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A company has requested clarification on how to certify the amount of non-recycled plastic in packaging when importing raw materials. The DGT indicates that, if official certification or a manufacturer's responsible declaration is not available, the total amount of imported plastic must be recorded in the customs declaration as the tax base.
Companies importing raw materials for packaging must ensure they possess valid certification or manufacturer declarations to avoid being taxed on the total plastic weight rather than just the non-recycled portion.
The tax team reviews your specific situation.
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