How to declare plastic in an import into Spain

In Spain, the declaration of plastic in an import is regulated by the Special Tax on Non-Reusable Plastic Packaging, in force since 1 January 2023.

Imports into Spain of non-reusable plastic packaging, whether empty or containing goods, primary, secondary or tertiary packaging, semi-finished products intended for use in packaging, and products containing plastic intended for sealing, marketing or presenting the product are subject to this tax.

 The taxable event occurs at the time of importation.

It must be taken into account whether the packaging is reusable or non-reusable or whether there is certified recycled plastic (exempt). The total weight of the packaging is not declared, only the non-recycled plastic.

The total weight of plastic (kg) and the weight of recycled plastic (kg) must be calculated.

The information must include the supplier's technical data sheets, the manufacturer's declaration of responsibility and certificates of recycled content (UNE-EN 15343 or other valid certificates).Principio del formulario

Without valid certification, all plastic is presumed to be non-recycled.

The tax is paid at Customs together with customs duties. The weight of non-recycled plastic must be declared.

The amount is added to the customs debt, but is not part of the customs value and the amount is €0.45 per kilogram of non-recycled plastic.

Imports of less than 5 kg of non-recycled plastic per month, packaging intended for medicines, medical devices, infant formula, hazardous waste of medical origin and 100% recycled plastic, with valid accreditation, are exempt.

Exemptions must be declared and justified with supporting documentation.Final del formulario