Skip to main content

This is a new service – your feedback will help us to improve it.

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
Hi,

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.
Posted Thu, 01 Sep 2022 08:46:20 GMT by Kseniia
Hi Demitrius Have you already got the respnose regarding Importer with DDP Incoterms ? I bump into with the same issue and our customs agents say that Importer is Consignee in EX, so it means company UK I m cofused with this becouse with DDP we are not pay any customs due
Posted Tue, 06 Sep 2022 11:13:56 GMT by Demitrius
Hi, I did attend a few more webinars from HMRC where some more info came out, but ultimately its the receivers problem regardless of inco-terms. I did try and have a few conversations with suppliers who supply us on DDP but they are not willing to take responsibility. Speak to foreign suppliers to get info regarding the packaging used is painful. Your better off getting sample packaging sent to you direct from the foreign supplier and weighing it yourself, that's where we are heading.

You must be signed in to post in this forum.