Plastic packaging taxes in the EU
A tax on non-reusable plastic packaging has taken effect in Spain. Similar measures have been proposed in Italy and Portugal. The implementations of these have been postponed to 1 January 2024 and 1 September 2023 respectively.
This page also includes information on current packaging labelling legislation in France and Italy as part of recycling and waste measures.
Packaging taxes in Spain
UK exporters are only liable where they are the importer on record and the ‘delivered duty paid’ (DDP) principle applies. So, any taxes, including plastic packaging taxes, are paid by the importer in the country of import. If a product is imported for the Spanish market through France, Spain’s national tax still applies.
Most UK exporters will not have a tax-registered business in the country they’re exporting to, so they will not be the importer on record.
However, UK exporters may need to supply information to their customers to enable compliance with national requirements on import.
The similarities between the new taxes and the UK Plastic Packaging Tax should mean that exporters already hold the information to answer the extra questions, though.
Re-using UK Plastic Packaging Tax information
The Spanish and UK taxes both need businesses that are in scope to report on non-recycled plastic packaging intended for single use by the consumer.
UK businesses should be able to answer other questions using information that they already hold.
Due diligence
The due diligence checks that UK businesses must carry out in relation to Plastic Packaging Tax are not prescriptive. However, HMRC suggests businesses get product specifications including weight and composition for imported or bought components. Importers and purchasers can also show due diligence by physically checking the weight of packaging components against the order and any of the product specifications. This information could be reused to answer questions from Spanish importers.
Recycled plastic packaging
In relation to 30% or more recycled plastic packaging, HMRC suggests that importers and purchasers check that the price they pay for this reflects the current market value. If components are offered at a lower market value, they should find out the reason for the low cost. Details can also be checked against other sources like supplier websites. This information could be reused if Spanish importers query why any recycled packaging components are priced below the current market value.
Businesses can obtain audit copies, or carry out their own audits, in respect of their suppliers to help show due diligence. UK exporters could supply their Spanish customers with audit copies, if requested as part of the Spanish importers’ due diligence.
We’ve seen evidence of UK industry being asked for packaging product specifications by overseas importers on a per component basis. For example, by box or film layer. The UK Plastic Packaging Tax also works on a per component basis.
Packaging labelling requirements for France
Labelling legislation affecting seafood packaging has been introduced in France. This is to help self-sorting and recycling of domestic packaging.
The regulations require packaging to be labelled with information on recyclability and levels of recycled content. UK exporters must follow these requirements to place products on the French market. The relevant legislation is Decree No. 2022-748.
The requirements apply at retail level only, although there is a proposal to extend the requirements to packaging for catering.
The legislation requires recyclable packaging to be labelled with the Triman Logo. This is so consumers in France know how to sort their household rubbish.
As of 9 March 2023, any packaging that’s not compliant with the Triman Logo signage rules is barred from being placed on the French market.
Sorting advice is needed alongside the logo either in French text, using symbols or both. The country code ‘FR’ should also be applied if the product is not exclusively for the French market.
If packaging has multiple components, the labelling must make clear how to sort each component.
For example, a seafood ready meal container consisting of a pot, layer of film and commercial label must display sorting information for each of the three components.
The Triman Logo must never be smaller than 6mm and must be printed in black and white. Sorting advice can appear in either black and white or colour.
Packaging labelling requirements for Italy
UK exporters must follow Italian requirements to place products on the Italian market. The relevant Italian legislation is Legislative Decree 116/2020.
The legislation applies to all packaging. It declares that this shall be:
‘…labelled…to facilitate the collection, reuse, recovery and recycling of packaging, and to provide consumers with proper information on the…destination of packaging. For the purposes of identifying and classifying packaging, producers are also required to indicate the nature of the packaging materials used, on the basis of Commission Decision 97/129/EC’.
The Italian requirements cover packaging provided to the end consumer as packaging alone such as a plastic carrier bag. It also covers packaging in the form of a pre-packaged product such as a ready meal pot.
The labelling must state the packaging’s predominant material by weight using an alphanumeric code referred to in Commission Decision 97/129/EC.
Where packaging is intended for end consumers, the labelling must have instructions in Italian for disposal – including whether it’s possible to separate the materials by hand.
It’s recommended in the legislation that graphics or short text are used to help consumers dispose of waste correctly.
QR codes can be used to apply the relevant alphanumeric coding and labelling.
Further help
If you have any questions about packaging taxes and legislation for seafood products, email regulation@seafish.co.uk