Filing the “Quarterly Return and Payment” form (Form PSB-5)

When is a “Quarterly Return and Payment” form (Form PSB-5) and payment of levies due?

• A registered retailer must submit a “Quarterly Return and Payment” form (Form PSB-5) and pay the total amount of levies within 30 days after the last day of each quarter ending on 31 March, 30 June, 30 September and 31 December. That is, the “Quarterly Return and Payment” form (Form PSB-5) together with the payment must be submitted on or before the 30th day of the respective months of April, July, October and January.

Who can be the authorized signatories for the declaration of the “Quarterly Return and Payment” form (Form PSB-5)?

• A “Quarterly Return and Payment” form (Form PSB-5) submitted by a registered retailer should be signed –

1. by the proprietor if the retailer is a sole proprietorship; or
    
2. by the precedent partner if the retailer is a partnership; or
    
3. by a director, secretary, manager or authorized person if the retailer is a body corporate.

How to obtain the “Quarterly Return and Payment” form (Form PSB-5)?

• Click here to download the “Quarterly Return and Payment” form (Form PSB-5) .
   
• A request for “Quarterly Return and Payment” form (Form PSB-5) can be submitted through e-mail to psb@epd.gov.hk or by post to “Environmental Protection Department, 4/F, West Wing, 88 Victoria Road, Hong Kong” (Attn.: Plastic Shopping Bags Levy Scheme). In the request, please provide the retailer's name, contact telephone number, correspondence address and the number of “Quarterly Return and Payment” form (Form PSB-5) required.

How to pay levy ?

• By Post:  The completed “Quarterly Return and Payment” form (Form PSB-5) together with a cheque, draft or cashier order should be sent to:

	Address: Environmental Protection Department, 4/F., West Wing, 88 Victoria Road, Hong Kong Attention: Plastic Shopping Bags Levy Scheme

• By hand: The completed “Quarterly Return and Payment” form (Form PSB-5) together with the relevant payment can be submitted by hand during office hours (Monday to Friday, 9:00am to 5:00pm) to EPD Offices. 
   
• By PPS: Before making payment, please register through a tone phone (tel. no. : 18011). After selecting the merchant code : 59, please enter the 9-digit Plastic Shopping Bags Levy Registration (Retailer) Number as shown on the “Quarterly Return and Payment” form (Form PSB-5). For making payment, please dial 18031 and then follow the instructions to key in the relevant information.
   
• By e-payment and submission: For electronic payment, please visit Treasury's website: http://www.try.gov.hk for the bill payment services provided by banks or PPS on internet. After the completion of the process for the electronic payment, please save the payment reference template and attach it to the “Quarterly Return  and Payment” form (Form PSB-5) with digital signature for submission via psb@epd.gov.hk . 

Failure to submit quarterly return and pay the levy

A registered retailer shall submit a return on a quarterly basis in respect of each registered retail outlet, and pay to the Government the same total amount of levies stated in the return within 30 days after the last day of each quarter.

A registered retailer who contravenes the above, commits an offence and is liable upon conviction to a maximum fine of $50,000.   Registered retailer who is convicted of this offence in respect of any amount of levies he has failed to pay is also liable to pay-

1. a surcharge of 5% of the amount of levies that are outstanding on the due date; and
2. an additional surcharge of 10% of the total amount of levies and the surcharged referred to in Item (a) that are outstanding at the expiry of 6 months after the due date.