Under “Definitions of finished components and substantial modifications for plastic packaging tax”, “Importers of plastic packaging” has been updated to show that certain types of reusable packaging will not be subject to plastic packaging tax if they are imported into the UK under the temporary admission procedure.
This clarifies which types of reusable packaging will not be subject to plastic packaging tax.
https://www.gov.uk/guidance/decide-if-you-need-to-register-for-plastic-packaging-tax