Posted: 19/10/2023

HMRC Enforcement of Plastic Packaging Tax claims on imports – Member Insight Appreciated  

This week, the subject of recycled content claims on imported packaging in respect of the Plastic Packaging Tax was discussed in parliament.

The discussion focused on examples of claims of 30% recycled content in packaging that is imported into the UK, but in instances where this is not deemed technically possible. The outcome of this is that tax is not being paid on items due to false claims, and that UK manufacturers of packaging are being burdened with requirements of proof that importers are able to avoid.

HMRC’s guidance on the Plastic Packaging Tax includes Joint and Several Liability. This requires the full packaging chain from manufacture to retailer to verify any claims of recycled content made in respect of meeting the 30% threshold of the tax.

RECOUP would ask any members with insight into these challenges, or examples where they believe this is taking place to let us know by emailing:

RECOUP will continue to follow these developments as they progress.

The full transcript can be read by clicking here.