Variation of Exemption

Application for variation of exemption

For any changes in the exemption arrangement after its approval, the registered retailer may apply to the EPD for approval of such changes through the submission of the "Application for Variation of Exemption" form (Form PSB-3).
 
Variations of exemption include the following changes:

	For Type 1 exemption revoke all the exempted cashier's counters in the registered retail outlet   relocate exempted cashier's counter(s) to a new location within the registered retail outlet   revoke exempted cashier's counter(s) in the registered retail outlet

	For Type 2 exemption relocate third party operator(s) to a new location within the registered retail outlet   revoke third party operator(s) of a registered retail outlet

When to submit?
 
For variation of exemption using Form PSB-3, the registered retailer should submit the application form at least 10 working days before the expected date of variation.
 

Where to submit?
 
The completed "Variation of Exemption Form" should be submitted by post to:  

	Address: Environmental Protection Department, 28/F., Southorn Centre, 130 Hennessy Road, Wanchai, Hong Kong.  Attention: Plastic Shopping Bags Levy Scheme

Application for short-term variation of exemption

For variations of short-term exemption arrangements that last for 3 months or less, such as-

1. temporary modification of a cashier's counter from levy counter to exempted counter (Type 1 exemption) or vice-versa in the promotion area;
    
   
2. short-term change in retail floor area for Type 1 exemption resulting from a change in product items (from prescribed products to non-specified products or vice versa) offered for sales or for display; and
    
   
3. short-term consignment of third party operators (Type 2 exemption) at the event hall during festive seasons.
    

A registered retailer may apply to the EPD for approval of such variation through submission of the “Application for Variation of Exemption” form (Form PSB-3).

For details, please refer to the “Guideline for Application for Short-term Variation of Exemption”.  

Failure to apply for variation of exemption

A registered retailer shall charge a customer the environmental levy for the plastic shopping bag provided from any area of the outlet that is not exempted.

A registered retailer who contravenes the above, commits an offence and is liable upon conviction to a maximum fine of $100,000 on the first occasion; and to a maximum of $200,000 on each subsequent occasion.