Updated HMRC guidance on Plastic Packaging Tax

Published on: 10 January 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated the ‘Importers of plastic packaging’ section to show that certain types of reusable packaging will not be subject to Plastic Packaging Tax if they are imported into the UK under the Temporary Admission procedure.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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