General information
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Target Scope
Non-reusable packaging containing plastic is included in the target scope of this tax insofar as it is designed to contain, protect, handle, distribute and present goods, whether it is presented empty or in the form in which it is presented for the function for which it was designed.
For tax purposes, packaging is not considered to be packaging that forms an integral part of the goods and is necessary to contain, support or preserve them throughout their life cycle and is intended to be used, consumed or disposed of together with the goods.
In addition, it includes semi-finished plastic products intended for the production of such packaging and products containing plastic intended to enable it to be closed, marketed or presented.
Semi-finished products are products obtained from raw materials which have undergone one or more processing operations and which require one or more further processing operations before they can be used as packaging.Examples are preforms or thermoplastic sheets.