The year 2023 will start with relevant changes in import dispatches: The excise duty on non-reusable plastic packaging (effective from 01/01/2023), and the ROHS/RAEE control on the import of electrical and electronic equipment (effective from 16/01/2023).
The excise duty on non-reusable plastic packaging will be borne by manufacturers, intra-Community purchasers and importers of plastic packaging or raw materials for its production, and will apply both to the packaging itself and to any product or article that is packaged or contains packaging made of such non-reusable plastics. In other words, the packaging in direct contact with the product must be considered, as well as the plastic used as a fastening, stowage, retractable, etc. measure.
The tax will be 0.47 Euro/kg of non-reusable plastic.
In order to avoid the tax, the use of recycled plastic can be certified. During the year 2023 a declaration of responsibility signed by the manufacturer will be accepted, however, from 2024 onwards this declaration will no longer be valid and a Certificate issued by an Accreditation Body will be required.
Failure to comply with this regulation may result in significant penalties, with a minimum of 1,000 euros.
In relation to the ROHS/RAEE control on the import of electrical and electronic material, this will be carried out at the time of import clearance and requires importers to be duly registered and to have the technical documentation of each article available.
In the following link, you can find the items subject to this new control:
https://comerciomig2.serviciosmin.gob.es/WEBEstacice/ayuda/LISTA_TARIC_ROHS_RAEE_PUBLICADA.pdf
At IFS, through our Customs Department, we are at your disposal to offer you our advice on whatever you need, being at your side to help you and your customers to face these important legal changes.
