What this law is and to whom it affects?
This new law establishes a special duty of €0.45/kg of virgin plastic on non-reusable plastic packaging. This law defines packaging as "all articles designed to contain, protect, handle, distribute and present goods, unless such articles form an integral part of a product and are necessary to contain, support or preserve that product throughout its useful life and all elements thereof which are intended to be used, consumed or disposed of together".
Furthermore, this law classifies as non-reusable packaging that ones which "are not designed and marketed for multiple circuits or rotations throughout its life cycle or to be refilled for the same purpose for which it was designed".
Which products are taxed?
- Non-reusable packaging containing virgin plastic.
- Semi-finished plastic products intended for the production of the above-mentioned packaging.
- Products containing virgin plastic intended to enable the closure, marketing or presentation of non-reusable packaging.
Main sectors which are concerned
- Container caps and closures
- Mesh or netting
- Screen protection films.
- Plastic rings
- Packaging tape
- Protective film
- Cosmetic applicators
- Single-dose packs
- Boxes or cases containing a single product or assortment of products
- Wrapping
- Bottles, jerry cans and carafes
When will the payment of this tax be made?
- Manufacture: when the first delivery of this non-reusable packaging is made. In this case, invoices must show the quantity of non-recycled plastic in kg and the amount charged.
- Importation: at the moment in which the import duties accrue.
- Intra-Community acquisition of goods: on the 15th day of the month following that in which the dispatch of the goods to the acquirer begins, unless an invoice is issued earlier.
Exempted products:
- Reusable packaging
- Products for medical use.
- Agricultural products.
- Exemption of 5kg/month.
Information obtained from the CEP and the BOE. For any other information, please consult the Official Page of the BOE
Naeco and its products
At Naeco we have our Naeco Research team, which its specialised in Ecodesign so all our products are 100% reusable and 100% recyclable at the end of their useful life.
In order to easily identify the products that do comply with the 7/2022 regulation and are therefore exempt from this plastic tax, at Naeco we have updated our ECOETIC LABEL.
Our Ecolabel identifies whether the product is made from recycled material and what percentage of it is recycled, and whether it is a reusable product. This information is now available on all our products, both on the website and in the catalogue.
