PSB that is wholly or partly made of plastic(see note 1 below)
PSB with a handle, handle hole, perforated line for tearing out a handle hole, carrying string or strap, or any other carrying device on, or attached to, the bag
shopping bags made partly with plastic are plastic shopping bags such as:
paper shopping bags made partly with plastic such as plastic lamination or plastic handles
non-woven bags made of polypropylene (commonly known as environmental bags
Note 1: Plastic includes polyethylene, polypropylene, polyvinyl chloride and nylon.
(
Samples of plastic shopping bags subject to Environmental Levy)
Plastic Shopping Bags not Subject to Environmental Levy
PSB that is sold at a price of $5.00 or more
2 or more bags that are sold as a pre-packaged pack at a price of $5.00 or more per pack
a bag that contains either unpackaged goods or more than one piece of goods; and is sealed before the goods are supplied to the retailer concerned
plastic bags that do not have a handle (e.g. bags that are commonly offered for wrapping fresh fruit, seafood, or bakery)
(
Samples of plastic shopping bags not subject to Environmental Levy)
source:
http://www.epd.gov.hk/epd/psb/en/environmental_plastic_bag.html