### Product Eco-responsibility Ordinance 《產品環保責任條例》

51. Registered supplier must pay container recycling levy
(1) Subject to subsection (2), a registered supplier must pay a container recycling levy to the Director for a regulated article if the supplier—
(a) distributes the article; or
(b) consumes the article.
(2) The container recycling levy is payable only once under this section in respect of a regulated article.
(3) An outstanding amount of container recycling levy payable under this section is recoverable as a civil debt due to the Government.

52. Registered supplier must submit returns
(1) A registered supplier must, in accordance with the Regulated Articles Regulation, periodically submit returns to the Director.
(2) On receiving a return, the Director must—
(a) determine the amount of container recycling levy payable under section 51 by the registered supplier; and
(b) serve a payment notice on the supplier.
(3) A registered supplier must, within the prescribed period after the date the payment notice is served, pay to the Director in the prescribed manner the container recycling levy payable under section 51 stated in the payment notice.
(4) A registered supplier who submits a return in respect of a period in a calendar year must keep the prescribed records and documents relating to the return during the 5 years after that year.
(5) A person who contravenes subsection (1) commits an offence and is liable—
(a) on the first conviction, to a fine at level 6; and
(b) on a subsequent conviction, to a fine of $200,000.
(6) A person who contravenes subsection (3) commits an offence and is liable—
(a) on the first conviction, to a fine at level 6; and
(b) on a subsequent conviction, to a fine of $200,000.
(7) A person who contravenes subsection (4) commits an offence and is liable to a fine at level 5.
(8) (Repealed 27 of 2023 s. 6)(9) In subsections (3) and (4)—
prescribed (訂明) means prescribed by the Regulated Articles Regulation.

53. Registered supplier must submit annual audit report
(1) A registered supplier must, in accordance with the Regulated Articles Regulation, submit an audit report to the Director every year in respect of the returns submitted by the supplier.
(2) The audit report must be prepared by a certified public accountant (practising) as defined by section 2(1) of the Accounting and Financial Reporting Council Ordinance (Cap. 588), who must not be an employee of the registered supplier. (Amended L.N. 66 of 2022)
(3) A person who contravenes subsection (1) commits an offence and is liable to a fine at level 5.

### Product Eco-responsibility Ordinance 《產品環保責任條例》

54. Recovering container recycling levy by assessment notice
(1) This section applies if the supplier of a regulated article (relevant supplier

55. Secretary may make regulations for Part 5
(1) The Secretary may, after consulting the Advisory Council on the Environment, make regulations in respect of one or more of the following matters—
(a) an application for registration under section 49 and the determination in relation to the application;
(b) the cancellation of registration under section 50;
(c) the container recycling levy for each type of regulated article;
(d) the payment of container recycling levy by registered suppliers;
(e) the submission of returns by registered suppliers;
(f) the information to be contained in the returns;
(g) the records and documents to be kept by registered suppliers;
(h) the submission of audit reports by registered suppliers;
(i) an exemption under section 56.
(2) A regulation made under subsection (1) is subject to the approval of the Legislative Council.

56. Exemptions for registered supplier with container waste reduction plan
(1) A registered supplier may, in accordance with the Regulated Articles Regulation, apply to the Director for exemption from section 51, 52 or 53 in relation to any type of regulated article.
(2) The application must be accompanied by—
(a) an application fee prescribed by the Regulated Articles Regulation; and
(b) a container waste reduction plan specifying, in relation to the type of regulated article for which the exemption is sought, the arrangement for the recovery and reuse or recycling of the containers concerned.
(3) The Director must refuse the application if the Director considers that the container waste reduction plan—
(a) is impracticable; or
(b) cannot ensure the recovery and reuse or recycling of the containers concerned in an environmentally sound manner.
(4) A registered supplier who is aggrieved by the Director’s refusal of the application may lodge an appeal in accordance with section 13.
(5) The Director may grant the exemption subject to any terms and conditions relating to—
(a) its duration;
(b) the implementation of the container waste reduction plan;
(c) auditing, reporting and record keeping; and
(d) any other matter the Director considers appropriate.

57. Secretary may amend Schedule 8
(1) The Secretary may, after consulting the Advisory Council on the Environment, by notice published in the Gazette, amend Schedule 8.
(2) A notice made under subsection (1) is subject to the approval of the Legislative Council.

### Product Eco-responsibility Ordinance 《產品環保責任條例》

58. Interpretation of Part 6
In this Part—
catering business (餐飲業務)—see section 64;
catering premises (餐飲處所)—see section 63;
demand notice (繳款通知書) means a notice served under section 86(2);
fixed penalty (定額罰款) means the penalty referred to in section 83(2);
immediate consumption (即時食用或飲用)—see section 65;
penalty notice (罰款通知書) means a notice given under section 83(2);
premises (處所) includes—(a) any structure; and
(b) a cart or other conveyance;

preparation (製備), in relation to any food or drink, means any form of cooking, or any other treatment that changes the form or flavour of the food or drink, but does not include the trimming of fresh produce, and prepared food or drink

59. Meaning of supply
(1) For the purposes of this Part—
supply (供應), in relation to a product, means—(a) provide or distribute the product; or
(b) transmit or deliver the product for providing or distributing the product,
but does not include any such act done with a view that the product is to be exported in the course of business.

(2) For the purposes of this Part, a product is supplied—
(a) whether it is supplied as the subject of a transaction or supplied in addition to the subject of a transaction; and
(b) whether or not it is supplied together with another product as a single item of goods.
(3) However, for the purposes of this Part, a person (provider

60. Supplying products at time of providing dine-in service
For the purposes of this Part, a product is supplied by a person (caterer

61. Supplying products at time of providing catering service
For the purposes of this Part, a product is supplied by a person (caterer

62. Supplying products at time of providing takeaway service
(1) For the purposes of this Part, a product is supplied by a person (caterer

63. Supplementary provisions relating to catering premises
(1) For the purposes of sections 60, 61 and 62, the catering premises of a person (caterer

64. Supplementary provisions relating to catering business
(1) For the purposes of sections 60, 61, 62 and 63, a person (caterer

65. Meaning of immediate consumption
For the purposes of this Part, any food or drink that may be consumed without further preparation is food or drink ready for immediate consumption.