🧭 Context
The flat-rate scales are an essential tool for simplifying the declaration of eco-contributions owed by market participants.
As part of Ecomaison's strategy, they enable the application of a standardized pricing for certain product categories within the sectors of Furniture, DIY Garden, and Toy Games.
The benefit is twofold: ensuring regulatory compliance for members while providing them with a simplified, secure, and tailored calculation method for their EPR obligations.
📌 Objective
Define the flat-rate tariffs applicable to the products of the concerned sectors for 2024 and 2025.
Simplify the administrative and financial management for members with simple grids.
Ensure a proper allocation of the eco-contribution to finance collection, reuse, recycling, and recovery.
🧩 Application Modalities
Scope: sectors Furniture, DIY-Garden, and Toys (excluding PMCB).
Format: Excel table published by Ecomaison, with scales valid for 2024 and 2025.
Application:
The member must apply the corresponding flats during their declarations.
The flat-rate eco-contribution applies when the products fall within the categories defined by Ecomaison.
In case of doubt (hybrid products, material mixtures), the member must verify with Ecomaison or refer to the product guides.
Effective Dates: scales published in December 2023, applicable for the years 2024 and 2025.
Concerned Stakeholders: market participants (manufacturers, importers, distributors).
🗂 Flat-rate eco-contribution scales for 2024 and 2025
This document presents the flat-rate eco-contribution scales applicable from January 1, 2024, and 2025 for product categories (furniture, bedding, DIY, garden, toys). The tariffs are expressed in euros excluding taxes (HT), per unit, per batch of 10 or 100 depending on the case, and are accompanied by the scale codes to be declared.
🔗 Link to the source document: Flat-rate Multi-sector Scales 2024–2025 (Excel FR & EN).
Click on ► to expand the menus
📅 Flat-rate eco-contribution scales - Valid from January 1, 2024
🪑 Furniture, furnishing elements, and fittings
Categories | Product type | Material | Flat-rate tariff € HT per unit | Scale code to declare | Flat-rate tariff € HT per batch of 10 | Scale code to declare |
All categories | Storage furniture | Material not specified | 3.833 | 02017000890 | 38.33 | 02017000900 |
Desk, table, worktop | Material not specified | 5.25 | 02019000890 | 52.5 | 02019000900 | |
Occasional | Accessory (hardware, box...) | Material not specified | 0.29 | 02022000890 | 2.9 | 02022000900 |
Shelves | Material not specified | 1.17 | 02020000890 | 11.7 | 02020000900 | |
Garden | Any type of furniture | Material not specified | 2.333 | 08000000890 | 23.33 | 08000000900 |
🛏 Seats and bedding
Categories | Product type | Material | Flat-rate tariff € HT per unit | Scale code to declare | Flat-rate tariff € HT per batch of 10 | Scale code to declare |
Seats | Inflatable seat | Plastic | 0.38 | 09053120890 | 3.8 | 09053120900 |
Chair | Non-padded | 1.08 | 09043120890 | 10.8 | 09043120900 | |
Armchair and office chair | Padded | 4.5 | 09043000890 | 45 | 09043000900 | |
Sofa (2 seats) | Padded | 16.667 | 09044000890 | 166.67 | 09044000900 | |
Sofa and living room set (3 seats and more) | Padded | 35 | 09045000890 | 350 | 09045000900 | |
Bedding | Mattress | Material not specified | 12.5 | 04061120890 | 125 | 04061120900 |
Bed legs | Material not specified | 0.133 | 04025120890 | 1.33 | 04025120900 | |
Inflatable mattress | Plastic | 1.7 | 04023000890 | 17 | 04023000900 | |
Topper | Material not specified | 6.25 | 04060120890 | 62.5 | 4060120900 | |
Bed base | Padded | 7.083 | 04062000890 | 70.83 | 04062000900 | |
Storage bed | Mechanical or non-mechanical | 11.25 | 04024000890 | 112.5 | 04024000900 | |
Bed frame | Material not specified | 8.34 | 03018120890 | 83.4 | 03018120900 | |
Bed head | Material not specified | 2.5 | 04077000890 | 25 | 04077000900 | |
Padded items | Cushions/pillows | Padded | 0.167 | 11031120890 | 1.67 | 11031120900 |
Quilts / sleeping bags | Padded | 0.5 | 11029120890 | 5 | 11029120900 | |
Textile decorations | Any type | Material not specified | 0.75 | 12071120890 | 7.5 | 12071120900 |
🛠 DIY and Garden
Categories | Product type | Flat-rate tariff € HT per unit | Scale code |
Cat.3 - DIY | 1. Hand tools and accessories | 0.16 | 21100000890 |
2. Large objects/non-electric machines | 1.5 | 21101000890 | |
3. Tools/work supports for working at height | 1.13 | 21102000890 | |
4. Personal equipment/protection | 0.05 | 21103000890 | |
5. DIY tarpaulins | 0.86 | 21104000890 | |
6. Buckets, tubs, and containers | 0.04 | 21105000890 | |
Cat.4 - Garden | 7. Maintenance hand tools | 0.32 | 22150000890 |
8. Gardening personal equipment | 0.32 | 22151000890 | |
9. Flower pots and containers | 0.43 | 22152000890 | |
10. Tarpaulins, covers, films, and nets | 0.32 | 22153000890 | |
11. Outdoor equipment | 0.75 | 22154000890 | |
12. Outdoor non-masonry structures | 1.13 | 22155000890 |
🧸 Toys
