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:

• All businesses are required under section 6(1) of ECAL Act to charge a levy of 10 cents 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.
• These registers are the ones supported by software programs, either through connection to the server or through in-built system or both.
• The Levy is applicable on all plastic bags with handles and are provided by the businesses for carrying or transportation of goods.
• The Plastic Bag Levy is paid by the consumer based on their choice but collected by 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.
• The business must ensure that the ECAL on plastic bag is shown clearly and separately on the receipt.
• VAT is not chargeable on this Levy.
• 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.
• All businesses as legislated must display a Notice informing consumers of ECAL charged on plastic bags.
• The Notice must be clearly legible and displayed in a visible place.

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

SOURCE: FIJI REVENUE AND CUSTOMS SERVICE