United Kingdom HMRC Guidance: Work out which packaging is subject to Plastic Packaging Tax 28 November 202195 views1 min read Check which packaging is subject to Plastic Packaging Tax. Contents When is packaging considered plastic Recycled plastic Packaging subject to the tax Source HMRC Environmental Tax ECJ Case – C-103/09 (Weald Leasing) – Contractual conditions constituting abuse must be redefined HMRC Guidance: CDS UK Trade Tariff Volume 3: Import Declaration Completion Guide