Product Eco-responsibility (Regulated Articles) Regulation
(Enacting provision omitted—E.R. 4 of 2023)
[1 February 2023] L.N. 216 of 2022
(Omitted as spent—E.R. 4 of 2023)
In this Regulation—
cancel (撤銷) means cancel under section 50 of the Ordinance; cancellation date (撤銷日期), in relation to a registration, means the date on which the registration is cancelled; consume (耗用) has the meaning given by section 47 of the Ordinance; discrepancy list (差異清單) means a document prepared under section 20(2); distribute (分發) has the meaning given by section 47 of the Ordinance; expiry date (屆滿日期), in relation to a short-term registration, means the date on which the registration expires in accordance with section 7(3); first cut-off date (首個截數日期), in relation to an ordinary registration, means the date specified for the registration under section 7(1)(c)(ii); levy (徵費) means the container recycling levy payable under section 51(1) of the Ordinance; ordinary registration (一般登記) means an ordinary registration mentioned in section 5(1)(a); registered supplier (登記供應商) has the meaning given by section 47 of the Ordinance; registration (登記) means a registration under section 49 of the Ordinance; registration date (登記日期), in relation to a registration, means the date specified for the registration under section 7(1)(b); registration year (登記年度), in relation to a short-term registration, means the calendar year in which its registration date falls; reporting period (申報期)—see section 12; return (申報) has the meaning given by section 47 of the Ordinance; short-term registration (短期登記) means a short-term registration mentioned in section 5(1)(b); specified form (指明表格) means a form specified under section 31; supplier (供應商) has the meaning given by section 47 of the Ordinance.In this Regulation, a reference to a “type” of regulated article is a reference to an item in Part 2 of Schedule 8 to the Ordinance.
In this Regulation, a reference to litre volume of a regulated article is a reference to litre volume of the product contained in the container.
For the purposes of this Regulation, an indication on the container of a regulated article of the litre volume of the product contained in it is evidence of the litre volume of the product unless the contrary is proved.
In this section—
container (容器), in relation to a regulated article, means the container that constitutes the article as mentioned in paragraph (b) of the definition of regulated article in section 3(1) of the Ordinance; product (產品), in relation to a regulated article, means the product that constitutes the article as mentioned in paragraph (a) of the definition of regulated article in section 3(1) of the Ordinance.This Division applies to an application for registration under section 49 of the Ordinance.
A supplier, or a person who proposes to be a supplier, may apply to the Director in the specified form for either—
an ordinary registration; or
a short-term registration.
The applicant may, by giving the Director a written notice, withdraw the application at any time before it is determined.
If, before the application is withdrawn or determined, a change in the information provided to the Director for the application occurs, the applicant must, before the end of the period of 7 days after the day on which the change comes to the notice of the applicant, give the Director a written notice of the change.
If the applicant has already had an ordinary registration approved and the registration has not yet been cancelled, the applicant must specify in the application the date on which the applicant is expected to cease to be a supplier in relation to that registration.
The Director may, by written notice, require the applicant to provide further information and documents for the application.
For the purposes of section 49(b) of the Ordinance, an application does not comply with the Ordinance if any of the following conditions is not fulfilled—
the application is made in the specified form;
the applicant complies with section 5(3) and (4), and any notice given under section 5(5);
the applicant is a supplier, or will become a supplier, according to the information provided for the application;
the material information provided for the application is correct and not misleading;
at the time the application is determined, there is not, in relation to a preceding registration of the applicant, any payment required under section 51(1) or 54(9) of the Ordinance, or any submission required under section 52(1) or 53(1) of the Ordinance, that remains outstanding.
For the purposes of subsection (1)(e), a payment or submission remains outstanding if—
for a levy required to be paid under section 51(1) of the Ordinance—the applicant has failed to comply with section 23(a), and has still not yet paid the levy in full;
for an amount required to be paid under section 54(9) of the Ordinance—the applicant has failed to comply with section 24(a), and has still not yet paid the amount in full;
for a return required to be submitted under section 52(1) of the Ordinance—the applicant has failed to comply with section 13 or 14, and has still not yet submitted the return in compliance with section 14; or
for an audit report required to be submitted under section 53(1) of the Ordinance—the applicant has failed to comply with section 19 or 20, and has still not yet submitted the report in compliance with section 20.
