What is importer?
Last verified
importer means: For the UK Plastic Packaging Tax, the business bringing goods into the UK, which is generally the consignee named on the import documents. The Instica dataset lists importer in 1 jurisdiction, including United Kingdom Plastic Packaging Tax. Each rule below carries its source and retrieval date.
What does importer mean?
This is the definition Instica uses for importer in its EPR dataset. The wording below is checked against the source named beside it.
importer: For the UK Plastic Packaging Tax, the business bringing goods into the UK, which is generally the consignee named on the import documents. (Source: gov.uk, retrieved September 29, 2026).
Original wording
The importer will generally be the consignee on the importation documentsSource: gov.uk
Where does importer apply?
importer appears in the rules of 1 jurisdiction in the dataset. The table gives the duty and the regulator for each; the sections after it list every sourced rule.
| Jurisdiction | Producer duty | Regulator | Verified |
|---|---|---|---|
| United Kingdom Plastic Packaging Tax | Yes | HM Revenue & Customs | verified Sep 29, 2026 |
United Kingdom Plastic Packaging Tax: the rules behind the term
13 sourced rules for United Kingdom Plastic Packaging Tax. Each statement names its source and the date Instica retrieved it, and a rule without a primary source shows as not yet published.
In United Kingdom Plastic Packaging Tax, packaging producer duties rest on UK Plastic Packaging Tax (Finance Act 2021, Part 2, Sch 15) (Source: gov.uk, retrieved September 29, 2026).
The regulator named for United Kingdom Plastic Packaging Tax is HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026).
Producers that place packaging on the market in United Kingdom Plastic Packaging Tax carry a producer responsibility duty (Source: gov.uk, retrieved September 29, 2026).
United Kingdom Plastic Packaging Tax organises producer duties through a government-run programme: HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026).
Producers must register in United Kingdom Plastic Packaging Tax; the registry is HMRC Plastic Packaging Tax online service (Source: gov.uk, retrieved September 29, 2026).
In United Kingdom Plastic Packaging Tax, a tonnage threshold applies: 10 tonnes (finished plastic packaging components manufactured plus imported, next 30 days or last 12 months); it triggers registration (Source: gov.uk, retrieved September 29, 2026).
In United Kingdom Plastic Packaging Tax, a packaging weight threshold applies: 30 percent recycled plastic (per component); it exempts producers below it (Source: gov.uk, retrieved September 29, 2026).
United Kingdom Plastic Packaging Tax recognises this exemption: Immediate packaging of licensed human medicine It applies without a separate application (Source: gov.uk, retrieved September 29, 2026).
United Kingdom Plastic Packaging Tax recognises this exemption: Components permanently recorded as set aside for non-packaging use It applies without a separate application (Source: gov.uk, retrieved September 29, 2026).
United Kingdom Plastic Packaging Tax recognises this exemption: Transport (tertiary) packaging used to import goods; does not count toward the threshold It applies without a separate application (Source: gov.uk, retrieved September 29, 2026).
United Kingdom Plastic Packaging Tax recognises this exemption: Packaging in aircraft, ship and rail goods stores It applies without a separate application (Source: gov.uk, retrieved September 29, 2026).
In United Kingdom Plastic Packaging Tax, a registration deadline falls within 30 days of meeting the 10-tonne threshold (Source: gov.uk, retrieved September 29, 2026).
In United Kingdom Plastic Packaging Tax, a reporting deadline falls last working day of the month after each quarter (30 Apr, 31 Jul, 31 Oct, 31 Jan, adjusted to the last working day), covering 1 Apr-30 Jun; 1 Jul-30 Sep; 1 Oct-31 Dec; 1 Jan-31 Mar (Source: gov.uk, retrieved September 29, 2026).
Original wording
The tax came into force on 1 April 2022Source: gov.uk
Which Instica pages use importer?
This jurisdiction page puts importer into practice, with thresholds, deadlines and fees.
- United Kingdom Plastic Packaging Tax EPR rules
- Check whether you owe
More questions
What does importer mean?
importer means: For the UK Plastic Packaging Tax, the business bringing goods into the UK, which is generally the consignee named on the import documents. It applies in United Kingdom Plastic Packaging Tax.
How to read these figures
Sources
- gov.uk (check if you need to register for plastic packaging tax) retrieved
Original wording: The tax came into force on 1 April 2022
Original wording: HM Revenue & Customs
Original wording: 10 tonnes or more of finished plastic packaging components
Original wording: You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic.
- gov.uk (check which plastic packaging is exempt from plastic packaging tax) retrieved
Original wording: used for the immediate packaging of licensed human medicine
Original wording: You must record them as set aside before or as soon as they’ve been manufactured or imported, and you must keep records to show this.
Original wording: Plastic Packaging Tax is not charged on transport packaging
Original wording: used in aircraft, ship and rail goods stores
- gov.uk (completing your plastic packaging tax return) retrieved
Original wording: Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax .
Original wording: no later than the last working day of the month following the end of the accounting period you are reporting.
Original wording: within 4 years of the original return’s due date
- gov.uk (plastic packaging tax penalties) retrieved
Original wording: You may be charged a £100 penalty the first time you submit a return late and additional penalties for any further late returns.
- gov.uk (register for plastic packaging tax) retrieved
Original wording: You must register within 30 days of meeting the 10 tonnes threshold.
- gov.uk (when you must register for plastic packaging tax) retrieved
Original wording: The importer will generally be the consignee on the importation documents
Original wording: You must register for Plastic Packaging Tax if you:
Original wording: You must register for Plastic Packaging Tax within 30 days of becoming liable for it.
Original wording: expect to import into the UK or manufacture in the UK 10 tonnes or more of finished plastic packaging components in the next 30 days
- gov.uk (work out which packaging is subject to plastic packaging tax) retrieved
Original wording: Plastic packaging components containing 30% or more recycled plastic are not chargeable for the tax.
Original wording: Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic
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