Microplastics to ECHA 2027 – annual emissions report, IUCLID and transport | Word/PDF/Excel

Microplastics to ECHA 2027 – annual report, IUCLID, estimated environmental releases and transport. From 2027 additional categories of manufacturers, industrial downstream users and certain suppliers of synthetic polymer microparticles (SPMs) must report estimated releases to the European Chemicals Agency (ECHA). The first reporting for these newly covered groups concerns calendar year 2026 and is due by 31 May 2027, but only if the business actually falls within REACH Annex XVII entry 78 paragraphs 11 or 12.

Digital document bundle: Five operational templates in Swedish, a Swedish user guide and a separate English User Guide, each in editable Word and searchable PDF, plus one Excel register with nine worksheets and 908 formulas. This equals 7 DOCX + 7 PDF + 1 XLSX = 15 customer files in one ZIP. The working templates and workbook are in Swedish; the English guide explains their use. The Excel register assists data collection; it cannot replace environmental estimation, an IUCLID dossier or submission in REACH-IT.

Which EU rule requires reporting?

Commission Regulation (EU) 2023/2055 inserted entry 78 in Annex XVII of REACH. It concerns specifically defined synthetic polymer microparticles (SPMs), not all plastics, polymer-containing goods or plastic pollution. Alongside limits on placing products on the market it provides derogations, information and labelling duties and annual reporting of estimated environmental releases. An exemption from the marketing restriction does not automatically remove information or reporting obligations. Assess the exact polymer, use, actor and derogation.

Paragraph 11 – manufacturers and industrial downstream users

Under entry 78 paragraph 11, the first report was due 31 May 2026 for 2025 from manufacturers and industrial downstream users handling SPM pellets, flakes and powders as feedstock in plastic manufacturing at industrial sites. From 2027, other SPM manufacturers and other industrial downstream users of SPM at industrial sites also report by 31 May for the previous year. Record uses, generic polymer identity, estimated releases including during transport, and the appropriate paragraph 4(a) derogation. Use actual sites, evidence and estimation methods: purchased or shipped mass is not the same as environmental releases.

Paragraph 12 – certain suppliers of SPM-containing products

Paragraph 12 applies from 2027 to certain suppliers first placing SPM-containing products on the EU market for professional users or the public under the specified derogations in paragraphs 4(b), 4(d), 4(e), or 5. Record the relevant end uses, generic polymer identities, estimated emissions (including transport) and legal derogation. This does not make every small retailer, cosmetics shop or buyer of plastic products a reporter. Check the actual first-placement and supplier/importer role. Swedish supervision differs for industrial reporters and certain suppliers.

What changed under EU 2026/1168?

Regulation (EU) 2026/1168 clarifies the medicinal-products exemption in paragraph 4(b) and adds a limited paragraph 4(g) derogation for product- and process-oriented R&D using no more than one tonne of SPM per year under its conditions. The revised paragraph 5(c) addresses particles permanently incorporated in a solid matrix during an intended end use lasting at least one year; that amendment applies from 22 June 2028. The product includes fields to document the actual legal provision. It does not treat research, medicines or solid matrices as blanket exemptions from every obligation.

Which data must be prepared for ECHA's IUCLID report?

According to ECHA, prepare the official report in IUCLID 6 and submit it through REACH-IT. In IUCLID sections 1/1.1 use substance name Synthetic polymer microparticles and inventory number 750-000-6. Provide relevant uses or end uses, derogations, generic polymer identity, estimated annual releases, and industrial-site information when required. This bundle is not an IUCLID dossier and has no integration with REACH-IT. Do not mark the report submitted until you hold a real ECHA acknowledgement.

Complete document list

Excel – nine worksheets and 908 formulas

Start summarises actors, polymers, uses, available emissions evidence and outstanding issues. Aktörer (Actors) distinguishes paragraphs 11 and 12. Polymerer (Polymers) holds SPM definitions and evidence. Användningar (Uses) links polymer, activity, reporting year and derogation. Utsläpp (Releases) compiles manually documented air, water, land and transport losses. Transport keeps shipped mass separate from released mass. Leverantörer (Suppliers) follows up missing documents. IUCLID & Beslut (Decision) logs review, draft and ECHA acknowledgement. Källor (Sources) provides EU and Swedish agency links.

