Subject of the new plastic regulation in Italy
The new plastic tax applies to the consumption of articles made of plastic material for the containment, protection, handling or delivery of goods or foodstuffs (also in the form of sheets, films or strips) that are designed and placed on the market for a single use. Products, therefore, that are not designed to be reused, or to make several transfers during their life cycle. Such artefacts have been referred to as MACSI.
Implication for Swiss exporters
In the case of MACSI subjected to the tax from countries outside the European Union, the tax is payable by importers and is levied by the competent customs office at the time of importation in the same way as for border duties.
