New European tax on plastic containers

New European tax on plastic containers
28 de November de 2022 Sofía Sánchez

Everything you need to know about Law 7/2022 of April 8, which comes into force on January 1, 2023. On the occasion of the waste and circular economy law proposed by the European Union, a new tax on all non-reusable plastic containers will be introduced as of January 1, 2023.

impuesto plástico


With this standard, the directives of the European Parliament Directive (EU) 2018/851 on waste are complied with. As well as Directive (EU) 2019/904 on reducing the impact of certain plastic products on the environment.

This new tax on plastics will be indirect in nature to all non-reusable and non-recycled plastic packaging that “serve to contain, protect, handle, distribute and present goods. Examples of this are plastic cups or plastic rolls for packaging and to avoid breakage in the transport of products,” the law states. These taxes will be levied at 0.45 euros per kilogram net. For example, if your import contains 10,000kg of plastic, a tax of €4,500 would be payable.

This tax must be settled at import clearance, detailing the kilograms of non-recycled plastic included. Up to 5 kilograms per month of non-recycled plastic are exempt.


Paints, inks, lacquers and adhesives designed to be incorporated into products intended to contain, protect, handle or deliver goods or products are excluded from this tax. As well as those containers to contain, protect, manipulate, distribute or present medicines, sanitary products, food for special medical uses, infant formulae for hospital use or hazardous waste of sanitary origin, as well as plastic rolls for silage for agricultural and livestock use.

If the packaging contains recycled plastic, which is not included in this tax, it must present a certification confirming this from a duly accredited entity. And there will be a transitional period of 12 months from the application of the law, 01/01/23. In which importers will be able to present, instead, a declaration of responsible person justifying it.

Currently, we must take into account that almost all plastic packaging, protection, handling, or containment elements are not reusable, and are made of non-recycled plastic, totally or partially. Therefore, it is difficult for any imported merchandise to be exempt from this tax. That is why almost all importers would be affected, so from the application of this law, the sector would have to work on transforming this factor in their imports.



On the other hand, regarding the law on waste and circular economy, measures are introduced for the reduction of the consumption of single-use plastic products. Which should be in 2026 50% by weight, with respect to 2022; and in 2030, 70% by weight, with respect to 2022. Beverage cups, including their lids and caps, and food containers are subject to this reduction. To meet these targets, the law states that “all actors involved in marketing shall encourage the use of reusable alternatives or other non-plastic material”.

botellas de plástico impuesto

Similarly, the law also restricts the introduction into the market of plastic products such as cotton swabs, straws (with certain exceptions), cutlery, plates, beverage stirrers, balloon sticks, expanded polystyrene food and beverage containers and all oxo-degradable plastic products.

In addition to the European Union regulation, the new law also determines that marketers should encourage the substitution of non-compostable plastic products, such as trays, single-dose articles, plastic rings and plastic sticks used by the food sector; replacing them with other reusable alternatives and other materials such as compostable plastic, wood, paper or cardboard.


From Gestión de Compras, we adapt to the needs and novelties of the international market; complying with the regulations and requirements established by law and by our customers. That is why we have been betting for years on alternative materials to single-use plastic. Among our catalog, you can find a wide range of products made of recycled plastic, reusable plastic, compostable plastic, sugar cane, cardboard, etc.

If your company needs to renew its products following the new regulations, do not hesitate to contact our team.


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