Plastic Packaging Tax – Exemption Definitions Part 7

Packaging components permanently designated for a use other than packaging

Plastic Packaging Tax is not charged on packaging components permanently designated or set aside for a use other than packaging before, or as soon as, they have been produced or imported.

This is provided they are for use other than for the containment, protection, handling, delivery or presentation of goods (whether that use is before or after sale to a consumer) and the manufacturer or importer keeps a record of that designation or setting aside.