1993 as part of the Ecobani Law
These packages are taxable where:
- the products they contain are printing inks referred to by NACE-REV 1 Code 24:30;
- glues referred to by NACE-Rev 1 Code 24.62;
- and certain solvents
- AND their capacity exceeds 5 litres for industrial solvents, 10 litres for industrial glues and 2.5 litres for industrial inks.
Rates for the packaging are:
- Solvents - 0.6197 per 5litres
- Glues - 0.6197 per 10 litres
- Inks - 0.6197 per 2.5 litres
The tax cannot exceed 12.3947 per package.
The containers are exempt if they are collected through a product-linked deposit-refund system, return premuim system, packaging-credit system or collection system.
FPS Finance (Federal Public Service Finance), 2005. Environmental Taxes and teh Packaging Charge, Indirect Taxation. The Tax Survey Part II, Chapter 8, Belgium. http://docufin.fgov.be/websedsdd/intersalgen/thema/publicaties/memento/memento.htm