Packaging in and out of scope of Plastic Packaging Tax - GOV.UK

2021-12-23 07:14:02 By : Mr. david wang

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This publication is available at https://www.gov.uk/government/publications/examples-of-packaging-in-and-out-of-scope-of-plastic-packaging-tax/packaging-in-and-out-of-scope-of-plastic-packaging-tax

This is packaging designed for use at any stage in the supply chain from the manufacturer to the user or consumer. It is used for the containment, protection, handling, delivery, or presentation of goods.

If the packaging component meets this definition, it does not matter if it is produced or imported for use in the supply chain of the goods, or by a consumer or user.

Examples of items of this type, that are subject to the tax, include:

Examples of items that do not meet this definition and are not subject to the tax include:

This is single use packaging designed to be used by a consumer or domestic user in containing any item or waste.

Examples of items covered by this category of products, that are subject to the tax, include:

Examples of items not covered by this category of products, that are not subject to the tax, include disposable:

Plastic packaging where the packaging function is secondary to the storage function is not subject to Plastic Packaging Tax.

Examples of items covered by this category of products, that are not subject to the tax, include:

Examples of items not covered by this category of products, that are subject to the tax, include:

Plastic packaging where the packaging is an integral part of the goods is not subject to Plastic Packaging Tax.

Examples of items covered by this category of products, that are not subject to the tax, include:

Examples of items not covered by this category of products, that are subject to the tax, include:

Plastic packaging where the packaging is designed primarily to be reused for the presentation of goods is not subject to Plastic Packaging Tax.

Examples of items covered by this category of products, that are not subject to the tax, include:

Examples of items not covered by this category of products, that are subject to the tax, include:

Transport packaging used to import goods into the UK is exempt from Plastic Packaging Tax if it is used to both:

You should consider how this packaging it used, rather than the type of packaging it is, when determining if the exemption applies. Find out more about when transport packaging is exempt.

Examples of items covered by this exemption (when used to prevent damage of multiple sales units or grouped packaging imported into the UK) include:

Examples of items not covered by this exemption, that are subject to the tax, include:

Don’t include personal or financial information like your National Insurance number or credit card details.

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