California's 2027 fee is calculated from your 2026 data
SB 54 fees start in January 2027. What you report during 2026 is the input. That makes this year's accuracy a pricing decision, not a paperwork one.
California is the largest single line in almost every US producer’s packaging EPR exposure — roughly 11.5% of the country by population, against Oregon’s 1.25%. Its fees begin in January 2027. The part that catches people out is that the invoice is calculated from data reported during 2026, which means the accuracy of this year’s submission is not a compliance detail. It is the input to next year’s bill, and an overstated weight is money paid every year until somebody corrects it.
The 2026 dates that matter
| 1 Jun 2026 | Producer registration, or small producer exemption application, due — passed. Late registration is still better than none. |
| 1 Jul 2026 | Baseline producer report using 2023 data. |
| 1 Aug 2026 | Individual source reduction plans. |
| 1 Jan 2027 | Fees begin. First statutory source reduction milestone: 10%. |
| 2030 | 20% source reduction. |
| 2032 | 25% source reduction; 65% recycling rate for covered plastic. |
Compiled from Holland & Knight’s summary of the final regulations and CalRecycle.
How the fee is built
The formula across all US programmes is the same: tonnage × base rate for that material × an eco-modulation multiplier. Two consequences follow, and both are actionable now.
Weight is the multiplicand. A 5% reduction in the gram weight of your heaviest component reduces the fee by 5% — permanently, in every state, every year. Light-weighting has always paid for itself in freight; now it pays twice.
Material choice swings the rate by more than twenty to one. Oregon is the only state to have published per-material rates so far, and the spread is stark:
| Material | Rate | Basis |
|---|---|---|
| Expanded polystyrene (EPS foam) | $1.38/lb | published |
| PVC / PVDC | $1.20/lb | modelled |
| Polystyrene rigid | $1.10/lb | modelled |
| Multi-layer laminate / stand-up pouches | $1.02/lb | published |
| Certified compostable plastics | $1.00/lb | modelled |
| Mixed / unclassified | $0.75/lb | modelled |
| PET — coloured bottles and thermoforms | $0.45/lb | modelled |
| PE film (poly mailers, shrink, bags) | $0.43/lb | published |
Rates as published for Oregon’s 2026 programme year, or modelled where no per-material figure has been published. See our packaging weight reference for the full table and the tolerance on each figure.
Source reduction is a separate workstream
SB 54’s fee obligation and its source reduction obligation are not the same thing and do not run on the same clock. The reduction targets — 10% by 2027, 20% by 2030, 25% by 2032, measured against a baseline — apply to plastic covered material and require a plan, not just a payment. Notably, CalRecycle has confirmed that a small producer exempt from reporting and fees is not exempt from the requirement that all covered packaging be recyclable or compostable by 2032.