As of 01/01/2023, a new tax on non-recycled plastic packaging applicable to imports has come into force.
This is a new tax on MANUFACTURING, IMPORT AND INTRA-COMMUNITY PURCHASE.
The tax does not apply if the plastic is recycled.
Every importer in each operation must indicate in his instruction by means of a document of proof from the supplier, and/or in writing from the interested party, the amount of kilos of non-recycled and non-reusable plastic contained in the import.
In the case of not containing plastic, it must also be indicated by means of a specific letter, in order not to pay the tax.
Recycled plastics are exempt. In case of no indication on the invoice by the supplier, the importer and, during the period 2023, may certify by means of an express declaration stating
indicate the kilos of non-recycled plastic contained in the containers/packaging, items such as strapping, bags, films, seals, etc.).
In intra-community shipments the tax is not applied as long as they are made and sent outside the territory of application of the tax (SPAIN).