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A company has requested clarification on whether multi-purpose flexible containers (FIBC or Big Bags) are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that if they are designed for multiple rotations, they are not subject to the tax.
Companies using FIBCs or Big Bags can avoid the special plastic packaging tax provided they can demonstrate the containers are designed for multiple uses.
The tax team reviews your specific situation.
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