The EPD administers and enforces the Levy Scheme. Registered retailers shall charge their customers an amount of not less than 50 cents for each plastic shopping bag provided directly or indirectly to their customers. The amount of environmental levy should be explicitly made known to the customers on receipts.
To allow for subsequent audits by the EPD, registered retailers must keep proper records on the number of plastic shopping bags delivered to their outlets and the amount of levy collected. Registered retailers are also required to submit returns and payments collected to the EPD on a quarterly basis.
In case a registered retailer fails to furnish a return timely or there are reasons to believe that the amount of the levy payable on the return is under-reported, the EPD may estimate the amount of levy payable and serve an assessment notice to the registered retailer concerned.
Obligations of Registered Retailers
A registered retailer shall fulfill the following requirements as set out in the Ordinance as well as the Regulation-
To charge customer – Registered retailer is required to charge a customer an amount of not less than 50 cents for each plastic shopping bag provided directly or indirectly to a customer.
To display the Certificate of Registration –Registered retailer shall ensure that a certificate of registration is displayed in a prominent position of the registered retail outlet to which the certificate relates.
To submit quarterly returns and pay the levy – Registered retailer shall submit a return on a quarterly basis in respect of each registered retail outlet, and pay to the Government the same total amount of levies stated in the return.
To keep records – Registered retailer must ensure that records, invoices, receipts, delivery notes or any other documents that contain sufficient details to enable the Government to readily verify the number of plastic shopping bags provided and the charge for those bags are kept.
