Plastic Packaging Tax – Exemption Definitions Part 4

Transport packaging on imported goods

Plastic Packaging Tax is not charged on transport packaging used in the delivery of goods into the UK.

Transport packaging is either:

• packaging that is used to handle and transport a number of sales units or grouped packaging, to prevent physical handling and transport damage
• road, rail, ship and air containers

This means that packaging used to secure the safe transit of products on import to the UK will not be chargeable for the tax. For example, pallet wrap to secure consignments of products to pallets.

Plastic packaging used only to transport goods within the UK will be chargeable for the tax, as will unfilled transport plastic packaging imported as an item in its own right.