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A manufacturer of T-shirt-style plastic bags has requested clarification on whether their products qualify as reusable and the requirements to meet this status. The Directorate-General for Taxes (DGT) has ruled that tax liability depends on whether it can be proven, through any admissible means of evidence, that the packaging has been designed for multiple rotations or uses.
Manufacturers must be able to provide evidence of the design and durability of their plastic bags to avoid the special tax on non-reusable packaging.
The tax team reviews your specific situation.
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