- Instruction No. 9, dated February 20, 2019, published in the Official Gazette No. 22, put into practice the amendments to the Law “On National Taxes” approved a few weeks earlier.
- The tax on plastic packaging applies when plastic accounts for at least 511 TP3T of the total mass of the packaging, while the tax on glass packaging applies when glass accounts for at least 801 TP3T of the mass.
- Primary plastic raw materials imported not for plastic production but as technological additives for non-plastic products may be exempt from the 25 lek/kg tax through the procedure set out in point 2.8.8.2 of the guidance.
- This guidance explains “how” the taxes established by law are applied, while the specific rates for the 2019–2021 period are described in detail in the article on the legal amendments themselves.
A few weeks after the “National Taxes” law was amended by the 2019 fiscal package, the General Directorate of Taxes published Directive No. 9, dated February 20, 2019, “On Certain Additions and Amendments to Instruction No. 26, dated September 4, 2008, ‘On National Taxes',” published in the Official Gazette No. 22, dated February 25, 2019. This directive does not introduce new rates, but explains how the taxes on plastic packaging and raw materials are applied in practice.
In our daily work we often see businesses that know the tax rate—35 lekë per kg for plastic or 5 lekë per kg for glass—but don't know at what exact point they are required to pay it, especially when the packaging contains mixed materials.
Read also: On the main changes to the Law “On National Taxes”, the article that describes the mineral rent and tax rates established by law.
Mass thresholds for mixed packaging
51% threshold for plastic
The tax on plastic packaging applies not only when the packaging is entirely plastic but also when plastic material accounts for at least 511 TP 3 T of the total mass of packaging that encases other imported products. Below this threshold, the packaging is not treated as plastic for the purposes of this tax.
80% threshold for glass
For glass packaging, the fee applies when the glass is imported separately as packaging, or when the glass material accounts for at least 80% of the total mass of the packaging that surrounds other products. The higher threshold compared to plastic reflects the greater specific weight of glass as a material.
Exclusion for non-plastic raw materials
When the exemption applies
Primary plastic raw materials, imported and used not for the production of plastic products but as technological additives or additive feedstocks (binding aggregates) for products not classified as plastics, may be exempt from the 25 lek/kg import tax.
Procedure of point 2.8.8.2
To benefit from the exemption, the entity importing the raw materials must follow the procedure set out in section 2.8.8.2 of the guidance, demonstrating that they are not used for plastic production. Without following this procedure, the tax is automatically applied at customs, regardless of the raw material's actual destination.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
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A mixed package is wrongly judged without a threshold.
Without knowing the threshold for 51% or 80%, an importer may pay duty on a package that does not exceed that threshold, or conversely fail to declare a package that should be taxed because it does exceed the threshold. Both mistakes create problems at customs clearance or in subsequent control.
How we handle this with our clients
For clients importing raw materials or mixed packaging, we verify in advance the material's composition and its intended destination so that the correct duty can be applied or the exemption procedure followed when justified.
Frequently asked questions
Does this directive change the tax rates?
No. Instruction No. 9/2019 explains how the taxes already established by the “On National Taxes” law are applied, including the threshold amounts and the exemption procedure. The specific rates are described in the law itself and should be verified for updates.
What happens if my package is below the threshold?
If the plastic or glass material does not exceed the relevant threshold, 51% for plastic or 80% for glass, the packaging is not treated as such for the purposes of this specific tax.
Who can benefit from the 25 lek exemption?
Only entities that import primary plastic raw materials and use them as a technological additive for non-plastic products, not for the production of plastic itself, and that follow the procedure of section 2.8.8.2 of the guidance.
The original DPT notice describes the effective date of this guidance. Official DPT Announcement. The threshold and exclusion mechanisms remain a practical reference, while the exact levels should be verified and updated.
