

The following are excluded from the application of the plastic tax:

semi-finished products (including preforms) made with the use, even partial, of plastic materials, used in the production of MACSI.MACSI made with the use, even partial, of plastic materials consisting of organic polymers of synthetic origin included under customs headings 3901, 3902, 3903, 3904, 3905, 3906, 3907, 3908, 3909, 39 of the Combined Nomenclature of the European Union will be subject to the plastic tax.Īmong others, the following are considered MACSI subject to the plastic tax: These include plates, preforms, bottles, caps, containers, lids, bags, packaging, films, foils, and, and all other polymeric products, however shaped or mouldable, suitable to constitute a wrapping or part of a wrapping for goods or food products.

The draft decree contains a non-exhaustive list of manufactured goods that are included among the MACSI subject to tax. The tax applies to products intended for the “containment, protection, handling or delivery of goods or foodstuffs” made using “plastics consisting of organic polymers of synthetic origin” and basically not designed to be used repeatedly (single-use products). On which products does the plastic tax apply? The text of the draft decrees is still subject to amendments. However, during the Open Hearing held on Februand dedicated to the plastic tax, the Customs and Monopolies Agency gave a preview of the draft decree. Therefore, unless further extensions are granted by future regulatory measures, the plastic tax will become effective from July 1, 2021.ĭefining the concrete modalities of applying the tax has been delegated to a decree by the Director of the Customs and Monopolies Agency. 70 of March 22, 2021, does not provide for a new deferment of the plastic tax. Contrary to what has been speculated by some in the media, Decree Law 41/2021 (the so-called “Decreto Sostegni”), published in the Official Gazette no. The application of the plastic tax has been deferred since its introduction in 2019. 1, paragraphs 634 – 658, of Law 160/2019, in order to disincentivize the production of single-use plastic products, in implementation of Directive no. WinRAR is an essential app anyone in need of a powerful tool for managing compressed files, or who simply wants to add an extra layer of security to their information.The so-called Italian “plastic tax” is a tax on the consumption of single-use plastic manufactured goods ( manufatti con singolo impiego, hereinafter “MACSI”).
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