The Ministry of the Environment and Climate Change has published Ordinance GM/MMA No. 1,778/2026, establishing the National Reverse Logistics System (Sisrev-BR) and regulating aspects related to the reporting, monitoring, and traceability of reverse logistics systems. Of particular relevance to manufacturers of products sold in plastic packaging, the regulation also details mechanisms for verifying compliance with the recycled content incorporation obligation set forth in Decree No. 12,688/2025.
Integrated with Sinir, Sisrev-BR will serve as the national platform for consolidating and reporting results, ensuring traceability, and supporting the oversight of reverse logistics systems; it covers both collective models—operated by management entities—and individual models implemented directly by companies.
Regarding recycled content, the Ordinance regulates the traceability mechanisms established in Decree No. 12,688/2025. Information concerning the content rate should preferably be verified via a traceability platform authorized by the MMA, and data for the previous year must be entered annually by April 30 for subsequent inclusion in annual results reports.
For each company, the recycled content rate will be calculated based on the ratio between the mass of incorporated recycled inputs and the total mass of products or packaging placed on the market, considering the total volume of products or packaging throughout the year. In individual models, this rate will be reported by the company itself. In collective models, the rate reported by the management entity will correspond to the weighted average of participating companies, broken down by material type and considering only those products or packaging subject to the recycled content incorporation obligation. The Ordinance also expressly prohibits the use of credits or credit certificates linked to the recycled content index, reinforcing that meeting the target depends on the actual incorporation of recycled material into products or packaging. Furthermore,
for domestic manufacturers, the mass of recycled waste of imported origin cannot be counted toward the calculation of targets. For importers, in turn, the declaration of recycled content must be accompanied by the forms of certification stipulated in the regulation.
However, a significant point remains unresolved. The Ordinance regulates Article 33, Paragraph 2, of Decree No. 12.688/2025 regarding the traceability of recycled content, but it does not address Paragraph 3, which provides that the targets do not apply to packaging subject to
specific regulations. Consequently, significant questions of interpretation remain regarding the scope of this exception for certain sectors and products.
Despite this progress, the regulation does not resolve all issues related to Decree No. 12.688/2025. The aforementioned interpretative issues persist regarding the scope of exceptions to the targets and the application of obligations in situations subject to specific regulatory or technical restrictions. The new regime clarifies the processes for traceability, calculation, and reporting while simultaneously providing public authorities with a more robust framework for monitoring and enforcement. In this context, adopting internal governance and documentation mechanisms becomes increasingly important; these mechanisms should enable companies to demonstrate both compliance with the targets and, where applicable, the grounds for excluding specific products or packaging from the calculation base.
Leonardo Mattoso Sacilotto | leonardo.sacilotto@nascimentomourao.adv.br
Partner, Environmental, Regulatory, and Biodiversity Law Practice.
