Because plastic products are thrown randomly, it will damage the land environment and cause serious pollution. Therefore, for plastic products, the attitude of "tube plastic" has been maintained at home and abroad.
Tube plastic has already become an important measure in the process of promoting sustainable development globally. As early as January 1 this year, in order to manage plastic products, the EU has begun to levy a "plastic packaging tax".
The specific measures are: a tax rate of 0.8 euros (about 6.4 yuan) per kilogram of disposable plastic packaging.
In addition to the EU, HMRC also released a new tax last November, the Plastic Packaging Tax (PPT), for plastic packaging produced in the UK or imported into the UK. The resolution has been legislated in the Finance Bill 2021 and will take effect from 1 April 2022.
Regarding the plastic packaging tax, the General Administration of Customs stated that the plastic packaging tax is levied to improve the recycling and collection level of plastic waste, and also to supervise and promote the control of plastic products by exporters. Which sellers need to levy?
According to the resolution, UK producers of plastic packaging, importers of plastic packaging, commercial customers of plastic packaging producers and importers, and consumers of plastic packaging goods in the UK are obliged to pay. However, producers and importers of small amounts of plastic packaging will receive tax exemptions to reduce the administrative burden that is disproportionate to the tax payable.
The main content of plastic packaging tax
1. Less than 30% recycled plastic packaging is taxed at £200 per ton;
2. Businesses that produce and/or import less than 10 tons of plastic packaging within a 12-month period will be exempt;
3. Determine the scope of the tax by defining the types of taxable products and what can be recycled;
4. For small amounts of plastic Exemptions for packaging producers and importers;
5. Who is responsible for paying taxes and needs to be registered with HMRC;
6. How taxes are collected, recovered and enforced.
The tax will not be charged for plastic packaging in the following cases:
1. Have a recycled plastic content of 30% or more;
2. Made of a variety of materials, by weight, plastic is not the heaviest;
3. Manufacture or import of human medicines licensed for direct packaging;
4. Used as shipping packaging to import the product into the UK;
5. Exported, filled or unfilled, unless it is used as transport packaging to export the product to the UK.
Invoice planning
The above plastic packaging manufacturers or importers, ie enterprises that should pay the plastic packaging tax, should attach to their invoices a statement stating that the tax has been paid.
This invoicing rule was originally due to come into effect in April 2022, but recently HMRC said the plan would be delayed and specific requirements and information would be announced as soon as possible to give businesses time to prepare accordingly.
