In the 'Do no significant harm' criteria relating to the objective of circular economy, the EU Taxonomy requires the use of materials which are 'recyclable'.
The definition of the term 'recyclable' has not been provided by the EU for the moment.
However, with regards to the use of plastic material, a globally accepted definition of the term was developed by the Association of Plastics Recyclers (APR) and the Plastics Recyclers Europe (PRE) in 2018.
'Recyclable' plastic must:
Be made of plastic that is collected for recycling, has market value, and/or is supported by a legislatively mandated program;
Be able to be processed and recycled with commercial recycling processes;
Be sorted and segregated into defined streams for recycling processes;
become a raw material that is used in the production of new products.
Complying with all requirements does not automatically designate a product recyclable, as the latter depends on the specific design of each packaging, as it can impact the quality of the recycling input material.
You can assess and determine the recyclability of plastic packaging by yourself through the RecyClass Online Tool.