Mass balance Plastic Packaging Tax: how to prepare
Prepare for 1 April 2027 by mapping the recycled-material supply chain, checking certification and requesting attribution declarations linked to each batch. Match these documents to the packaging you import before preparing your tax return. Ask Cambridge China Bridge to coordinate the supplier paperwork with its staff in China.
Plan around the commencement date
The mass balance approach for chemically recycled plastic starts from 1 April 2027. Start preparing the supplier evidence now, and mark your purchasing records clearly so the intended treatment of future shipments is not confused with earlier imports.
Use our Plastic Packaging Tax guide for the general registration and tax rules. This guide focuses on preparing the certification and attribution evidence for chemically recycled material.
Map certification through the supply chain
If any business in your supply chain is not certified, you cannot account for recycled content using mass balance in your Plastic Packaging Tax return. Ask the packaging factory to map the material route, including the recycler, resin producers, intermediaries and packaging manufacturer.
Request the scheme name and certification details against each business on that map. Ask the scheme operator to explain how its requirements meet the Plastic Packaging Tax minimum requirements. Use our supply-chain risk guide to help identify upstream suppliers that the factory has left out.
Agree batch declarations before ordering
A new attribution declaration is needed whenever the material passes between businesses in the supply chain. Agree who will provide the declaration accompanying your packaging, and request a specimen before approving the order.
For your purchasing checklist, ask for the attributed recycled quantity, batch identifier, dispatch date and supplier and recipient details. Match these against the order, packing list and packaging specification. Our packaging sourcing guide covers the wider material and performance brief.
Check the evidence for the shipment
Certification scheme operators must provide an electronic register that businesses and HMRC can use from 1 April 2027. Use it to cross-check your supplier's certification rather than relying only on the certificate attached to an email.
Compare the business name, site, material coverage and relevant dates with the documents for your shipment. Check that the declaration describes the packaging actually received. Record discrepancies and ask the supplier or scheme operator to resolve them before your tax team relies on the attributed quantity.
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Build a file your tax team can follow
Keep the supply-chain map, certificate copies, declarations, register-check records, order documents and correspondence together. Give each packaging component a clear reference so your tax team can trace the claimed quantity back to the imported batch.
Name an owner for checking the file and an owner for resolving missing evidence. Ask Cambridge China Bridge to collect the factory documents through its staff in China, with unresolved certification or attribution questions recorded for the buyer's tax adviser.
Frequently asked questions
When does mass balance start for Plastic Packaging Tax?
The commencement date for the mass balance approach for chemically recycled plastic is 1 April 2027. Prepare the supplier evidence before planning to rely on it.
Is my packaging factory's certificate enough?
Check the whole material supply chain. If any business in it is not certified, you cannot account for recycled content using mass balance in your return.
Can my supplier reuse an attribution declaration?
A new declaration is needed whenever material passes between businesses in the supply chain. Ask for the declaration linked to your packaging batch.
What should I check before importing the packaging?
Cross-check certification in the scheme register, match the declaration to the order and batch, and resolve mismatched names, sites, dates or quantities before your tax team relies on the evidence.