Freight Forwarder Asked Us to Declare Plastic Tax - What's Going On?

About Spain’s Non-Reusable Plastic Packaging Tax

Since January 1, 2023, Spain has implemented a special tax policy on non-reusable plastic packaging. This policy affects importers, manufacturers, and EU purchasers. To help related enterprises fully understand the policy content and make compliant declarations, we have compiled key points for your reference.

Tax Scope and Objects

Applicable Products:

All non-reusable plastic packaging, covering common materials such as PET, PE, PS, PVC, etc.

Exemption Conditions:

• Packaging made from recycled plastic (valid proof required)
• Monthly imports less than 5 kg (note that cumulative imports exceeding 5 kg in the same month require full tax payment)

Tax Rate and Declaration Requirements

Tax Rate Standard: €0.45 per kilogram of non-recyclable plastic

Declaration Method:

• Fill in the weight of non-recyclable plastic in Box 47 of the import declaration (DUA)
• Clearly mark the kilograms of recycled and non-recycled plastic in commercial invoices, packing lists, or additional declarations
• Transition period: Within 12 months of policy implementation, recycled plastic proof can be submitted through supplier declaration, subsequently requiring tax authority (AEAT) designated format

Taxpayers and Responsibilities

1. Manufacturers: Companies producing non-reusable plastic packaging within Spain

2. Importers: Companies importing products containing plastic packaging from inside or outside the EU

3. EU Purchasers: Companies purchasing related products within the EU

Note: Importers do not need to register a CIP code but must retain complete plastic packaging usage records.

Common Questions and Considerations

1. Mixed Packaging Declaration:

If product packaging only partially contains plastic (such as paper packaging with plastic accessories), only the weight of the plastic portion needs to be declared.

2. Recycled Material Proof:

Suppliers need to provide certificates of origin proving plastic comes from recycled materials.

3. Multiple Import Accumulation:

Multiple imports within the same month require cumulative weight calculation, with amounts exceeding 5 kg requiring full tax payment.

Example Illustration

Using bottled water as an example:

Primary Packaging:

Plastic bottles (declaration required)

Secondary Packaging:

Shrink wrap for 12 bottles (declaration required)

Tertiary Packaging:

Plastic film on pallets (declaration required)

MYU Logistics Helps You Comply

As a local logistics service provider deeply rooted in Spain, MYU Logistics team is familiar with various local tax policies and can provide you with:

• Professional declaration consulting and guidance
• Complete document preparation support
• Compliant customs clearance services

Ensuring your cargo clears smoothly, avoiding additional costs and risks from improper declarations.

Contact us for more professional guidance on Spanish tax policies!