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A query was raised regarding whether artificial casings used in sausages could be exempt from the special tax on plastic packaging on the grounds that they are an intrinsic part of the product. The Directorate-General for Taxes (DGT) has ruled that they are indeed considered packaging and are therefore subject to the tax.
Manufacturers of sausages using artificial plastic casings must account for the special tax on non-reusable plastic packaging, as these casings do not qualify for exemption as integral product components.
The tax team reviews your specific situation.
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