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A manufacturer of polypropylene food packaging has requested clarification on whether its products qualify as reusable for tax purposes. The Directorate General of Taxes (DGT) clarifies that if packaging is designed for multiple rotations or refills, it falls outside the scope of the special tax.
This ruling provides legal certainty for manufacturers of durable plastic packaging, confirming that products designed for repeated use are not subject to the non-reusable plastic tax.
The tax team reviews your specific situation.
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