| Name | Import of Bags, Packaging and Other Plastic objects |
|---|---|
| Description | Importers 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. |
| Comments | 1. 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 From | 2020-09-23 |
| Validity To | 0002-12-14 |
| Reference | Decree-Law No. 37/2020 regulating the Sale, Import, and Production of Bags, Packaging, and other Plastic Objects |
| Technical Code | |
| Measure Type | Duty/Tax Payable |
| Agency | Ministry of Finance |
| Legal Document | - Decree-Law No. 37/2020 Regulating Sale, Import and Production of Bags, Packaging and other Plastic Objects |
| Is Standard | No |
| UN Code | (not set) |
| Measure Class | Good |
| Created Datetime | 2023-05-21 05:58:10 |
| Updated Datetime | 2023-12-22 02:34:19 |
Procedures
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Forms
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Commodity/s
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Step-by-Step Guide
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