{
"schema": "instica-epr-page/1",
"url": "https://instica.com/epr/glossary/importer",
"twins": {
"md": "https://instica.com/epr/glossary/importer.md",
"json": "https://instica.com/epr/glossary/importer.json"
},
"key": "P:importer",
"family": "P",
"locale": "en",
"lang": "en-US",
"title": "What is importer: definition and where it applies | Instica",
"h1": "What is importer?",
"description": "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.",
"answer": "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.",
"lastVerified": "2026-09-29",
"dateModified": "2026-09-29",
"dataset": {
"version": "v1-281284b7e7c1",
"licence": "CC-BY-4.0",
"licenceLine": "Reuse is allowed under CC-BY-4.0 with credit to Instica and a link to this page."
},
"cite": "Instica, “What is importer?”, https://instica.com/epr/glossary/importer, last verified 2026-09-29, dataset v1-281284b7e7c1, CC-BY-4.0.",
"about": [
{
"name": "United Kingdom Plastic Packaging Tax"
}
],
"facts": [
{
"id": "glossary-importer-definition",
"anchor": "https://instica.com/epr/glossary/importer#glossary-importer-definition",
"leafPath": "glossary[importer].definition",
"statement": "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).",
"value": "For the UK Plastic Packaging Tax, the business bringing goods into the UK, which is generally the consignee named on the import documents.",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"quote": "The importer will generally be the consignee on the importation documents",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-regime",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-regime",
"leafPath": "GB-PPT.regime",
"statement": "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).",
"value": "UK Plastic Packaging Tax (Finance Act 2021, Part 2, Sch 15)",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax",
"quote": "The tax came into force on 1 April 2022",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-regulator",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-regulator",
"leafPath": "GB-PPT.regulator",
"statement": "The regulator named for United Kingdom Plastic Packaging Tax is HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026).",
"value": "HM Revenue & Customs",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax",
"quote": "HM Revenue & Customs",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-obligated",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-obligated",
"leafPath": "GB-PPT.obligated",
"statement": "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).",
"value": true,
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"quote": "You must register for Plastic Packaging Tax if you:",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-organisation",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-organisation",
"leafPath": "GB-PPT.organisation",
"statement": "United Kingdom Plastic Packaging Tax organises producer duties through a government-run programme: HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026).",
"value": "government_run",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax .",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-registration",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-registration",
"leafPath": "GB-PPT.registration",
"statement": "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).",
"value": true,
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"quote": "You must register for Plastic Packaging Tax within 30 days of becoming liable for it.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-thresholds-registration-10t",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-thresholds-registration-10t",
"leafPath": "GB-PPT.thresholds[registration-10t]",
"statement": "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).",
"value": "10",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax",
"quote": "10 tonnes or more of finished plastic packaging components",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-thresholds-recycled-30pct",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-thresholds-recycled-30pct",
"leafPath": "GB-PPT.thresholds[recycled-30pct]",
"statement": "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).",
"value": "30",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax",
"quote": "Plastic packaging components containing 30% or more recycled plastic are not chargeable for the tax.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-exemptions-human-medicine",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-exemptions-human-medicine",
"leafPath": "GB-PPT.exemptions[human-medicine]",
"statement": "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).",
"value": "human-medicine",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax",
"quote": "used for the immediate packaging of licensed human medicine",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-exemptions-set-aside",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-exemptions-set-aside",
"leafPath": "GB-PPT.exemptions[set-aside]",
"statement": "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).",
