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A manufacturer of food supplements sought clarification on whether their non-reusable plastic packaging was exempt from the special tax. The DGT ruled that, as the products are neither medicines nor foods for special medical purposes, the packaging is subject to the tax.
Manufacturers of food supplements must account for the plastic packaging tax on non-reusable containers, as these products do not meet the criteria for tax exemption.
The tax team reviews your specific situation.
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