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Posted Tue, 18 Jan 2022 14:01:29 GMT by Demitrius
Hi, I have not managed to find a specific Plastic Packaging Tax (PPT) Section, so if there is please let me know :) Does being liable to PPT relate to incoterms? For example; A foreign supplier who is trading on inco-terms DDP, as they are the 'Importer Of Record' are they the ones liable to account and pay for PPT? Or is this where the 'jointly and severally liable' bit comes in, which to me means 'If you cant get the supplier to agree, its your problem' Thanks in advance
Posted Fri, 25 Feb 2022 13:10:19 GMT by HMRC Admin 19

If you import packaging components using incoterms, you should make sure you and other businesses know who is responsible for accounting for Plastic Packaging Tax.

The tax becomes chargeable when the goods are imported, but is accounted for quarterly in arrears rather than at the time of import.

Thank you.

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