UK Plastic Packaging Tax

Businesses that manufacture or import 10 tonnes or more of plastic packaging components in 12 months must register with HMRC, keep records and file quarterly returns, even if all their packaging is exempt. Tax is charged on components with less than 30% recycled plastic by weight, at 228.82 pounds per tonne from 1 April 2026, up from 223.69 pounds in 2025. Importers of filled packaging, such as goods arriving in plastic wrap, count the packaging toward the threshold.

The plastic packaging tax hits importers as well as packaging makers, which surprises many e-commerce brands. Plastic bags, mailers, bubble wrap and blister packs that arrive on imported goods count toward the 10 tonne threshold, so a high-volume importer can owe tax on packaging it never bought separately. For example, a brand importing apparel in polybags to a UK 3PL should total the plastic weight on inbound shipments and ask suppliers for recycled content evidence, because packaging at or above 30% recycled content is not taxed.

• Custom PackagingBranded boxes, mailers, and inserts
• Void FillMaterial that fills empty space in a box
• Importer of RecordIORParty legally responsible for an import

• UK Packaging EPR2023, fees from 2025 · UK producer fees for household packaging waste
• UK Low-Value Import VAT Rules2021 · UK rules taxing imports up to £135 at point of sale
• EU Packaging and Packaging Waste Regulation (PPWR)2025, applies from August 2026 · EU-wide rules on packaging design, waste and EPR

1. GOV.UK: Plastic Packaging Tax gov.uk
2. GOV.UK: Check if you need to register for Plastic Packaging Tax gov.uk