Customs formalities for the excise tax on non-reusable plastic packaging
Law 7/2022, of April 8, on waste and contaminated soil for a circular economy has established, in Chapter I of its Title VII, the special tax on non-reusable plastic packaging, including import as a taxable event. It will come into force on 1 January 2023.
In the following link you can find all the information about the new environmental tax, applicable from January 1, 2023:
Special tax on reusable plastic packaging .
For this reason, the relevant changes have been made to the import system to enable the management of this tax.
If you are going to import goods subject to this tax, check the customs formalities at the following link:
Tax Agency: Customs formalities .
If you need information or have questions about procedures related to the new tax, you have a informant at your disposal where you can select the different options that will be shown to you to obtain an answer to your questions.
If you prefer to speak to us, you can use the direct telephone call service, as well as a telephone appointment through the following link ADI .