Without affecting subsection (1), for the purposes of section 49(b) of the Ordinance, an application for a short-term registration does not comply with the Ordinance if any of the following conditions is not fulfilled—
should the application be approved, the applicant’s business of distributing regulated articles in Hong Kong under the short-term registration—
would be likely to operate for a period of not more than 30 days; and
would be likely to give rise to a liability to pay an amount of levy not exceeding $20,000;
if the applicant has already had one or more than one short-term registration approved for the same registration year—should the application be approved, the applicant’s business of distributing regulated articles in Hong Kong under all of the applicant’s short-term registrations approved for that year would be likely to give rise to an aggregate liability to pay 2 or more amounts of levy not exceeding $20,000.
In subsection (1)(e)—
preceding registration (先前登記), in relation to an application, means a registration of the applicant the registration date of which precedes the date of the application.If an application is approved, the Director must issue a certificate of registration to the applicant and specify in the certificate—
a registration number assigned by the Director;
the date on which the registration becomes effective; and
for an ordinary registration—
an annual audit date for the registration; and
the first cut-off date for the registration.
The first cut-off date must fall on 31 March, 30 June, 30 September or 31 December.
A short-term registration expires at the end of the period of 30 days beginning on the registration date.
If an application is refused, the Director must—
give the applicant a written notice of the decision; and
set out the reasons for the decision in the notice.
If the address of a registered supplier provided to the Director for an application made under section 5(1) has changed, the supplier must give the Director notice of the change in the specified form before the end of the period of 30 days after the day on which the change occurs.
A registered supplier who, without reasonable excuse, contravenes subsection (1) commits an offence and is liable on conviction to a fine at level 2.
A return must be submitted in the specified form.
A return submitted for an ordinary registration must cover—
for the first return—the period beginning on the registration date and ending on the first cut-off date; or
for a further return—each quarter ending on 31 March, 30 June, 30 September or 31 December.
A return submitted for a short-term registration must cover the period beginning on the registration date and ending on the expiry date.
However—
if the registration is cancelled during the period mentioned in subsection (1)(a), the reference to “first cut-off date” in that subsection is to be construed as a reference to “cancellation date”;
if the registration is cancelled during a quarter mentioned in subsection (1)(b), that quarter is deemed to end on the cancellation date; and
if the registration is cancelled during the period mentioned in subsection (2), the reference to “expiry date” in that subsection is to be construed as a reference to “cancellation date”.
In this Regulation—
reporting period (申報期)— (a)in relation to a return submitted in accordance with section 11(1)(a), means the period mentioned in that section, as modified by section 11(3)(a) if applicable; (b)in relation to a return submitted in accordance with section 11(1)(b), means the quarter mentioned in that section, as modified by section 11(3)(b) if applicable; or (c)in relation to a return submitted in accordance with section 11(2), means the period mentioned in that section, as modified by section 11(3)(c) if applicable.Subject to section 35(1), a return must be submitted within 28 days after the last day of every reporting period.
A return covering a reporting period must contain, in relation to each type of regulated article—
the total litre volume of those articles that were distributed by the registered supplier in Hong Kong during the reporting period, with a breakdown of—
the total litre volume of those articles that were manufactured by the supplier in Hong Kong; and
the total litre volume of those articles that were imported by the supplier; and
the total litre volume of those articles that were consumed by the registered supplier in Hong Kong during the reporting period, with a breakdown of—
the total litre volume of those articles that were manufactured by the supplier in Hong Kong; and
the total litre volume of those articles that were imported by the supplier.
This section applies to the keeping of records and documents under section 52(4) of the Ordinance.
A registered supplier must keep records, invoices, receipts, delivery notes, inventory records or any other documents that contain sufficient details to enable the Director to readily verify, in relation to each type of regulated article covered by a return—
the total litre volume of those articles that were manufactured in Hong Kong, imported into Hong Kong or otherwise acquired by the supplier in Hong Kong during the reporting period; and
the total litre volume of those articles that were distributed or consumed in Hong Kong, or exported out of Hong Kong, by the supplier during the reporting period.
This Subdivision applies to the submission of audit reports under section 53(1) of the Ordinance.
