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A manufacturer of plastic packaging has requested clarification on whether their products qualify as reusable to avoid taxation. The DGT has ruled that products are only considered reusable if they have been designed for multiple rotations, and this status must be substantiated with admissible evidence.
Companies manufacturing or distributing plastic packaging must ensure they have robust documentation to prove the reusability of their products to benefit from tax exemptions.
The tax team reviews your specific situation.
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