Spain: Spanish Tax on Non-Reusable Plastic Packaging Enters into Force

As of January 1, 2023, Spain implemented a special tax on non-reusable plastic packaging that also applies to imported food products. For imports, payment of the tax is the responsibility of the importer, although third country manufacturers must provide their Spanish buyers with information regarding the amount of non-recyclable plastic packaging used in their products’ packaging. This report provides guidance to U.S. companies interested in exporting intermediate or consumer-oriented plastic-packaged agricultural products to Spain.