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A company has requested clarification on whether its zip-lock PE-PET bags, used for packaging 3D printing coils, are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they constitute packaging and will only be exempt if they are proven to be reusable.
Companies using non-reusable plastic packaging, such as specific PE-PET bags, must ensure they meet the criteria for reusability to avoid the special tax.
The tax team reviews your specific situation.
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