Production of Packaging for Product Wrapping: Is It Subject to Environmental Protection Tax?

Article 1 Circular 159/2012/TT-BTC (Amending Clause 4 Article 1 Circular 152/2011/TT-BTC)

Regulations on subjects to the environmental protection tax are as follows:

Plastic bags subject to tax (plastic bags) are types of bags and thin plastic packaging in the shape of a bag (with an opening, a bottom, sides, and able to contain products) made from single plastic film HDPE (high-density polyethylene resin), LDPE (Low-density polyethylene), or LLDPE (Linear low-density polyethylene resin), except for pre-packaged goods and plastic bags that meet environmentally friendly criteria from the date they are certified as environmentally friendly by the competent authority according to the regulations of the Ministry of Natural Resources and Environment.

Pre-packaged goods (whether they take the form of bags or not) in this clause are specified as follows:

Pre-packaged goods include:

- Pre-packaged imported goods.

- Packaging that organizations, households, and individuals produce or import to pack products that the organizations, households, and individuals produce, process, or purchase for packaging or packaging services.

- ......

Therefore, if packaging is self-produced to pack products, it is not subject to the environmental protection tax.

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