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Posted Wed, 23 Mar 2022 10:33:42 GMT by CazMiller
Hello, I have not managed to find a specific Plastic Packaging Tax (PPT) Section, so apologies if this is the wrong forum. I am just trying to ascertain what this tax actually applies to when importing goods into the UK. If the individual product has a primary plastic wrap to protect the paint and then a cardboard box to prevent damage during transit, would the plastic tax apply to the primary packaging layer? The packaging is not modified, it is distributed in the UK with the same primary and secondary packaging (sometimes we add bubble wrap and shrink wrap but these are manufactured in the UK and we are in the process of confirming the UK supplier has paid the tax). There are no plastic labels. The individual product will be imported in multiple quantities, shrink wrapped to a pallet. From what I understand the shrink wrap consolidating the products is exempt, is this correct? Or is this tax only applicable to the importing of actual packaging, not products with protective plastic wrap? Any guidance would be greatly appreciated. Thank you for reading.
Posted Wed, 30 Mar 2022 09:47:27 GMT by HMRC Admin 2
Hi,

You can find guidance on what plastic packaging is exempt from Plastic Packaging Tax here:

Check which plastic packaging is exempt or excluded from Plastic Packaging Tax

Work out which packaging is subject to Plastic Packaging Tax

You can also contact us for further advice.

Imports and exports: general enquiries

Thank you.

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