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A company selling packaged goods asks whether it can claim exemption or refund of the tax on non-reusable plastic packaging for shipments outside the application area. The DGT rules that exemption does not apply as the company is not a manufacturer, but it may claim a refund if it provides evidence of shipment and payment of the tax.
Non-manufacturers selling packaged goods outside the application territory cannot claim exemption from the plastic packaging tax but may request a refund if they prove shipment and tax payment.
The tax team reviews your specific situation.
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