their 
trade -related plastics policies and approaches to promote environmentally sustainable trade. These 
discussions have been reflected in the Dialogue's Informal Summaries and Aide Memoires prepared 
by coordinators and facilitators, in  the room documents (RDs) containing studies and presentations 
produced for the meetings, as well as in the Factual Summary of technical discussions under the 
promotion workstream ( INF/TE/IDP/RD/88/Rev.1 ).7 Delegations have further s hared their trade -
related plastics measures (TrPMs) through a dedicated Survey, whose results have been compiled 
in the Dialogue TrPMs Report ( INF/TE/IDP/W/11 ).  
6.2.  Reflecting such work, and recognizing the need to periodically update this compilation based 
on global, regional and domestic efforts, including those of other international processes, as well as 
on technical and scientific developments, the open, illustrative, non -exhaustive and evolving 
compilation below has been developed based on the spe cific TrPMs that have most often been 
identified in the TrPMs Survey and in Dialogue discussions:  
6.3.  Types of TrPMs most often identified in the Survey and raised in Dialogue discussions (in order 
of frequency):  
a. Technical regulations or specifications (and re lated conformity assessment procedures), 
usually pursuing the following objectives:  
o Promotion of non -plastic substitutes and alternative plastics (e.g. by requiring 
minimum recycled content or certain preferable characteristics such as ease of 
recycling, c omposting or degradability, restricting certain goods while expressly 
exempting non -plastic substitutes and/or alternative plastics, or requiring labels to 
inform consumers) . 
o Promotion of technologies for waste management and other uses (e.g. requiring 
certain minimum performance for recycling processes or eco -design and circularity 
requirements as part of wider technology development efforts) . 
b. Bans/prohibitions, usually pursuing the following objectives:  
o Promotion of non -plastics substitutes and alternativ e plastics (e.g. by expressly 
exempting substitutes and/or alternatives, often coupled with wider technology 
development efforts) . 
c. Support measures, including grants and direct payments, preference in public 
procurement, tax concessions, and non -monetary s upport (e.g. advisory services and 
research and development, governmental certification or recognition labels, education 
campaigns and provision of collection and waste management infrastructure), usually 
pursuing the following objectives:  
o Promotion of non -plastics substitutes and alternative plastics, often specifically 
targeting the single -use plastics issue (e.g. research and development of new 
sustainable technologies, alternatives, and non -plastic substitutes, including through 
innovation grants and co mpetitions, or public procurement schemes with mandatory 
or preferential requirements for sustainable alternatives and non -plastic substitutes to 
certain plastic products, reusable packaging, or a minimum content of recycled 
plastics) . 
o Promoting re -use and  re-fill models (e.g. financing or providing collection, cleaning 
services) . 
o Promotion of technologies for waste management and other uses (e.g. 
waste -to-energy or waste -to-fuel facilities and other resource utilization schemes, or 
specific plastic goods recycling, such as packaging and agricultural films) . 
 
7 These documents are available at the Dialogue's dedicated website: 
https://www.wto.org/english/tratop_e/ppesp_e/ppesp_e.htm   INF/TE/IDP/RD/146  
 
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  d. Internal taxes, including value -added tax, income tax, environmental taxes on specific 
products (packaging or waste fee/levies), specific industry/sectoral contributions (e.g. as 
part of EPR schem es), usually pursuing the following objectives:  
o Promotion of non -plastics substitutes and alternative plastics (e.g. by expressly 
exempting substitutes and/or alternatives or by applying differential taxes, often 
coupled with wider technology development efforts) .  
 
__________