How to deal with recyclable packages?

Background:
We have items sold with recyclable packages.
We need to track those packages and report the number of packages to recycling centre (RC).
RC will bill us for every package we sold to our clients (pkg price is fixed by the law)

I must set it up as and Item but I can not figure out, what is the best way to go about it.

I was thinking about Item as a service with a
Sales Account:  Package (under Liability) 
C.O.G.S. Account: (default COGS)

But I am not sure, will this work.