Plastic Shopping Bags Subject to the Environmental Levy

• PSB that is wholly or partly made of plastic (see note 1 below)
• PSB with a handle, handle hole, perforated line for tearing out a handle hole, carrying string or strap, or any other carrying device on, or attached to, the bag
• shopping bags made partly with plastic are plastic shopping bags such as:
• paper shopping bags made partly with plastic such as plastic lamination or plastic handles or string handles having plastic stubs at the end
• non-woven bags made of polypropylene (commonly known as environmental bags)

Note 1: Plastic includes but not limited to polyethylene, polypropylene, polyvinyl chloride and nylon.

(Samples of plastic shopping bags subject to Environmental Levy)

Plastic Shopping Bags not Subject to Environmental Levy

• PSB that is sold at a price of $5.00 or more
• 2 or more bags that are sold as a pre-packaged pack at a price of $5.00 or more per pack
• a bag that contains either unpackaged goods or more than one piece of goods; and is sealed before the goods are supplied to the retailer concerned
• plastic bags that do not have a handle (e.g. bags that are commonly offered for wrapping fresh fruit, seafood, or bakery)

(Samples of plastic shopping bags not subject to Environmental Levy)