NameImport of Bags, Packaging and Other Plastic objects
DescriptionImporters or purchasers of single-use plastic bags and packaging, with headquarters or a permanent commercial establishment in the national territory, are liable for the environmental tax.
Comments1. The unit of taxation shall be the kilo(kg) of single-use, empty, and recyclable plastic bags or plastic packaging. 2. The environmental rate applicable to recyclable, non-biodegradable, and compostable single-use plastic bags and packaging shall be 30% (thirty percent) of the net price. 3. The environmental rate of recyclable, non-biodegradable, and compostable plastic bags and packaging, which in their composition contain at least 30% recycled plastic, shall be equivalent to 1/5 of the 30% (thirty percent) of the net price
Validity From2020-09-23
Validity To0002-12-14
ReferenceDecree-Law No. 37/2020 regulating the Sale, Import, and Production of Bags, Packaging, and other Plastic Objects
Technical Code
Measure TypeDuty/Tax Payable
AgencyMinistry of Finance
Legal Document- Decree-Law No. 37/2020 Regulating Sale, Import and Production of Bags, Packaging and other Plastic Objects
Is StandardNo
UN Code(not set)
Measure ClassGood
Created Datetime2023-05-21 05:58:10
Updated Datetime2023-12-22 02:34:19
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