Law no. was published in the Official Monitor. 247 of July 31, 2023 for the amendment Law no. 1540/1998 regarding payment for environmental pollution and which comes into force from 01.10.2023 IMPORTANT! 1. New tariff headings have been introduced, which according to the Combined Nomenclature of Goods represent packaging made of paper, cardboard, plastic, glass and which will be subject to packaging tax. Art. 11, paragraph (4). The tax rate for goods that cause environmental pollution in the process of use is determined as follows: Tariff item codePackaging material Tax rate