Statute Details
- Title: Resource Sustainability (Disposable Carrier Bag Charge) Regulations 2023
- Act Code: RSA2019-S291-2023
- Legislation Type: Subsidiary legislation (SL)
- Authorising Act: Resource Sustainability Act 2019 (power under section 52)
- Enacting Formula: Made by the Minister for Sustainability and the Environment
- Commencement: 26 May 2023
- Legislative Status: Current version as at 27 Mar 2026
- Primary Subject Matter: Implementation details for the disposable carrier bag charge regime under the Resource Sustainability Act 2019
- Key Regulations (as reflected in the extract): Regulations 1–14
- Key Definitions/Topics: “applicant”, “annual turnover”, “regulated retailer”, “supermarket licence”, “supermarket premises”, “supermarket name”, and related administrative concepts
- Key Administrative Themes: Turnover determination; registration and deregistration mechanics; bag specifications; customer notification; reporting; record-keeping
What Is This Legislation About?
The Resource Sustainability (Disposable Carrier Bag Charge) Regulations 2023 (“the Regulations”) are subsidiary legislation made under the Resource Sustainability Act 2019. In plain language, they set out the operational rules for Singapore’s disposable carrier bag charge framework. The overarching policy objective is to reduce unnecessary use of disposable carrier bags by imposing a charge on regulated retailers for each disposable carrier bag supplied to customers, while also creating a compliance system that is workable for businesses and enforceable by the Government.
While the Resource Sustainability Act 2019 establishes the charge regime at a high level, the Regulations fill in the “how”: they define key terms, prescribe thresholds and administrative requirements (including registration), specify when the charge does not apply in certain circumstances, and require regulated retailers to inform customers and maintain records. For practitioners, the Regulations are particularly important because they translate statutory concepts—such as “regulated retailer” and “annual turnover”—into concrete, document-driven calculations and procedural steps.
In addition, the Regulations address product-related aspects (such as the thickness or density of reusable bags) and the administrative lifecycle of regulated retailers (registration begins on a prescribed date; applications and deregistration require prescribed information; and reporting and record-keeping obligations are specified). This makes the Regulations central to compliance planning for retailers, especially supermarkets and other large-scale sellers that may fall within the statutory definition of “regulated retailer”.
What Are the Key Provisions?
Regulation 1 (Citation and commencement) confirms that the Regulations are the Resource Sustainability (Disposable Carrier Bag Charge) Regulations 2023 and that they come into operation on 26 May 2023. For compliance purposes, this commencement date matters when assessing whether a retailer’s systems, customer-facing disclosures, and registration steps were implemented in time.
Regulation 2 (Definitions) is foundational. It defines terms used throughout the Regulations, including:
- “applicant”: an applicant for registration under section 23B of the Act;
- “Director-General, Food Administration”: the Director-General appointed under the Sale of Food Act 1973;
- “food establishment”: as defined in the Environmental Public Health Act 1987;
- “supermarket licence”: a licence granted under the Environmental Public Health Act 1987 that enables operation/use of a food establishment for purposes of a supermarket;
- “supermarket name” and “supermarket premises”: concepts tied to the retailer’s supermarket licence and the premises used for retail sale.
These definitions are not merely semantic. They connect the bag charge regime to existing licensing and regulatory frameworks for food establishments and supermarkets. In practice, this linkage can affect how a retailer identifies its “regulated” operations, the relevant premises, and the business names under which the charge and compliance information must be managed.
Regulations 3 and 4 (Determination of annual turnover and prescribed annual turnover) are among the most commercially significant provisions. The Regulations provide a detailed method for determining annual turnover for the purposes of the definition of “annual turnover” in section 23A of the Act. The core idea is that the gross revenue received by the regulated retailer in respect of its trade or business in Singapore in a given year (T) must be determined in accordance with the Regulations.
Regulation 3 addresses practical accounting timing issues. It explains how to compute gross revenue where the retailer’s year T contains:
- the whole of one financial year;
- only part of one financial year;
- one whole and part (or parts) of two financial years.
It also addresses whether audited financial statements for relevant periods are available before a specified cut-off (notably 30 June of year T + 1). If audited financial statements for the relevant financial year are not available by that cut-off, the Regulations require the retailer to use the audited financial statements for the preceding financial year (or, in the absence of audited financial statements for FY–1, to treat the gross revenue as zero). This is a compliance-critical rule: it can materially change whether a retailer meets any turnover threshold and therefore whether it is treated as a “regulated retailer”.
For practitioners advising retailers, the message is clear: turnover determination is not a simple “use last year’s numbers” exercise. It is a structured, time-sensitive calculation that depends on audited financial statement availability and the retailer’s financial year boundaries.
Regulation 5 (Regulated retailers) is referenced in the metadata and is central to the regime. Although the extract provided does not reproduce the full text of Regulation 5, the structure indicates that Regulation 5 operationalises which retailers are “regulated” for the purposes of the Act—typically by reference to turnover thresholds and/or other criteria. In practice, Regulation 5 will be the provision that retailers focus on to determine whether they must register, charge customers, and comply with reporting and record-keeping requirements.
