Section 23A — Interpretation of this Part

In this Part, unless the context otherwise requires —“annual turnover”, in relation to a regulated retailer, means the gross revenue received by the regulated retailer in respect of the regulated retailer’s trade or business in Singapore in a year, whether in relation to the supply of goods or otherwise, determined in the prescribed manner; “customer” means any person who purchases or intends to purchase any goods from a regulated retailer; “disposable carrier bag” means packaging (within the meaning of section 19(1)) in the form of a bag with handles (other than a reusable bag) that is provided by a retailer in relation to goods purchased from the retailer by a customer —

(a)to pack the goods for the customer or enable the customer to put the goods into the bag; and

(b)by which the goods may be carried or otherwise transported after the point of sale (whether or not the bag is in fact so used by the customer); “prescribed amount” means $0.05 or another amount prescribed in substitution; “prescribed annual turnover”, in relation to a class of regulated retailers, means the prescribed annual turnover for that class of regulated retailers; “registered retailer” means a regulated retailer who is registered under section 23C(3); “regulated retailer” means a retailer who belongs to a class of retailers prescribed as regulated retailers for the purposes of this Part; “reportable year”, in relation to a person, means any year at any time during which the person is a registered retailer; “retailer” means a person who carries on a trade or business of supplying goods by retail; “reusable bag” means any bag with handles that —

(a)is made primarily of any fabric woven with natural, semi-synthetic or synthetic fibres that is washable;

(b)is made primarily of plastic or other material made of semi-synthetic or synthetic polymers, of a prescribed minimum thickness or density;

(c)has the ability to hold a prescribed minimum weight; or

(d)is prescribed, according to the material, intended function, properties or dimensions of the bag, as a reusable bag.[Act 14 of 2023 wef 26/05/2023]