Due to the entry into force of the Law 7/2022, and in order to calculate the new tax, from the 1 of January of 2023 In imports, the net weight of the non-reusable plastic container must be declared in the DUA., non-reusable containers containing plastic, whether they appear empty or contain, protecting, manipulating, distributing and presenting merchandise, with a tax rate of0,45 € / kilogram of non-recycled plastic upon entry into the territory of application of the tax, which for this tax coincides with the entire Spanish territory.

 More informationSpecial Tax on Non-Reusable Plastic Containers