Plastic Bag Levy


Clarification on Plastic Bag Levy

The Fiji Revenue and Customs Service wishes to provide further clarification on matters relating to the 10 cents per plastic bag Levy as legislated through the Environment and Climate Adaptation Levy (ECAL) Act effective from 1st August 2017:

  1. 1)  Allbusinessesarerequiredundersection6(1)ofECALActtochargealevyof10cents per plastic bag provided, such businesses utilize a register which is a Point of Sale (POS) Invoicing Device into which a cashier enters data for a transaction.

  2. 2)  These registers are the ones supported by software programs, either through connection to the server or through in-built system or both.

  3. 3)  The Levy is applicable on all plastic bags with handles and are provided by the businesses for carrying or transportation of goods.

  4. 4)  ThePlasticBagLevyispaidbytheconsumerbasedontheirchoicebutcollectedby the business who will then remit it to Fiji Revenue & Customs. The Levy is not imposed on a manufacturer, wholesaler or retailer of plastic bags.

  5. 5)  ThebusinessmustensurethattheECALonplasticbagisshownclearlyandseparately on the receipt.

  6. 6)  VATisnotchargeableonthisLevy.

  7. 7)  Businesses that do not have a Point of Sale System to electronically capture and

    reconcile the Plastic Bag Levy are not part of the Phase I of this roll-out. Therefore, any customers of these businesses being charged with Plastic Levy MUST immediately report such receipt copies to Fiji Revenue and Customs Hotline – 1323.

  8. 8)  All businesses as legislated must display a Notice informing consumers of ECAL charged on plastic bags.

  9. 9)  TheNoticemustbeclearlylegibleanddisplayedinavisibleplace.

Failure to adhere to ECAL Act, or any imposition of Plastic Bag Levy by non-POS Operators, will result in fines and penalties.

For any clarification on the application of the levy please contact Deputy Director Revenue Management Mr. Muni Ratna on 3243501 or email: mratna@frcs.org.fj. Complaints can also be referred directly to the Director Intelligence, Compliance and Investigations – Mr. Shameem Khan on 3243730 or email: skhan@frcs.org.fj.

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