A person is a "prescribed retailer" if he carries on a retail business at-

1. 5 or more qualified retail outlets in Hong Kong; or


2. at least one qualified retail outlet in Hong Kong that has a retail floor area of not less than 200 square metres.

A retail outlet is a "qualified retail outlet" if the goods offered for sale in the outlet include all of the following categories of goods-

1. any food or drink;
2. any medicine or first-aid item; and
3. any personal hygiene or beauty product.

The Levy Scheme is introduced in phases with the first phase covering major chain and large retail outlets including chain or large supermarkets, convenience stores, personal health and beauty product stores, department stores, etc.

For the purposes of this Ordinance, "food"-

1. includes snack, confectionary, chewing gum, and any article of substance used as an ingredient in the preparation of food; and
    
2. excludes any drink, live animal fodder or feeding stuff for animals, and any article or substance used only as medicine.

For the purposes of this Ordinance, "drink" means any liquid suitable or intended for human consumption, either without or after dilution, and includes water.  For further detail, please refer to the Product List. The list is for reference only and by no means exhaustive.  In case of doubt, the definitions as stated in the Ordinance shall prevail.

The products or items listed at the following websites will be regarded as "medicine" for the purposes of this Ordinance:

Registered Pharmaceutical Products:
http://www.psdh.gov.hk/eps/eng/html/compendium_main.jsp
 
Chinese Herbal Medicine:
http://www.legislation.gov.hk/09/eng/pdf.htm
(Schedule 1 and 2 under "Chinese Medicine Ordinance (Cap. 549)")
 
Proprietary Chinese Medicine:
http://www.cmchk.org.hk/

The list of products classifiable as "first-aid product" under the levy scheme is set out in the Product List. The list is for reference only and by no means exhaustive.  In case of doubt, the definitions as stated in the Ordinance shall prevail.

The list of products classifiable as "personal hygiene product" and "beauty product" under the levy scheme is set out in the Product List. The list is for reference only and by no means exhaustive. In case of doubt, the definitions as stated in the Ordinance shall prevail.  

A bag is a “plastic shopping bag” covered by the Ordinance if-

1. it is made wholly or partly of plastic; and
   
   
2. there is 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.

The following plastic shopping bags are exempted from the levy-

1. a bag that is sold at a price of $5.00 or more;
   
   
2. 2 or more bags that are sold as a pre-packaged pack at a price of $5.00 or more per pack;
   
 
3. a bag that- 
1. contains either unpackaged goods or more than one piece of goods; and
2. is sealed before the goods are supplied to the retailer concerned.