EXCISE DUTY ON PLASTIC
Since 01 January 2023, the SPECIAL TAX ON NON RECYCLED AND NON REUSABLE PLASTIC PACKAGING is in force.
LAW 7/2022 OF APRIL 8, 2022 (BOE 09/04/2022)
The tax applies to the manufacture, import or intra-community acquisition of non-reusable plastic packaging, which is intended to contain, protect, handle, distribute or present goods. It includes:
- Empty and full packaging
- Plastic products intended to close, market or present non-reusable packaging.
Types of plastics taxed
- Non-reusable plastic packaging .
- Non-recycled plastic
Exemptions
There are some exemptions that allow the impact of the tax to be reduced or eliminated, such as:
- Recycled plastics :
- Medical devices :
- Small Imports :
Amount of the tax
The tax is 0.45 euros per kilogramme.
Taxpayers
The taxpayers who must declare and pay this tax are:
- Manufacturers of non-reusable plastic packaging.
- Importers
- Intra-Community purchasers
Documentation and Declaration
In order to declare the tax, taxpayers must submit the following documents
- Certification of recycled content
- Information on the quantity of non-recycled plastics and
- Penalties and Taxation
Failure to comply with the regulations may lead to financial penalties.
Object
The tax has a clear environmental objective.
Attached is a declaration of the plastic to be presented at the time of import customs clearance.