EXCISE TAX ON NON-REUSABLE PLASTIC PACKAGING

This measure will be applied nationwide and will aim at waste prevention.

1ST January 2023, the Special Tax on non-reusable and non-recycled plastic packaging will come into force, the main objective of which is waste prevention.

It will be articulated as a tax of an indirect nature and its use will fall on the Spanish territory, including the Canary Islands, Ceuta and Melilla, based on the content of the plastic that is not reusable or cannot be recycled.

For tax purposes, packaging is considered to be any product, whether empty or full, used to contain, protect, handle, distribute and present goods, such as, for example, plastic cups or rolls for packaging and to prevent breakages in the transport of products, as well as all the products included in the definition in Article 2 of this law.

Packaging made of more than one material containing plastic will be taxed on the amount of non-reusable and non-recycled plastic it contains.

ACTIVITIES

Activities in which you can be a taxpayer of this tax:

• The import or intra-Community acquisition of goods contained in non-reusable plastic packaging and non-recycled plastic.
• The manufacture, importation or intra-Community acquisition of non-reusable plastic packaging or semi-finished plastic products intended to obtain it
• The manufacture, importation or intra-Community acquisition of plastic products intended for the closure, marketing or presentation of non-reusable plastic packaging and non-recycled plastic.

TAX RATE AND SCOPE OF APPLICATION

In this sense, the taxable base will be constituted by the quantity of non-recycled and non-reusable plastic, expressed in kilograms, contained in the products subject to the tax.

The tax rate will be 0.45 euros per kilogramme.

It is applicable at national level on manufacture, import and intra-Community acquisitions.

DEVENUE

Three cases in which the excise duty on plastic, non-reusable and non-recyclable packaging is due:

• In cases of manufacture, the accrual of the tax shall occur at the time when the first delivery is made or made available to the purchaser.
• In the case of importation, the tax shall become chargeable on the SAD of release for free circulation.
• In the case of intra-Community acquisitions, the tax shall become chargeable on the 15th day of the month following that in which dispatch or transport to the purchaser begins, unless the invoice for these operations is issued prior to that date, in which case the tax shall become chargeable on the date on which the invoice is issued.

EXEMPTIONS

There are several exemptions in which they are subject to this tax:

• Paints, inks, lacquers and adhesives designed to be incorporated into products intended to have the function of containing, protecting, handling or delivering goods or products.
• Small-scale imports or intra-Community acquisitions of packaging the total quantity of non-recycled plastic contained in the packaging which is the subject of the import or intra-Community acquisition does not exceed 5 kilograms.
• Products intended for the containment, protection, handling, distribution and presentation of medicines, medical devices, foodstuffs for special medical purposes, infant formula for hospital use or hazardous waste of medical origin, as well as plastic rolls for silage for agricultural and livestock use.

The accreditation that the imported plastic is recycled, or the part of the recycled plastic contained in the total, must be carried out under the terms set out in section 3 of article 77 of Law 7/22, that is, certified by an entity accredited to issue a certificate under the UNE-EN 15343/2008 standard, and may, temporarily during the year 2023, be carried out by means of the manufacturer's responsible declaration referred to in the tenth transitory provision of Law 7/22.

The accreditation must be made before the import customs office that is going to settle the tax.

A question to be clarified is the application of the tax to imports of goods that are presented, protected or packaged in plastic containers.

- Link : Provision 12578 of the BOE no. 180 of 2022

For two reasons, we understand that the exporter is aware of the characteristics of his products, but not of their packaging; and we also remember that this law only exists in Spain.

In this regard, we await the publication of a regulation implementing the law that clarifies it.

The GEODIS Spain Customs team will be at your disposal for any questions, clarification, or additional information you may need.