Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The right to a refund of the tax on plastic packaging depends on proving the final use of the product. Purchasers who are not taxpayers may request a refund if they prove the shipment is sent outside the territory. In the case of semi-finished products, the exemption requires demonstrating that the destination is not the production of packaging subject to the tax through prior declarations to suppliers.
The DGT's position remains constant in requiring proof of the destination or final use to allow for a refund or exemption. The most recent rulings specify the accreditation mechanisms, such as the prior declaration to suppliers for semi-finished products. No change in criterion is observed, but rather a specialization regarding plastic product scenarios.
Turning points
Establishes that the subsequent purchaser may request a refund if the product is intended for exempt uses, even if the importer is the initial taxpayer.
Specifies that the exemption for semi-finished products can be proven through a prior declaration to suppliers regarding the destination of the coils.
Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.