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Find out which plastic packaging is exempt from tax and whether the packaging counts towards the 10 ton limit.

You should check the steps required to register for tax.

There are 3 types of products that meet the definition of packaging but are not taxed. It is not necessary to include these when calculating the total weight of manufactured or imported packaging. They are designed as:

There are two types of packaging that are exempt from tax, but they must be included in the calculation of the total weight of manufactured or imported packaging.

Two types of packaging are tax-exempt and should not be included in the total weight of manufactured or imported plastic packaging.

If the main purpose of plastic packaging is long-term storage of goods, no plastic packaging tax will be levied.

The packaging must be designed to contain the goods when they are sold to the user, and to contain, support or preserve the goods throughout their life cycle. The role of the product as a packaging should be inferior to the use by the end consumer.

If plastic packaging is an integral part of the goods sold to users or consumers, there is no plastic packaging tax, which means that the goods cannot be used or consumed without it. It is expected that once the goods are used or consumed, the packaging will be discarded or discarded with the goods.

Other plastic packaging is in place when the product is purchased and is not in place when the product is used, such as film packaging on a CD box, will still be taxed in the same way as other plastic packaging.

If plastic packaging is mainly designed to be reused to display goods to consumers, no plastic packaging tax will be levied.

The plastic packaging tax is not levied on plastic packaging that is manufactured or imported for use in "direct packaging" of medicines used by the licensee.

Immediate packaging is a container or other form of packaging that is in direct contact with the drug.

A medicinal product is a substance used by people to:

Medicines must be approved by the MHRA.

Find more information about pharmaceutical products.

No plastic packaging tax is levied on packaging components that are permanently recorded as being used for purposes other than packaging.

For example, a film used to coat whiteboards.

They must be recorded as shelved immediately before or after production or import.

You must keep records to show this.

Plastic packaging tax is not levied on shipping packaging used when shipping goods to the UK.

This exemption does not apply to normal packaging used to protect or contain goods subject to taxes, but it applies to additional packaging added to the import process.

Transport packaging is a packaging used to transport and transport multiple sales units or group packaging to prevent physical handling and transportation damage.

Packaging used to ensure the safe transportation of products imported into the UK will not be taxed.

For example, pallet packaging can consign products onto pallets.

Plastic packaging used only to transport goods within the UK will be taxed, as will unfilled transport plastic packaging itself imported as an article.

Find more information about what is classified as a shipping package.

Plastic packaging tax is also not levied on roads, railways, ships and air containers used to transport goods to the UK.

No plastic packaging tax is levied on packaged products used in stores for international travel. These can be shops on airplanes, ships, or railway vehicles.

If the plastic packaging is subsequently imported (taken out of the store and released to the UK), the import must be recorded along with the weight and recycled content of the packaging.

You can find more information about being classified as a store.

If the packaging is to be exported, you can postpone payment of taxes for up to 12 months.

Find more information about exporting plastic packaging.

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