The rule changes bring Scotland in line with the rest of the UK, which has had an overall ban of burning plastics on farm since 2013.
A total ban on the burning of plastics on farms in Scotland came into force on Tuesday (January 1).
It is sure to add cost to businesses as they search for alternative means of disposal.
In a bid to help, NFU Scotland (NFUS) has produced an in-depth Business Guide Update which includes information on the changes, alternative options, the key points on recycling and an extensive list of specialist recycling contractors.
The decision to end the exemption follows engagement between Scottish Environment Protection Agency (SEPA), Scottish government, Zero Waste Scotland, NFUS and recycling service providers.
SEPA said it had been working closely with NFUS to roll out the change which will feature ongoing dialogue with farmers and crofters over the coming months.
NFUS President Andrew McCornick said: “We understand this will be an unwelcome expense and inconvenience for a number of our members, many of whom are in extremely remote regions and islands and feel they will struggle to find affordable alternatives.
“We have maintained a constant dialogue with Scottish Environment Protection Agency (SEPA) and the waste industry to ensure our members are fully prepared for the changes.”
The NFUS update document lists 10 plastic recycling reception centres across Scotland.
The burning ban includes silage wrap, crop covers, fertilizer bags and all sorts of plastic containers.
These can all be re-used in the manufacture of products such as refuse sacks and plastic board for use in the construction industry.