"value": "set-aside",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax",
"quote": "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.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-exemptions-imported-transport",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-exemptions-imported-transport",
"leafPath": "GB-PPT.exemptions[imported-transport]",
"statement": "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).",
"value": "imported-transport",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax",
"quote": "Plastic Packaging Tax is not charged on transport packaging",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-exemptions-aircraft-ship-rail-stores",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-exemptions-aircraft-ship-rail-stores",
"leafPath": "GB-PPT.exemptions[aircraft-ship-rail-stores]",
"statement": "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).",
"value": "aircraft-ship-rail-stores",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax",
"quote": "used in aircraft, ship and rail goods stores",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-deadlines-registration-30d",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-deadlines-registration-30d",
"leafPath": "GB-PPT.deadlines[registration-30d]",
"statement": "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).",
"value": "within 30 days of meeting the 10-tonne threshold",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/register-for-plastic-packaging-tax",
"quote": "You must register within 30 days of meeting the 10 tonnes threshold.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-deadlines-quarterly-return-and-payment",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-deadlines-quarterly-return-and-payment",
"leafPath": "GB-PPT.deadlines[quarterly-return-and-payment]",
"statement": "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).",
"value": "last working day of the month after each quarter (30 Apr, 31 Jul, 31 Oct, 31 Jan, adjusted to the last working day)",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "no later than the last working day of the month following the end of the accounting period you are reporting.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-deadlines-pre-consumer-recycled-ends",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-deadlines-pre-consumer-recycled-ends",
"leafPath": "GB-PPT.deadlines[pre-consumer-recycled-ends]",
"statement": "In United Kingdom Plastic Packaging Tax, a deadline of another kind falls on April 1, 2027 (Source: gov.uk, retrieved September 29, 2026).",
"value": "2027-04-01",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax",
"quote": "Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-deadlines-return-amendment",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-deadlines-return-amendment",
"leafPath": "GB-PPT.deadlines[return-amendment]",
"statement": "In United Kingdom Plastic Packaging Tax, a deadline of another kind falls within 4 years of original due date (Source: gov.uk, retrieved September 29, 2026).",
"value": "within 4 years of original due date",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"quote": "within 4 years of the original return’s due date",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-penalties",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-penalties",
"leafPath": "GB-PPT.penalties",
"statement": "United Kingdom Plastic Packaging Tax lists 4 penalty rules, the first for late return of £100 for the first late return (Source: gov.uk, retrieved September 29, 2026).",
"value": 4,
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/plastic-packaging-tax-penalties",
"quote": "You may be charged a £100 penalty the first time you submit a return late and additional penalties for any further late returns.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-targets",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-targets",
"leafPath": "GB-PPT.targets",
"statement": "United Kingdom Plastic Packaging Tax sets 1 recycling target, the first on recycled plastic share per component at 30% per period, rate relief (Source: gov.uk, retrieved September 29, 2026).",
"value": 1,
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax",
"quote": "You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic.",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
},
{
"id": "gb-ppt-revenue-scope",
"anchor": "https://instica.com/epr/glossary/importer#gb-ppt-revenue-scope",
"leafPath": "GB-PPT.revenue_scope",
"statement": "In United Kingdom Plastic Packaging Tax, revenue tests use none (Source: gov.uk, retrieved September 29, 2026).",
"value": "none",
"unit": null,
"pending": false,
"source": {
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"quote": "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",
"quoteLang": "en",
"retrievedAt": "2026-09-29",
"status": "verified",
"label": "gov.uk"
}
}
],
"sections": [
{
"id": "answer",
"heading": null,
"kind": "answer",
"markdown": "\n\nimporter 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."
