New tax on non-reusable plastic packaging for imports into the EU from January 2023

Dear customers,

We inform you that on January 1, 2023, the tax on non-reusable plastic containers came into force. The purpose is to promote the prevention of the accumulation of non-reusable packaging and promote the recycling of plastic waste, contributing to the circular economy of this material.

In accordance with the regulations, any product intended to provide the function of containing, protecting, handling, distributing and presenting merchandise will be considered packaging.

The tax rate will be €0.45 per kg of non-recycled plastic and will apply to all imports into the EU. The % of recycled plastic exempt from payment must be accredited by means of a certificate in compliance with the UNE-EN 15343:2008 Standard, issued by an accredited certifying entity.

We inform you that for all imports to the EU that contains plastic material for their packaging, must detail in the invoice how many kgs. of recycled and non-recycled plastic the merchandise contains. That document must be signed, sealed and dated. In case that the merchandise does not contain plastic, it must be specified. In the following link you will find all the information about it.


The AGC Newtral team.