Regulation 6 (Prescribed thickness or density of reusable bags) addresses a common compliance question: what counts as a “reusable bag” for purposes of the charge regime. The Regulations prescribe the thickness or density threshold. This matters because if a bag meets the statutory definition of “reusable”, it may be exempt from the disposable carrier bag charge. Retailers therefore need product specifications, supplier documentation, and internal QA processes to ensure that bags marketed as reusable meet the prescribed technical criteria.
Regulations 7 to 10 (Registration and deregistration mechanics) set out the administrative lifecycle. The Regulations prescribe:
- Regulation 7: the date before which an application for registration must be made;
- Regulation 8: the prescribed information to be submitted for registration applications;
- Regulation 9: the prescribed date on which registration begins;
- Regulation 10: the prescribed information required for a deregistration application.
These provisions are important for governance and audit readiness. A retailer that fails to register (or registers incorrectly) may face enforcement consequences under the Act. Conversely, a retailer seeking deregistration must provide the prescribed information, which implies that deregistration is not automatic and must be supported by documentary evidence.
Regulation 11 (Prescribed circumstances where charge not required) provides exemptions. The extract indicates that certain circumstances exist where the disposable carrier bag charge is not required. For compliance, this is a high-value provision: it defines the boundaries of when the retailer can supply bags without charging, and it will typically require retailers to train staff and implement point-of-sale logic or operational controls to ensure correct charging behaviour.
Regulation 12 (Prescribed manner for informing customers) requires regulated retailers to inform customers of the disposable carrier bag charge in a prescribed manner. This is a consumer-facing compliance requirement. Practically, it affects signage, checkout scripts, receipts, and digital ordering interfaces. A retailer’s failure to comply with the “manner” requirement can undermine the effectiveness of the charge regime and may create enforcement risk.
Regulations 13 and 14 (Reports and record-keeping) impose continuing compliance duties. Regulation 13 requires submission of prescribed information for reports (and related submissions). Regulation 14 requires records of prescribed information on application of collected charges and specifies the period for keeping records. For legal practitioners, these provisions are crucial for advising on retention policies, audit trails, and the evidentiary basis for demonstrating compliance during inspections or investigations.
How Is This Legislation Structured?
The Regulations are structured as a sequence of operational rules, beginning with definitions and turnover calculations, then moving to registration/deregistration, exemptions, customer notification, and finally reporting and record-keeping. The numbering in the extract shows a coherent compliance pipeline:
- Regulations 1–2: commencement and definitions;
- Regulations 3–5: turnover determination and identification of “regulated retailers”;
- Regulation 6: technical specification for reusable bags;
- Regulations 7–10: registration and deregistration timelines and information requirements;
- Regulation 11: charge exemptions;
- Regulation 12: customer notification requirements;
- Regulations 13–14: reporting and record-keeping.
Although the extract truncates some provisions, the overall architecture is clear: the Regulations are designed to be used alongside the Resource Sustainability Act 2019, translating statutory obligations into implementable steps.
Who Does This Legislation Apply To?
The Regulations apply to “regulated retailers” as defined for the purposes of the Resource Sustainability Act 2019. Determining whether a retailer is “regulated” is therefore the first legal question. The Regulations indicate that turnover and other criteria (prescribed in the Regulations and/or referenced in the Act) determine regulated status. The detailed turnover computation rules in Regulation 3 are designed to ensure consistent application across retailers with different financial year structures.
In addition, the Regulations’ definitions tie into the licensing and operational footprint of supermarkets and food establishments. As a result, retailers that operate supermarket premises under relevant licences may need to map their licensed premises and business names to their compliance obligations—particularly for customer-facing disclosures and record-keeping.
Why Is This Legislation Important?
For practitioners, the Regulations are important because they convert a policy objective—reducing disposable carrier bag use—into a legally enforceable compliance regime. The disposable carrier bag charge is not merely a commercial pricing decision; it is a regulated obligation with procedural and evidentiary requirements.
The most significant practical impacts typically arise from three areas:
- Turnover determination: Regulation 3’s timing and audited-financial-statement rules can affect whether a retailer crosses thresholds and becomes a regulated retailer.
- Registration and customer notification: Retailers must meet prescribed deadlines and inform customers in the prescribed manner, which affects both legal compliance and operational readiness.
- Exemptions and record-keeping: Regulation 11 exemptions require careful operational controls, while Regulations 13–14 require robust documentation and retention.
From an enforcement perspective, the record-keeping and reporting provisions are likely to be central. Regulators can only verify correct charging and correct application of exemptions if retailers maintain the prescribed records for the prescribed period. Accordingly, legal advice should often focus on building an audit-ready compliance system: POS settings, staff training, supplier documentation for bag specifications, and a retention schedule aligned with Regulation 14.
Related Legislation
- Resource Sustainability Act 2019
- Accountants Act 2004
- Charities Act 1994
- Environmental Public Health Act 1987
- Food Act 1973
Source Documents
This article provides an overview of the Resource Sustainability (Disposable Carrier Bag Charge) Regulations 2023 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.