Plastic Packaging Tax U-Turn on Crates

Plastic Packaging Tax U-Turn on Crates

27 Oct 2022

Following extensive joint lobbying on behalf of the fresh produce and packaging industry, HMRC have determined that reusable plastic crates falls within the definition of transport packaging and are therefore exempt from Plastic Packaging Tax when imported into the UK filled with goods. They have been updating GOV.UK guidance to reflect this position which you can now find here: Check which packaging is not subject to Plastic Packaging Tax - GOV.UK (

To accompany the guidance, please find attached the Comms Package for October with highlighted updates to the transport packaging section to help you communicate this to businesses. PPT Comms Package October 2022

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