If you import plastic containers into the UK, there is a tax on the ones that do not contain at least 30 per cent recycled plastic. It is charged by weight, it is a fixed cost per tonne rather than a percentage of value, and it lands on the importer.
The rate and the threshold
| What | Where it sits |
|---|---|
| Rate from 1 April 2026 | £228.82 per tonne |
| Applies to | Plastic packaging with less than 30% recycled content by weight |
| Registration threshold | 10 tonnes of finished plastic packaging components manufactured in or imported into the UK in any 12-month period |
| Who pays | The UK manufacturer or the importer |
Two details people get wrong. Packaging that meets or beats the 30 per cent threshold is not taxed, but it still counts towards your 10-tonne registration total, so hitting the threshold with fully recycled content still means registering. And the tax is per tonne of packaging, so it scales with how heavy your containers are rather than what they sell for.
What 10 tonnes looks like in cans
| Format | Approximate weight | Units to reach 10 tonnes |
|---|---|---|
| 20 L HDPE jerrycan, UN grade | ~1.15 kg | ~8,700 per year |
| 20 L HDPE jerrycan, economy grade | ~0.90 kg | ~11,000 per year |
| 10 L HDPE jerrycan | ~0.60 kg | ~16,700 per year |
Indicative weights for planning. The threshold counts all finished plastic packaging components you import in a rolling twelve months, across every product, not just containers. Confirm actual unit weights on your own specification before filing.
The evidence problem for importers
This is where importing gets harder than manufacturing. A UK moulder documents recycled content from its own process. An importer has to obtain equivalent certification from an overseas supplier and turn it into evidence HMRC will accept, which is a different and larger task than getting a supplier to say a number in an email.
A consultation launched in May 2026 is looking specifically at strengthening certification requirements for recycled-content claims on imported packaging, so the evidentiary bar is more likely to rise than fall. Build the paper trail now rather than reconstructing it under audit.
Does recycled content pay for itself?
Sometimes, and the arithmetic is simple enough to do before you ask for a quote. Compare the per-tonne tax saved against the per-tonne price difference between virgin and 30-per-cent-recycled grade. At £228.82 per tonne of packaging, a recycled grade costing less than that premium per tonne is cheaper delivered, before counting any commercial value in the claim itself.
Two cautions. Recycled content is not available or appropriate for every application, particularly food contact and some dangerous-goods approvals, where the approval was granted against a specific material. And a recycled grade changes the material, so a UN-approved design may need re-testing.
Where we stand on this
Straight answer. Our standard HDPE line is virgin blow-moulding grade specified for the contents. A certified 30 per cent recycled grade is not the standard build today; it is available as a specified material change, with the certification an importer needs to support the claim. Ask for it at enquiry and we quote it against the virgin grade so you can compare delivered cost including the tax.
What the change actually involves, so the quote makes sense:
- Material and certification together. The recycled grade is only useful with evidence behind it, so the certification is quoted as part of the change rather than assumed. That evidence is what your HMRC claim rests on.
- UN-approved designs need re-testing. Approval is granted against a specific material, so changing the resin means the design type is re-tested. Budget the time, not just the material premium.
- Not appropriate everywhere. Food contact and some dangerous-goods approvals are the usual exclusions. We will tell you where recycled content is the wrong answer rather than quote it anyway.
The arithmetic is worth doing before you decide. At £228.82 per tonne, a recycled grade costing less than that premium per tonne is cheaper delivered. Where it is not, the virgin grade plus the tax is the right answer and we will say so.
Where to start
| 用途 | おすすめの缶 | 選ぶ理由 |
|---|---|---|
| Avoiding the tax entirely |  20L NATO規格 スチール燃料缶 |
Steel is not plastic packaging. Different regime. |
| Long-life alternative to plastic |  20L ステンレス給水缶 |
No plastic tax, no recycled-content claim needed. |
| Volume plastic, weight matters |  エコノミーHDPEジェリ缶 — 非UN |
Lighter grade, so fewer tonnes per unit shipped. |
| Food contact in plastic |  食品グレードHDPEジェリ缶 |
Where recycled content is usually not appropriate. |
よくあるご質問
What is the UK Plastic Packaging Tax rate?
From 1 April 2026 the rate is £228.82 per tonne, charged on plastic packaging components containing less than 30 per cent recycled plastic by weight. It is a fixed cost per tonne of packaging rather than a percentage of the value of the goods.
When do I have to register for Plastic Packaging Tax?
When you manufacture in or import into the UK 10 tonnes or more of finished plastic packaging components in any 12-month period. Packaging that meets the 30 per cent recycled threshold is not taxed but still counts towards that 10 tonne registration total.
How many jerrycans is 10 tonnes?
Roughly 8,700 units of a 20 litre UN-grade HDPE jerrycan at about 1.15 kg each, or around 11,000 of a lighter economy grade. The threshold counts every finished plastic packaging component you import in a rolling twelve months, across all products, not just containers.
Does recycled content save money?
Compare the tax saved per tonne against the price premium per tonne for a 30 per cent recycled grade. Below £228.82 per tonne of premium it is cheaper delivered. Two cautions: recycled content is often unsuitable for food contact, and changing the material can require re-testing of a UN-approved design.
Who pays the tax on imported packaging, the factory or the importer?
The importer. The overseas manufacturer has no UK liability, which is why importers carry the harder evidence burden: they must obtain equivalent certification from the supplier and convert it into evidence HMRC accepts for any recycled-content claim.
参考資料
The standards and regulations this page relies on, at their issuing body. Where a market rule is named here, check the current revision before you specify against it.
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