Update March 4, 2022: The guide has been updated with examples of when plastic packaging components are finished and information for importers of plastic packaging.
Check when packaging is classified as a finished component, and what is meant by substantial modifications, to decide if you need to register for the tax.
Check when packaging is classified as a finished component, and what is meant by substantial modifications, to decide if you need to register for the tax.
Source gov.uk
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