},
{
"id": "definition",
"heading": "What does importer mean?",
"kind": "body",
"markdown": "\n\n## What does importer mean?\n\nThis is the definition Instica uses for importer in its EPR dataset. The wording below is checked against the source named beside it.\n\nimporter: 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).\n\n> The importer will generally be the consignee on the importation documents\n>\n> Source: gov.uk (https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Language: en"
},
{
"id": "applies",
"heading": "Where does importer apply?",
"kind": "body",
"markdown": "\n\n## Where does importer apply?\n\nimporter 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.\n\n**Jurisdictions where importer applies**\n\n| Jurisdiction | Producer duty | Regulator | Verified |\n| --- | --- | --- | --- |\n| United Kingdom Plastic Packaging Tax | Yes | HM Revenue & Customs | verified Sep 29, 2026 |"
},
{
"id": "rules-gb-ppt",
"heading": "United Kingdom Plastic Packaging Tax: the rules behind the term",
"kind": "body",
"markdown": "\n\n## United Kingdom Plastic Packaging Tax: the rules behind the term\n\n13 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.\n\nIn 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).\n\nThe regulator named for United Kingdom Plastic Packaging Tax is HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026).\n\nProducers that place packaging on the market in United Kingdom Plastic Packaging Tax carry a producer responsibility duty (Source: gov.uk, retrieved September 29, 2026).\n\nUnited Kingdom Plastic Packaging Tax organises producer duties through a government-run programme: HM Revenue & Customs (Source: gov.uk, retrieved September 29, 2026).\n\nProducers must register in United Kingdom Plastic Packaging Tax; the registry is HMRC Plastic Packaging Tax online service (Source: gov.uk, retrieved September 29, 2026).\n\nIn 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).\n\nIn 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).\n\nUnited 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).\n\nUnited 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).\n\nUnited 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).\n\nUnited 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).\n\nIn 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).\n\nIn 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).\n\n> The tax came into force on 1 April 2022\n>\n> Source: gov.uk (https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax), Retrieved: September 29, 2026, Language: en"
},
{
"id": "related",
"heading": "Which terms are related to importer?",
"kind": "body",
"markdown": "\n\n## Which terms are related to importer?\n\n2 related terms help explain importer. Each links to its own entry.\n\n- [Plastic Packaging Tax](https://instica.com/epr/glossary/plastic-packaging-tax)\n- [producer](https://instica.com/epr/glossary/producer)"
},
{
"id": "used-on",
"heading": "Which Instica pages use importer?",
"kind": "body",
"markdown": "\n\n## Which Instica pages use importer?\n\nThis jurisdiction page puts importer into practice, with thresholds, deadlines and fees.\n\n- United Kingdom Plastic Packaging Tax EPR rules\n- [Check whether you owe](https://instica.com/epr/do-i-owe)"
},
{
"id": "faq",
"heading": "More questions",
"kind": "faq",
"markdown": "\n\n## More questions\n\n### What does importer mean?\n\nimporter 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."
},
{
"id": "estimate",
"heading": "How to read these figures",
"kind": "boilerplate",
"markdown": "\n\n## How to read these figures\n\n> **Estimate**: Instica measures, estimates and prepares. These pages describe published rules and rates with their sources and retrieval dates, and an estimate is never a filing. You review, sign and submit your own reports. Read the methodology page for how figures are sourced and checked, and confirm any value with the regulator or your producer responsibility organisation before you rely on it."
}
],
"sources": [
{
"url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "The tax came into force on 1 April 2022",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "used for the immediate packaging of licensed human medicine",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax .",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/plastic-packaging-tax-penalties",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "You may be charged a £100 penalty the first time you submit a return late and additional penalties for any further late returns.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "You must register within 30 days of meeting the 10 tonnes threshold.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "The importer will generally be the consignee on the importation documents",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "Plastic packaging components containing 30% or more recycled plastic are not chargeable for the tax.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "HM Revenue & Customs",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "You must register for Plastic Packaging Tax if you:",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "You must register for Plastic Packaging Tax within 30 days of becoming liable for it.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "10 tonnes or more of finished plastic packaging components",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "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.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "Plastic Packaging Tax is not charged on transport packaging",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/check-which-plastic-packaging-is-exempt-from-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "used in aircraft, ship and rail goods stores",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "no later than the last working day of the month following the end of the accounting period you are reporting.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "Before 1 April 2027, pre-consumer plastic waste that has been reprocessed can be used as a source of recycled plastic",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/completing-your-plastic-packaging-tax-return",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "within 4 years of the original return’s due date",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/check-if-you-need-to-register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "You will need to pay Plastic Packaging Tax if you have manufactured or imported plastic packaging components which contain less than 30% recycled plastic.",
"quoteLang": "en"
},
{
"url": "https://www.gov.uk/guidance/when-you-must-register-for-plastic-packaging-tax",
"label": "gov.uk",
"retrievedAt": "2026-09-29",
"status": "verified",
"quote": "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",
"quoteLang": "en"
}
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