Addition to the General Concept on the national tax on single-use plastic products used to wrap, pack or package goods

Concept 255 of March 01, 2023, issued the Tax Authority-, clarifies that the taxpayers of the national tax on single-use plastic products used for packaging, packing, or wrapping goods, are the producers and importers of such products. 

It is established that the tax is monophasic because, although it can be caused in different scenarios such as importation for own consumption, sale, and withdrawal for the producer's consumption, these are mutually exclusive and, therefore, it is not caused at the same time in more than one of these scenarios.

• The tax may be included in the electronic invoice according to the needs of those obliged to invoice, but it may not be discriminated as occurs with VAT.

• The scope to be given to the term "chattel" with respect to articles 50 to 53 of Law 2277 of 2022, is that of corporeal things, those that have a real being and can be perceived by the senses.

• The tax is payable on the sale of single-use plastic products that are intended to serve as containers, packaging or packing for other goods, but this is not a requirement for its configuration or causation, i.e., even if such purpose is not fulfilled, the tax will still be payable.

• The tax will not be levied when importing for own consumption other goods that are not made of single-use plastic, but are intended to be used as containers, packaging or packing for other goods; nor will the tax be levied on those goods already packaged, packed, or packed in single-use plastic products.

• The sale of single-use plastic products used to wrap, pack or package goods, includes both sales within the national territory and exports to other territories. In the case of exports, the Law does not contemplate tax refund or compensation mechanisms.

• When importing single-use plastic products used for packaging, wrapping, or packing goods, the tax is levied prior to its generation.

• If an importation occurs, and eventually the tax is caused but not generated, since it is not sold or used for the importer's own consumption, the importer may request a refund of the unpaid tax before the DIAN.

• In the case of single-use plastic products (used for packaging, wrapping, or packing goods) that are composed of other materials such as cardboard, aluminum or paper, the tax will also be levied on these, since it is not necessary for these products to be composed of 100% plastic.

• The exclusion of the tax applies to those single-use plastic products indicated in the paragraph of article 5 of Law 2232 of 2022 used to wrap, pack or package goods. This exclusion applies for example to goods catalogued by the National Administrative Department of Statistics (DANE) as goods of the family basket.