Additional clarification on Plastic Crates - PPT

7 Nov 2022

Reusable plastic crates and transport packaging

After receiving information from businesses about the way that reusable plastic crates are used, HMRC has determined that reusable plastic crates fall within the definition of transport packaging and are therefore exempt from Plastic Packaging Tax (PPT) when imported filled with goods into the UK.

This exemption will also apply to pallet wrap and straps when used to import goods. All packaging imported unfilled into the UK is still subject to PPT.

If you have previously accounted for reusable plastic crates on a PPT return where they were used to import goods into the UK, you can amend your return. Sign into your Plastic Packaging Account and select ‘View or amend submitted returns’. If you are due a repayment as a result of this, request one online via Submit your Plastic Packaging Tax return - GOV.UK (www.gov.uk).