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A cork industry association has requested clarification on whether stoppers containing plastic are subject to the tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has indicated that if these stoppers are used to seal non-reusable packaging, they fall within the scope of the tax, unless they consist of paints, inks, lacquers, or adhesives intended to be incorporated into taxed products.
The tax team reviews your specific situation.
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