Categories | Product type | Flat-rate tariff € HT per batch of 100 | Scale code |
Toys | Toys, exploration, accessories, batch of 100 | 22 | 31208120910 |
📅 Flat-rate scales for eco-participation - Valid from January 1, 2025
🪑 Furniture, furnishing elements, and fixtures
Categories | Product type | Material | Flat-rate € excl. tax per unit | Scale code to declare | Flat-rate € excl. tax per batch of 10 | Scale code to declare |
All categories | Storage furniture | Material not specified | 5.43 | 02017000890 | 54.29 | 02017000900 |
Desk, table, worktop | Material not specified | 7.77 | 02019000890 | 77.73 | 02019000900 | |
Accessory | Accessory (hardware, box...) | Material not specified | 0.50 | 02022000890 | 5.04 | 02022000900 |
Shelf and racks | Material not specified | 1.63 | 02020000890 | 16.32 | 02020000900 | |
Garden | All types of furniture | Material not specified | 7.77 | 08000000890 | 77.73 | 08000000900 |
🛏 Seating and bedding
Categories | Product type | Material | Flat-rate € excl. tax per unit | Scale code to declare | Flat-rate € excl. tax per batch of 10 | Scale code to declare |
Seats | Inflatable seat | Plastic | 2.17 | 09053120890 | 21.7 | 09053120900 |
Chair | Non-padded | 1.37 | 09043120890 | 13.72 | 09043120900 | |
Armchair and office chair | Padded | 4.5 | 09043000890 | 45 | 09043000900 | |
Sofa (2 seats) | Padded | 25 | 09044000890 | 250 | 09044000900 | |
Sofa and living room (3 seats or more) | Padded | 35 | 09045000890 | 350 | 09045000900 | |
Bedding | Mattress | Material not specified | 12.5 | 04061120890 | 125 | 04061120900 |
Bed Feet | Material not specified | 0.5 | 04025120890 | 5 | 04025120900 | |
Inflatable Mattress | Plastic | 1.7 | 04023000890 | 17 | 04023000900 | |
Top Mattress | Material not specified | 6.25 | 04060120890 | 62.5 | 04060120900 | |
Bed Base | Padded | 7.083 | 04062000890 | 70.83 | 04062000900 | |
Storage Bed | Mechanical or without | 11.25 | 04024000890 | 112.5 | 04024000900 | |
Bed Frame | Material not specified | 8.34 | 03018120280 | 83.4 | 03018120280 | |
Headboard | Material not specified | 5.16 | 04077130120 | 51.6 | 04077130120 | |
Padded products | Cushion/Pillow | Padded | 0.33 | 11031120890 | 3.3 | 11031120900 |
Duvet / sleeping bag | Padded | 0.5 | 11029120890 | 5 | 11029120900 | |
Textile decoration | All types | Material not specified | 0.75 | 12071120890 | 7.5 | 12071120900 |
🛠 DIY and Garden
Categories | Product type | Flat-rate € excl. tax per unit | Scale code |
Cat.3 - DIY | 1. Hand tools and accessories | 0.24 | 21100000890 |
2. Large non-electric items/machines | 1.58 | 21101000890 | |
3. Tools/work supports at height | 1.13 | 21102000890 | |
4. Personal equipment/protection | 0.08 | 21103000890 | |
5. DIY tarpaulins | 1.29 | 21104000890 | |
6. Buckets, tubs, and containers | 0.06 | 21105000890 | |
Cat.4 - Garden | 7. Maintenance hand tools | 0.48 | 22150000890 |
8. Personal gardening equipment | 0.48 | 22151000890 | |
9. Flower pots and containers | 0.63 | 22152000890 | |
10. Tarpaulins, covers, films, and nets | 0.48 | 22153000890 | |
11. Outdoor equipment | 0.77 | 22154000890 | |
12. Non-masonry outdoor structures | 1.13 | 22155000890 |
🧸 Toys
Categories | Product type | Flat-rate € excl. tax per batch of 100 | Scale code to declare |
Toys | Toys, exploration, accessories, batch of 100 | 22 | 31208120910 |
🛠How to use the Excel file
Download the official file : Flat-rate scales for multiple sectors 2024–2025 (Excel FR & EN).
Select the relevant sector : Furniture, DIY-Garden, or Toys and Games.
Identify the product category : each product must be assigned to a predefined category.
Apply the flat-rate scale : enter the corresponding quantities or volumes to automatically calculate the due eco-participation.
Export/import the results into the Ecomaison Service Area for simplified annual declarations.
Verification : for mixed or out-of-scope products, consult the Declaration Guidelines document or contact Ecomaison.
📚 Important details to know
The flat-rate scale does not exempt the member from verifying the eligibility of products (scope and sector).
The files are available in French and English.
Expected formats : declaration via Ecomaison's online tool or by importing a compatible Excel file.
Frequent borderline cases :
Mixed products (e.g., electronic toys): be cautious, the flat rate does not apply if the product falls under another sector (WEEE).
Out-of-scope products (accessories, consumables): excluded from the flat-rate scale.
⚠ Points of attention
A regime error or omission can result in financial penalties and audits.
The use of simplified codes excludes any entitlement to eco-modulation bonuses or recycled material premiums.
Always verify that your products belong to the relevant sector before applying the flat-rate scale, especially for hybrid products or those containing components from other sectors.
Always check the updates of the scales.
🕒 Key benchmarks
Publication : December 2023
Application period : 2024 and 2025
Sectors concerned : Furniture, DIY-Garden, Toys
Available languages : FR & EN