Plastic Packaging Tax – Exemption Definitions Part 6

Packaging used in aircraft, ship and rail goods stores

Plastic Packaging Tax is not charged on packaging products that are used in aircraft, ship or railway stores for international journeys.

If the plastic packaging is subsequently imported (removed from stores and released into the UK) the import will have to be recorded, along with the weight and recycled content of the packaging.

You can find more information about what are classed as stores for this purpose in the Customs and Excise Management Act 1979 Section 1.