The random littering of plastic products will damage the land environment and cause serious pollution. Therefore, for plastic products, the attitude of "pipe plastic" has been maintained at home and abroad.
Pipe plastic has already become an important measure in the process of promoting sustainable development all over the world. 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: Tax on disposable plastic packaging at the tax rate of 0.8 euros (about 6.4 yuan) per kilogram.
In addition to the EU, the UK General Administration of Taxation and customs also issued a new tax, namely plastic packaging tax (PPT), in November last year, which is applicable to plastic packaging produced in the UK or imported into the UK. The resolution has been legislated in the finance act 2021 and will enter into force from April 1, 2022.
With regard to the plastic packaging tax, the General Administration of Customs said that the collection of plastic packaging tax is not only to improve the recycling and collection level of plastic waste, but also to urge importers to control plastic products.
01 Which sellers need to levy?
According to the resolution, British plastic packaging manufacturers, plastic packaging importers, commercial customers of plastic packaging manufacturers and importers, and consumers who buy plastic packaging goods in the UK are obliged to pay. However, producers and importers of a small number of plastic packaging will be exempted from tax to reduce the disproportionate administrative burden compared with the tax payable.
02 Main contents of plastic packaging tax
1. The tax rate for recycled plastic packaging less than 30% is £ 200 per ton;
2. Enterprises that produce and / or import less than 10 tons of plastic packaging within 12 months will be exempted;
3. Determine the tax scope by defining the type and recyclable content of taxable products;
4. Exemption for a small number of producers and importers of plastic packaging;
5. Who is responsible for paying taxes needs to be registered with HMRC;
6. How to collect, recover and enforce taxes.
This tax will not be charged for plastic packaging in the following cases:
1. Having a recycled plastic content of 30% or more;
2. It is made of a variety of materials. By weight, the weight of plastic is not the heaviest;
3. Production or import of human drugs for direct packaging licensing;
4. Used as transport packaging to import products into the UK;
5. Export, filled or unfilled, unless it is used as a transport package to export the product to the UK.
03 Invoice planning
The above plastic packaging manufacturers or importers, as well as enterprises that should pay the plastic packaging tax, shall attach a statement to their invoices stating that the tax has been paid. This invoice rule was originally scheduled to take effect in April 2022, but HMRC recently said that the plan will be postponed, and the specific requirements and information will be announced as soon as possible, so that enterprises have time to make corresponding preparations.
Although it is not 2022 yet, in the face of the irreversible form of plastic ban, I hope relevant sellers can make adjustments as soon as possible to prepare for the arrival of plastic packaging tax.