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A transport company has requested clarification on whether dosing and spray pumps for soaps or detergents are subject to the special tax on non-reusable plastic packaging. The DGT has ruled that they are, as these products are intended to facilitate the closure, marketing, or presentation of such packaging.
Manufacturers and distributors of dosing and spray pumps must account for the special tax on non-reusable plastic packaging, as these components are classified as part of the packaging system.
The tax team reviews your specific situation.
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