In this Subdivision—
annual audit date (周年審計日期), in relation to an ordinary registration, means the date specified for the registration under section 7(1)(c)(i); auditor (核數師), in relation to an audit report, means the person who prepares the report under section 53(2) of the Ordinance.In this Subdivision, a reference to an audit year, in relation to an ordinary registration, is a reference to—
the period beginning on the registration date and ending on the first annual audit date; or
each subsequent period ending on an annual audit date.
However—
if the registration is cancelled during the period mentioned in subsection (2)(a), the reference to “first annual audit date” in that subsection is to be construed as a reference to “cancellation date”; and
if the registration is cancelled during a period mentioned in subsection (2)(b), the annual audit date is, in relation to that period, deemed to fall on the cancellation date.
An audit report submitted for an ordinary registration must cover a return if any day of the reporting period of the return falls within the relevant audit year.
An audit report submitted for a short-term registration must cover—
the return submitted for the registration; and
if the registered supplier has already had one or more than one short-term registration approved for the same registration year—the return submitted for such a short-term registration.
Subject to section 35(1), an audit report must be submitted within 3 months after—
for an ordinary registration—the last day of every audit year; or
for a short-term registration—the expiry date.
An auditor must state in an audit report whether, in the opinion of the auditor and in relation to any return covered by the report—
the registered supplier had kept records and documents in compliance with section 52(4) of the Ordinance and section 15;
the return was prepared on the basis of those records and documents; and
the litre volumes of the regulated articles covered by the return had been reported in accordance with the Ordinance.
If the auditor identifies any discrepancy between a return covered by the audit report and the records and documents kept for the return as mentioned in subsection (1)(a) in relation to any litre volume of regulated articles, the auditor must set out the discrepancy in a document prepared in the specified form.
If a discrepancy list has been prepared for an audit report under subsection (2), a copy of the discrepancy list must be attached to the report.
A registered supplier may apply to the Director in writing for exemption from submitting an audit report—
for an ordinary registration—for a particular audit year; or
for a short-term registration—for the registration.
Subject to section 35(1), the application must be made within 1 month after—
for an ordinary registration—the last day of the relevant audit year; or
for a short-term registration—the expiry date.
The Director must approve the application if—
for an ordinary registration—the Director is satisfied that the aggregate amount of levies payable for the reporting periods falling within the relevant audit year does not exceed $20,000; or
for a short-term registration—the Director is satisfied that—
the amount of levy payable for the registration does not exceed $20,000; and
if the applicant has already had one or more than one short-term registration approved for the same registration year—the aggregate amount of levies payable for all of the applicant’s short-term registrations approved for that year does not exceed $20,000.
For the purposes of Part 5 of the Ordinance, the amount of levy payable for each type of regulated article is prescribed in the Schedule.
A payment under section 52(3) of the Ordinance must be made—
before the end of the period of 30 days after the day on which the payment notice was served under section 52(2)(b) of the Ordinance; and
in accordance with the payment instructions contained in the payment notice.
A payment under section 54(9) of the Ordinance must be made—
before the end of the period of 30 days after the day on which the assessment notice was served under section 54(4) or (5) (as applicable) of the Ordinance; and
in accordance with the payment instructions contained in the assessment notice.
This section applies if a registered supplier has submitted an audit report under section 53(1) of the Ordinance with a discrepancy list attached in relation to a return (reported return) in accordance with section 20(3).
In determining the amount of levy payable in relation to a subsequent return (if any), the Director may, with reference to the discrepancy list mentioned in subsection (1), adjust the amount so as to offset any amount of levy that has been or will be overpaid or unpaid by the registered supplier in relation to the reported return as a result of a discrepancy set out in the discrepancy list.
In subsection (2)—
subsequent return (其後申報) means a return submitted by the registered supplier after the submission of the audit report as mentioned in subsection (1).This section applies if a person has paid an amount of money to the Director for compliance with section 51(1) of the Ordinance.
The person (claimant) may lodge a written claim with the Director for refund of any overpaid sum paid by the claimant.
The claim must be accompanied by evidence of the claimant’s entitlement to the refund.
For the purposes of subsection (3), a discrepancy list attached to an audit report in accordance with section 20(3) is evidence of a discrepancy set out in the discrepancy list unless the contrary is proved.
