EPD - Environmental Levy Scheme on Plastic Shopping Bags

The Scope

The Levy

Plastic Shopping Bags Subject to the Environmental Levy

The Product List

The Administration of the Levy Scheme

General

Type 1 Exemption – Exemption for Non-specified Goods

Type 2 Exemption – Exemption for Third Party Operator

Application for Registration

Completing the Registration Form

Certificate of Registration

Change of Information

Variation of Exemption

Deregistration of Registered Retailer / Registered Retail Outlet

Enquiries

Forms for Download

Filing the “Quarterly Return and Payment” Form

Completing the “Quarterly Return and Payment” form

Levy Scheme Implementation Dates

Scope of Levy Scheme

Exemptions under Levy Scheme

Implementation

For Trade

General Matters

Levy Scheme Implementation Dates

Registration Matters

Display of Registration Certificate

Application for Exemption

Submission of Quarterly Return and Payment

Environmental Levy Scheme on Plastic Shopping Bags - Exemption

General

Under the Levy Scheme, there are two types of exemption :

Type 1 Exemption - Exemption for Non-specified Goods; and
Type 2 Exemption - Exemption for Third Party Operator.

Through the above exemption arrangements, environmental levy shall not apply to plastic shopping bags provided from the exempted area if they are provided to customers who make payment for non-specified goods in that area (Type 1 Exemption) or if to customers who purchase the goods offered for sale by the third party concerned in that area (Type 2 Exemption).