You have 30 days to register for the tax from the date you become liable.

Businesses who import plastic packaging need to check who is responsible for complying with and paying PPT. This is unlikely to be the suppliers.

From 1 April 2022, you must register for PPT if you’ve manufactured or imported 10 or more tonnes of plastic packaging within the last 12 months, or if you plan to do so in the next 30 days.

This includes non-resident taxpayers who import finished plastic packaging into the UK on their own behalf, or manufacture finished plastic packaging in the UK.

Generally the importer will be the consignee on the importation documents unless they provide records showing otherwise and are using the consignee to store goods on their behalf.

If you import packaging components using incoterms, you should make sure you and other businesses know who is responsible for accounting for Plastic Packaging Tax. The tax becomes chargeable when the goods are imported, but is accounted for quarterly in arrears.

There are also registration rules for partnerships or other unincorporated bodies and if you’re a member of a business group, you can register as a group.

You must register for Plastic Packaging Tax within 30 days of becoming liable for it. You must pay the tax on all chargeable components from the day you’re liable to register. You may need to pay a penalty if you do not.

You must include certain exempt packaging when working out if you’ve reached the 10-tonne threshold. Visit the government website gov.uk for more details.

You should check if the packaging is subject to tax before you register by checking here: https://www.gov.uk/guidance/work-out-which-packaging-is-subject-to-plastic-packaging-tax