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An importer of printing machinery has enquired whether the packaging of its consumables is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that if the containers are disposable, serve the function of packaging, are non-reusable, and contain plastic, they are subject to the tax.
Importers of printing consumables must assess whether their product packaging meets the criteria for the non-reusable plastic packaging tax, potentially increasing costs for disposable ink and resin containers.
The tax team reviews your specific situation.
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