Prove packaging weights for Plastic Packaging Tax
Use a recognised weighing method and retain evidence linking the weight to the packaging imported. Verify factory specifications through random weighing, reassess after specification or material changes, and obtain HMRC agreement before using an alternative method. Factory evidence can be coordinated by Cambridge China Bridge.
Define the packaging you are measuring
Start with a component register: identify each bag, tray, film or other packaging item, its specification revision and the products it accompanies. Use our Plastic Packaging Tax guide for scope and exemptions.
For filled imports, exclude the goods inside when establishing packaging weight. Avoid treating a shipment’s gross weight as component evidence. Our net, gross and tare weight guide explains those document boundaries.
Choose a recognised weighing method
Choose the method that matches the records you can obtain. Ask the factory to identify the method explicitly, rather than supplying an unexplained weight column.
Keep the underlying readings and calculation together. Separate different specifications before calculating an average; a mixed batch can conceal changes in thickness or construction.
| Method | Basis |
|---|---|
| Individual component | Weigh each finished component. |
| Sample component | Weigh a sample and check consistency against randomly selected components; retain weighing records. |
| Material inputs | For identical components, divide material input weight after deducting production waste by the quantity produced. |
| Verified specification | Use specification weights supported by random weighing and continuing checks. |
| Bulk weighing | For identical components, divide the production run’s total component weight by the quantity produced. |
Verify the factory specification
The verified specification method requires random weighing and records. The overseas manufacturer may perform the weighing, but you must check that its specification remains accurate and that it checks actual weights against it.
Request the signed specification, component photographs, batch reference, individual readings, weighing date and scale details. Ask how samples were selected and investigate discrepancies before accepting the declared weight. Build this evidence request into your packaging sourcing specification.
Reassess changes and preserve the evidence trail
Reassess when the specification or manufacturing materials change. Ask for change notification covering thickness, dimensions, resin, layers and construction. Identify the first affected batch and keep old and revised records separately.
For registered businesses, accounts must explain return figures and records must support them. Link each shipment to its component specification, weighing evidence, quantities and calculation. Keep a correction history rather than overwriting the original factory figures.
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Obtain agreement for an alternative method
If the recognised methods are unsuitable, apply to HMRC through the special weighing methods email route in its guidance. Explain why, describe the proposed method, identify the components and set out the evidence records you will keep. Wait for HMRC agreement before using it.
Estimates are not a recognised weighing method; discuss reliance on them with HMRC. Prepare a worked calculation and supporting factory records for that discussion. Cambridge China Bridge’s staff in China can help collect the factory evidence and clarify discrepancies.
Frequently asked questions
Can I use my Chinese factory’s packaging weights?
Yes, through the verified specification method, with random weighing, records and checks that the specification remains accurate. A weight stated on a quotation alone does not establish that evidence.
Does packaging weight include the product inside?
For imported packaging already filled with goods, exclude the goods inside when establishing the packaging weight.
When must I reassess packaging weight?
When the specification or manufacturing materials change. Ask the factory to identify affected batches and supply revised weighing evidence.
Can I estimate packaging weights for my tax return?
Estimates are not a recognised weighing method. Discuss their use with HMRC through its special weighing methods email route. An alternative method needs HMRC agreement before use.