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A toy company has requested clarification on whether plastic jars with lids used to present their products are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they serve the function of packaging and do not constitute an integral part of the product.
Companies using plastic containers for product presentation must ensure compliance with the non-reusable plastic packaging tax, as such containers are classified as taxable packaging rather than part of the product itself.
The tax team reviews your specific situation.
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