On receiving the claim, the Director must, to the extent that the overpaid sum has not been recovered by the claimant by the operation of section 25, refund the overpaid sum to the claimant if the Director is satisfied that the claimant is entitled to the refund.
In this section—
overpaid sum (超額款項) means an amount of money that was paid by a person as mentioned in subsection (1) for regulated articles in excess of the amount of levy that was payable by the person for the articles.This Division applies to an application made under section 56(1) of the Ordinance.
An application must be made in the specified form.
The applicant may, by giving the Director a written notice, withdraw the application at any time before it is determined.
If, before the application is withdrawn or determined, a change in the information provided to the Director for the application occurs, the applicant must, before the end of the period of 7 days after the day on which the change comes to the notice of the applicant, give the Director a written notice of the change.
The Director may, by written notice, require the applicant to provide further information and documents for the application.
The application fee for an application is $9,250.
In addition to section 56(3) of the Ordinance, the Director must refuse an application if—
the application is not made in the specified form;
the applicant does not comply with section 28(3) or a notice given under section 28(4); or
any material information provided for the application is incorrect or misleading.
The Director must give the applicant a written notice of the decision in respect of the application.
If the application is refused, the Director must set out the reasons for the decision in the notice.
On a breach of any terms or conditions imposed under section 56(5) of the Ordinance, the Director may—
revoke the exemption concerned, so that it ceases to have effect either—
on the breach; or
on the date that the Director specifies;
vary that exemption in the way that the Director specifies; or
suspend that exemption, so that it has no effect—
for the period that the Director specifies; or
until compliance with any other terms or conditions that the Director imposes.
If the Director exercises a power under subsection (1) in respect of a person, the Director must—
give the person a written notice of the decision; and
set out the reasons for the decision in the notice.
The Director may specify any forms required for the purposes of this Regulation.
A specified form may require that—
it be completed in a specified way;
specified information or documents be included in or attached to it; and
it be submitted in a specified way.
If a certain requirement under subsection (1) is not complied with in relation to a specified act, the act is to be treated as not done in the specified form.
The Director must make copies of a specified form available—
during office hours at any office of the Director that is specified by the Director; or
by any other way that the Director considers appropriate.
In subsection (2)—
specified act (指明作為) means— (a)the making of an application under section 49 or 56(1) of the Ordinance; (b)the submission of a return under section 52(1) of the Ordinance; (c)the giving of a notice under section 9(1); or (d)the preparation of a discrepancy list.If the Director specifies an electronic record as a specified form, the requirement for a signature in the form is satisfied by a password assigned or approved under subsection (2).
The Director may, for enabling a person to use an electronic record as a specified form, from time to time assign or approve any sequence or combination of letters, characters, numbers or symbols as the person’s password.
In addition to the decision specified in section 56(4) of the Ordinance, the following decisions are appealable matters for the purposes of section 13(2) of the Ordinance—
the refusal of an application made under section 49 of the Ordinance;
the cancellation of a registration;
the refusal to grant an exemption applied for under section 21(1);
the service of a payment notice under section 52(2)(b) of the Ordinance;
the service of an assessment notice under section 54(4) or (5) of the Ordinance;
the refusal of a claim lodged under section 26(2);
the revocation, variation or suspension of an exemption under section 30(1).
If an appeal is made under section 13(1) of the Ordinance against a decision specified in subsection (1) or section 56(4) of the Ordinance, the appeal does not affect the operation of the decision pending the determination of the appeal unless the Director decides otherwise.
If the last day of the period within which a specified act may be done falls on an excluded day, the act is considered done within that period if it is done on the next following day, not being an excluded day.
In subsection (1)—
excluded day (豁除日) means— (a)a Saturday; (b)a general holiday; or (c)a gale warning day, or black rainstorm warning day, as defined by section 71(2) of the Interpretation and General Clauses Ordinance (Cap. 1); specified act (指明作為) means— (a)the submission of a return in accordance with section 13; (b)the submission of an audit report in accordance with section 19; or (c)the making of an application in accordance with section 21(2).
| Column 1 | Column 2 | Column 3 |
| Item | Type of regulated article (item in Part 2 of Schedule 8 to the Ordinance) | Amount of levy |
| 1. | Item 1 | $0.98 per litre volume of the regulated article |