The Spanish government is introducing a new tax regarding single-use plastic packaging. From this spring onwards, single-use plastics will be taxed at 0,45EUR/ KG.
As concern for the environment and consequences of the greenhouse effect continues to increase, the Spanish government has created a new tax which aims to support the prevention of waste production due to packaging and containers made of non-reusable plastic , as well as actively promoting recycled alternatives.
This new law concerning waste and contamination (7/2022 of the 8 th of April), has come into effect in the beginning of this year, and affects imports and intra-Community acquisitions of non-reusable packaging containing non-recycled plastics .
What is considered packaging in terms of this new law?
Any product made of any kind of material and used for containing, protecting, manipulating, distributing and presenting goods will carry the requirement to pay this new tax. In the case of packaging made of more than one material, tax will only be payable on the quantity of non-recycled plastic that it contains.
Packaging products made of other non-plastic materials such as wrapping stretch paper, 100% recycled strapping, aluminum strapping, or cardboard corners will not be affected by this tax .
How much will I need to pay?
For each intra-Community import or acquisition, you will need to declare the weight of non-recycled plastic components of each container . This will be taxed at 0,45 EUR/KG . Failure to comply with this new procedure will entail p enalties by the Spanish Tax Office .
Here are a couple of examples :
An engineer has requested a large batch of O rings for the engine of their superyacht. These spare parts come from a company in Germany and are packaged in different layers of single-use plastic . First, they individually come in small plastic bags , so they don’t get lost. Then, they have a bubble plastic cover , so they don’t get damaged, and finally, they come in a cardboard box wrapped with a plastic film for protection. Altogether, the spares are packed in 5kg of non-recycled plastic. This will add a cost of 2,25€ to the current import rates.
A chief stewardess has made an order of 1200 bottles of an exclusive brand of water delivered from Fiji Islands. Each bottle is made of non-recyclable plastic and has a weight of 50gr. In addition to the plastic of the water bottles, t hey come wrapped in bubble plastic and film . In total, the wrapping contains 6kg of plastic. If we count all the plastic together and calculate how much extra we will need to pay: (0.5 x 1200 + 6) x 0.45 = 272.7€, we have the extra cost to add to the import taxes.
If you have already been thinking of avoiding single-use plastics or changing to non-plastic materials for wrapping, or choosing a product brand that uses recyclable plastics, now is the time to do it .
At Evolution , we believe in a plastic-free sustainable world , and we want to help make things easier for you . Don’t worry, we understand that this is something new , so we will be here to guide you through the whole process . In Spain we are pioneers in applying this new tax , which is expected to affect the rest of Europe in the upcoming years. So act now and take advantage of this learning which may help you in the future, and which will certainly help our planet.
To make things even easier, we have prepared a form for you to complete by email before any intra-Community import or acquisition . Remember that you need to tell your provider to inform us about the total quantity of single-use plastic that can be found in each of your imports . Having this information in advance will help us with the all the formalities involving the new tax procedure.
If you have any doubts regarding this new tax , or any other questions related to customs in Spain , don’t hesitate to contact Manu , our experienced in-house Customs Broker , at customs@evolutionagents.com . He will be happy to help you with anything you may need. You can also explore the Spanish Tax Agency website for further information about this new tax.
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