IPRN / NEW PLASTICS EXCISE TAX

On January 1, 2023, Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, will come into force.

The Law itself is basically fair and would be effective if it were applied in a coordinated manner, since its objective is to encourage the circular economy, but it loses its effectiveness and becomes a problem when it is applied unilaterally, as our Government is going to do, which has remained alone in the EEC, being the Spanish the only ones who are going to apply it, thus complicating trade and making Spanish companies less competitive with our competition, even within our common market.

Spanish importers will face the serious problem of having to demand an official certificate from their suppliers (under the UNE-EN 15343:2008 standard "recycled plastics, traceability and conformity assessment of plastics recycling and recycled content"), which will only be required by Spain, which will be a strong comparative disadvantage compared to our EU colleagues, as Spanish companies will have to pay more for the same product, losing the necessary competitiveness.

We are going to try to explain briefly what are the new rules that we will have to comply with, starting next January 1, 2023, to be able to present ANY import clearance.

WE WILL NOT HAVE TO LIQUIDATE THE TAX, IF :  

• Whether it is possible to avail of any of the tax exemptions detailed in LAW 7/2022, Article 75.
• If the imported plastic containers are REUSABLE. In this case the manufacturer or importer shall certify this in writing.
• If the imported plastic containers ARE NOT REUSABLE, but are 100% RECYCLED PLASTIC. For the purposes of this exemption, you must have a certification issued by an accredited entity to issue this certification under the UNE - EN 15343:2008 standard "recycled plastics, Traceability and conformity assessment of plastics recycling and recycled content".

 WE WILL SETTLE THE TAX :  

We will settle the net kilos of plastic that is NOT REUSABLE and NOT RECYCLED, based on the net kilos declared in one of the following documents to be provided by the importer:

• OFFICIAL Certificate of Recycled plastic (Code 1135 - IPNR) Certification issued by an accredited entity to issue this certification under the UNE-EN 15343:2008 standard "recycled plastics, traceability and conformity assessment of plastic recycling and recycled content". This certificate shall state the net kilos (to two decimal places) of non-recycled plastic.

Manufacturer's Responsible Declaration (Code 1055 - IPNR) This option is temporary (it is only valid during the year 2023), and in it the manufacturer/supplier, or failing that the importer, must declare the net kilos of non-recycled plastic to be declared, this declaration can be made in the invoice, packing list or in any attached document.
There is no "official" text on this subject, but it would be enough with something like this: " For the packing and packaging of the products detailed in the invoice (or order) nº ?, dated ?, a total of "X" net kilos (with two decimals) of non-recycled plastic have been used" .

As a summary, we recommend:

•  Ask the supplier to declare on the invoice, packing list or any other document, the net kilos of non-recycled plastic used in the containers and packaging. If the supplier does not provide this information, an importer's "self-certification" will be necessary, estimating the weight of the plastic in the consignment to be imported.
•  If the plastic of the containers and packaging is recycled, it is imperative to require the official certificate "standard UNE-EN 15343:2008", which certifies it, since as of January 1, 2024, the supplier's certification detailed above will no longer be accepted.
• In the case that you use the exemption of 5 Kilos net imported per month, it is very important to always use the same Customs Representative, in order to keep a strict control, otherwise you risk falling into a fact punishable by Customs.
• If you have any doubts about a specific case, please do not hesitate to contact us and we will try to clarify it on a case by case basis.