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A customs agent enquired whether importing active ingredients for pharmaceutical products allows for the exemption from the non-reusable plastic packaging tax. The Directorate-General for Taxes (DGT) ruled that the exemption applies if the packaging contains active ingredients intended for the manufacture of medicines and provided that good manufacturing practice standards are met.
This ruling clarifies the eligibility for tax exemptions on plastic packaging used for pharmaceutical active ingredients, potentially reducing tax liabilities for importers of medicinal components provided they adhere to manufacturing standards.
The tax team reviews your specific situation.
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