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A laboratory products distribution company asks whether pipette tips and plastic tubes (empty or containing liquid) are subject to the special tax on non-reusable plastic packaging. The DGT confirms that pipette tips are exempt, while empty plastic tubes are taxable.
The ruling clarifies that empty plastic tubes are subject to the special tax on non-reusable plastic packaging, while pipette tips are exempt, affecting packaging tax obligations for laboratory product distributors.
The tax team reviews your specific situation.
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