Interpretation of plastic tax and EN 15343 certified recyclable plastic bags

From 2023 year 1 month 1 Starting on [date], Spain implemented a new plastic tax: a tax on non-reusable plastic packaging. This tax is 2022 year 4 a tax levied in the Circular Economy Waste and Contaminated Land Law approved in [month], and payment began on 2024 year 1 month 1 [date].

The tax has two purposes: to prevent the generation of waste from non-reusable plastic packaging and to promote the recycling of plastic waste, thereby promoting a circular economy for plastics.

1 What does the tax on non-reusable plastic packaging involve? Which products are affected?

This indirect tax applies to the use in Spain of non-reusable packaging containing plastic. This packaging is used to protect, handle, distribute, display, and sell products. Packaging used to contain and preserve products throughout their lifecycle is not subject to the tax. For example, plastic coffee bags, plastic dishwasher detergent packaging, plastic printer cartridges, or plastic air fresheners are not subject to this tax.

The tax also applies to semi-finished plastic products used to manufacture packaging and products containing plastic used for easy sealing, marketing, and display, such as caps, films, and bags. It also covers different types of bags, such as sales or primary packaging, collective packaging, and transport or tertiary packaging.

Non-reusable packaging refers to packaging that is not designed or sold for multiple lifecycles and cannot be refilled or reused for the same purpose for which it was originally created.

In short, the tax applies to the following types of products:

Non-reusable packaging bags containing plastic.

Semi-finished plastic products used in packaging manufacturing (prefabricated parts, thermoplastic sheets, etc.).

Plastic products used to seal, market, or display packaging, such as caps and plastic films.

List of taxable plastic packaging goods:

Cosmetic tools (mascara brushes, part of the container closure);

Trays for holding and protecting food, such as trays for sliced food, ready-to-eat food, fruits, meats, and fish;

Blister packs, boxes, and containers containing single products or multiple products;

Food freezer bags;

Vacuum packaging bags;

Bottles, drums, and carboys used to hold hygiene products, industrial products, and food, even if refillable and reusable, are designed for single use;

Food cans;

Straps, clips, clamps, and fasteners that form part of a container;

Boxes, wedges, or trays for fast food, takeout, or food;

Used to protect food or other products PET boxes;

Sewing and fishing line spools, and containers or dividers for stationery, perfumes, and food;

Disposable tableware supplied with containers;

Dispensers for pharmacy or perfume products, such as wet wipes, detergent scoops, and dental floss;

Dispensing devices that form part of the closure of containers for detergents, hygiene products, and other products;

CD bracket shafts sold with CD but not used for storage;

Single-dose packaging of food, pharmacy, or perfume products, and samples for advertising purposes;

Packaging bags for candy, ice cream, chocolate, and other products;

Non-reusable boxes, such as contact lens cases and box-type boxes;

Films used to contain, protect, handle, or transport goods or products, such as food-grade films and films used to package books, magazines, cologne, suitcases, and flowers;

Flower pots used only for the sale and transport of plants, not for storing plants during their growth;

Nets, such as nets for fruit or toys;

Beverage straws attached to containers;

Lids and caps for containers, whether plastic or other materials, as long as the container is non-reusable;

Disposable plastic tableware, such as plates, glasses, jugs, cups, and tumblers;

Plastic rings that hold packaging units together, such as plastic rings for beverage cans;

Plastic bags and films for packaging;

Films used to display all types of products that form sales units or collective packaging, such as films covering cigarette packs or forming bottled water packaging;

Bubble wrap can wrap multiple sales units and can even serve as primary packaging;

Products not subject to plastic tax

2 Who bears the tax on non-reusable plastic packaging?

The tax is borne by the manufacturers, importers, and intra-EU purchasers of these products. Furthermore, illegal possession of these products is also subject to tax.

The tax base is determined according to the quantity of non-recycled plastic (in kilograms) in the taxable product.

The applicable rate is 0.45 euros per kilogram of non-recycled plastic contained in the taxable product. When the taxable product is composed of plastic and other materials, only the non-recycled plastic contained in the product is taxed.

The recycled plastic content in the taxable product must be determined by a formally accredited body according to UNE-EN 15343:2008 To be exempt from plastic tax, a traceability and consistency assessment of plastic recycling and regenerated components must be conducted according to the standard.

3 How to be exempt from plastic tax?

EN15343 The certification is a universally recognized recyclable certification in the EU, Shunxingyuan Packaging's EN15343 certification certificates include ENAC mark, recognized by most EU countries and organizations. Using EN15343 certified recyclable plastic bag products requires strict production according to the certificate's regeneration ratio. The factory must maintain a total balance sheet, ensuring that finished products match raw materials. Providing raw material information (signed and sealed), finished product delivery information (signed and sealed), pro forma invoice (signed and sealed), and certificate to customs can verify the environmental attributes of the recyclable plastic bags.