Plastic Packaging Tax (UK) — importing packaging: registration and rules

What is Plastic Packaging Tax

PPT is a UK tax on plastic packaging manufactured in the UK or imported into the UK that contains less than 30% recycled plastic. The aim is to incentivise the use of recycled material.

Which packaging is liable

Packaging is liable where plastic is the dominant material by weight and the recycled content is below 30%. Some packaging is exempt — check the gov.uk guidance on which items fall within scope.

Registration threshold

You must register if you manufacture or import at least 10 tonnes of plastic packaging in any 12-month period (looking back and projecting forward). Below the threshold simplified rules apply, but it is worth keeping records.

Who pays

The obligation falls on the UK manufacturer of the packaging or the importer of packaging (whether empty or used to package goods) into the UK. If you import packaged goods, the transport packaging may also fall within scope.

Rate and returns

The tax is charged per tonne of liable packaging. The current rate and filing deadlines are published on gov.uk — returns are submitted periodically together with payment.

Evidence and record-keeping

To demonstrate ≥30% recycled content (and avoid the tax for a given item), you must hold evidence of the recycled material content. Without documentation the packaging is treated as liable.

What this means for Polish businesses shipping goods to the UK

If you are the importer of packaging (including the packaging for your own products) into the UK, check your tonnage and recycled content. At ≥10 tonnes you must register; collect recycled-content evidence from your packaging suppliers.

Checklist

• Calculate the tonnage of plastic packaging manufactured/imported (12 months).
• Check the recycled content (30% threshold).
• At ≥10 tonnes — register.
• Gather recycled-content evidence from suppliers.
• File returns and pay on time (gov.uk).

FAQ

When do I need to register for PPT?
Once you exceed 10 tonnes of plastic packaging manufactured or imported in a 12-month period.

Which packaging is liable?
Packaging with <30% recycled material where plastic is the dominant component by weight.

Does importing packaged goods fall within scope?
Yes, the packaging may be liable — check the criteria on gov.uk and gather evidence of recycled content.

Official sources

• GOV.UK — Check if you need to register for Plastic Packaging Tax
• GOV.UK — Work out which packaging is subject to PPT