Changes to Portuguese Ordinance no. 331-E/2021, of 31 December 2021, which regulates the contribution on single-use packaging made of plastic or aluminum, or multi-material with plastic or aluminum, to be acquired for ready-to-eat meals (within the meaning and for the purposes of the Law), were recently published under the Ordinance no. 312-C/2022, of 30 December 2022. The changes relate to the scope of the contribution and its entry into force.

From the start, the focus has been on restricting the scope of this contribution, resulting from the practical experience of its application to the single-use packaging made of plastic or multi-material with plastic (in force since 1 July 2022) and the need to exclude beverages packaging from its scope.

Under these terms, although the product may constitute a single-use package, it was determined that the application of the contribution was inappropriate for the individual acquisition of beverages.

In addition, the exclusion of single-use beverages packaging from the scope of this contribution prevents a potential distortion of competition between beverages supplied in stores and those supplied through automatic vending systems.

It is also important to mention that, from the experience gathered related to the application of the contribution on single-use packaging to be acquired in ready-to-eat meals, authorities have also decided to proceed with the review of the regime (currently in progress).

Finally, under the Ordinance No. 312-C/2022, of 30 December 2022, the entry into force of the contribution in relation to single-use packaging made of aluminum or multi-material packaging was postponed from the 1 January 2023 to 1 September 2023.

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For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., Lisbon

Amilcar Nunes | amilcar.nunes@pt.ey.com

Catarina Anjo Balona | catarina.balona@pt.ey.com