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

Application for Registration

Display of Registration Certificate

Application for Exemption

Submission of Quarterly Return and Payment

Environmental Levy Scheme on Plastic Shopping Bags - Exemption

Type 2 Exemption – Exemption for Third Party Operator

What is Type 2 Exemption?

This exemption is applicable to a retail outlet where part of the retail area is occupied by a third party (e.g. sub-tenancies and consignment counters) whose business is not part of the business of the registered retailer. Under this exemption arrangement, plastic shopping bags may be provided to customers who purchase the goods offered for sale by the third party concerned in that area; and the number of bags so provided is not more than necessary for carrying those goods

What are the criteria for Type 2 Exemption?

The Registered retailers may apply for exemption of part of the area of a registered retail outlet. To be eligible for Type 2 exemption, the retail outlet must fulfill the following criteria:

i)	the part of the area of the retail outlet to be exempted is used for the purposes of a business of a third party (not being the registered retailer) registered under the Business Registration Ordinance (Cap. 310);
ii)	that area is demarcated clearly by a counter and is used exclusively for the purposes of the third party’s business;
iii)	the name, trade name, trade mark or brand name of the third party is displayed conspicuously in that area;
iv)	that area is staffed by an employee of the third party; and
v)	all plastic shopping bags provided from that area bear the name, trade name, trade mark or brand name of the third party.

Examples of Type 2 Exemption

(I) A bakery shop inside a department store (a third party whose business is not part of the business of the registered retailer)

(1) A customer buys a loaf of bread from the bakery shop that bears the “exempted area” sticker.
Photo (1) - The bakery shop within an exempted area

(2)The customer checks out at the cashier’s counter inside the bakery shop, and plastic shopping bags bearing the brand name or trade mark of the bakery shop may be provided to the customer for free.
Photo (2) – An “e xempted area” sticker placed inside the bakery shop

An exempted area sticker

(II) A beauty product shop inside a department store (a third party whose business is not part of the business of the registered retailer)

(1) A customer buys a beauty product from the beauty product shop that bears the “exempted area” sticker.
Photo (1) - A beauty product shop

(2) The sales staff of the beauty product shop or the customer checks out at the nearby cashier’s counter
Photo (2) - A nearby cashier’s counter within the department store

(3) The customer can be provided with plastic shopping bags bearing the brand name or trade mark of the beauty product shop for free from this exempted area
Photo (3) - An “exempted area” sticker placed at the beauty product shop

An exempted area sticker