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  • Plastic Packaging Tax. Incoterms - who is the Importer

    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