HMRC Plastic Packaging Tax October Update

HMRC has sent the October stakeholder update for Plastic Packaging Tax to the CIOT and other stakeholders.

HMRC also stated:

“HMRC have determined that reusable plastic crates falls within the definition of transport packaging and are therefore exempt from Plastic Packaging Tax when imported into the UK filled with goods. We have been updating GOV.UK guidance to reflect this position which you can now find here: Check which packaging is not subject to Plastic Packaging Tax - GOV.UK (www.gov.uk)

To accompany the guidance, please find attached the Comms Package for October with highlighted updates to the transport packaging section to help you communicate this to businesses.“