Transport losses are aggregated by use ID and calendar year, avoiding automatic addition of shipments from a different year. The source product describes formula checks using 2 kg transport loss and 3.5 kg total estimated release, negative values, missing and recorded ECHA acknowledgements, and neutral blank rows. These are administrative test scenarios, not verified real-world releases or an ECHA approval; no independent test of the customer ZIP was conducted in this run.

Three practical examples

1. Industrial adhesives manufacturer: SPM is intentionally used in an industrial process during 2026. Determine paragraph 11 applicability and document generic identity, process emissions and transport losses.
2. Supplier of a product with a relevant derogation: Check whether the supplier's first placement and end use fall under paragraph 12. A vague statement such as 'no loose microplastic spill' does not replace a documented release estimate.
3. Plastic pellet operation: The special raw-material cohort began reporting in 2026 for the 2025 emissions year. The report due on 31 May 2027 covers 2026. A separate pellet spill-prevention plan does not automatically replace annual REACH reporting.

Six steps from evidence to submission

1. Scope: Verify the SPM definition, business role, industrial site, applicable derogation and whether paragraph 11 or 12 governs.
2. Uses: Map every relevant use and collect generic polymer identities and product/raw-material documentation.
3. Releases: Estimate process releases to air, water and land using documented methods, data and uncertainty.
4. Transport: Request logistics evidence of losses to the environment, collection measures and prevention of double counting.
5. Quality review: Resolve missing evidence, manually approve the methodology and retain corrections before preparing IUCLID.
6. Submission: Prepare the actual IUCLID dossier, send it through REACH-IT by the applicable 31 May and retain the real ECHA submission receipt.

Frequently asked questions

What is the deadline for reporting releases during 2026?

For businesses covered by paragraphs 11 or 12, the deadline is 31 May 2027.

Which companies must report?

Certain SPM manufacturers, industrial downstream users and suppliers under specified derogations; not every plastics business.

What is the difference between paragraphs 11 and 12?

Paragraph 11 addresses specific industrial manufacturers and downstream users; paragraph 12 addresses certain first suppliers of exempted SPM-containing products.

Must transport emissions be counted?

Yes, relevant estimated releases to the environment during transport, not the whole shipment weight.

Does this apply to cosmetics containing microplastics?

It depends on product, use, transition, derogation and actual supplier role. An INCI polymer name alone does not determine reporting.

Is 2027 the first deadline for plastic-pellet producers?

No, the relevant pellet/flake/powder raw-material group first reported by 31 May 2026 for emissions during 2025.

How should uncertain emissions be treated?

Record the method, assumptions and uncertainty; do not enter 0 kg simply because measurement data is missing.

Does Excel create an IUCLID or REACH-IT dossier?

No. IUCLID and REACH-IT are needed for official reporting; this is documentation support.

Are all documents available in English?

No. Five working templates and Excel are Swedish. A separate English User Guide is included; seven documents are supplied in both Word and PDF.

Is this package approved by ECHA or a legal expert?

No. It underwent AI-assisted source checks on 12 November 2026 but no independent legal, environmental-engineering or authority approval.

Related document templates

For a different duty concerning plastic spills, see the plastic pellets spill, drainage and risk plan package. For the separate consumer-cosmetics restriction, see the REACH microplastics in shampoo and shower gel 2027 package. This product specifically addresses 2026 emissions reporting to ECHA via IUCLID.

Official legal sources and limitations

reach · reg2023 · reg2026 · echa · naturvardsverket · echaGuidance

Version 1.0 · AI-assisted legal source review on 12 November 2026. No independent lawyer, environmental engineer, laboratory or authority has approved this bundle. It is not a submitted IUCLID dossier, verified emissions inventory or legal certificate. Verify each company's circumstances, current ECHA guidance and original evidence before use. Product ACTIVE; digital ZIP attached in Shopify Digital Products. Real buyer test and download remain unverified.

Related specialist guide: ECHA microplastics reporting 2027 – who reports, IUCLID and transport losses. Read about the rules and practical checks before using these templates.