Payment of plastic packaging tax can be deferred for up to 12 months if the packaging is going to be exported. This is possible if the 'direct export condition' is met1.
What is the direct export condition?
The direct export condition is met in relation to a component at any time if2:
- Ìý
•ÌýÌýÌýÌý it is within the deferral period (ie 12 months beginning with the day on which the component is produced or imported)3
- Ìý
•ÌýÌýÌýÌý the person who is liable to the tax intends to export the component (and has consistently done so from the time the component was produced or imported)
Claiming a deferral
The taxpayer must maintain records to show the intention to export the plastic packaging.
The
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Web page updated on 17 Mar 2025 14:46