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The applicant asks whether empty plastic (ABS) inhalers for medicinal use are subject to the special tax on non-reusable plastic packaging. The DGT determines that they are indeed subject to the tax, but may benefit from an exemption if the requirements regarding intended use and certification are met.
Companies manufacturing or importing medicinal plastic inhalers must assess whether their products qualify for the non-reusable plastic packaging tax exemption based on specific usage criteria and documentation.
The tax team reviews your specific situation.
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