Plastic Packaging Tax ("PPT") - Outward processing

Hi, Are there any special rules or reliefs in relation to plastic packaging exported under Outward Processing arrangements? i.e., reusable plastic pallets that fall within the scope of the PPT regime are exported from the UK to the EU for cleaning and repair; the outward processing regime is used. The reusable plastic pallets are then reimported into the UK under the outward processing regime. Does the PPT regime impose the tax at the time of import, with a prior reclaim being made where the necessary conditions are met? Thanks

Hi
I would advise contacting the Customs and International trade helpline on 0300 322 9434.                                                                                                I would also check the following guidance :                                                                                                                                                                          Check which packaging is subject to Plastic Packaging Tax
and
Definition of finished plastic packaging components
Thankyou.