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Prescribed circumstances in which deposit mark need not be affixed under section 23P(2)(b) of Act

Resource Sustainability (Beverage Container Return Scheme) Regulations 2026

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—(1) For the purpose of section 23P(2)(b) of the Act, subject to paragraphs (2) and (3), section 23P(1) of the Act does not apply in relation to any of the following supplies made by a participant (A) in a beverage product supply chain:(a)a supply made to the next participant in the chain, with actual knowledge that the beverage product is to be supplied down the beverage product supply chain to the specified end supplier in the supply chain; (b)a supply that is the specified end supply in the beverage product supply chain.(2) A must keep and maintain, in accordance with paragraph (3), complete and accurate records of the following:(a)where paragraph (1)(a) applies —(i)all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and(ii)all documents evidencing A’s knowledge as described in that provision;(b)where paragraph (1)(b) applies — all documents evidencing the supply as a specified end supply.(3) The records mentioned in paragraph (2) must be retained for a period of 5 years after —(a)in the case of a document that is dated — that date or 1 April 2026, whichever is later; and(b)in any other case — the date on which the information or document in question was received by the person or 1 April 2026, whichever is later.(4) Where A fails to comply with paragraph (2) at any time, paragraph (1) ceases to apply to A’s supplies within that paragraph for the period from the date of non‑compliance to the date the Agency is satisfied that A has taken all necessary remedial actions to prevent a recurrence of the non‑compliance with paragraph (2) in relation to any supplies within paragraph (1) (both dates inclusive).(5) To avoid doubt, paragraph (4) applies to each event of non‑compliance with paragraph (2).(6) In this regulation —“beverage product supply chain” means a supply chain for supplying a beverage product where the last supplier in the supply chain is a specified end supplier;“conveyance” includes any aircraft, train, vehicle, vessel or other mode of transport of passengers or goods;“customer” means any person to whom a specified end supplier supplies or offers to supply a beverage product;“export” means to take or cause to be taken out of Singapore by any means;“participant”, in relation to a beverage product supply chain, means any of the following:(a)a specified end supplier of the beverage product;(b)a producer of the beverage product;(c)any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product;“specified end supplier” means a supplier that makes or offers to make a specified end supply;“specified end supply”, in relation to a beverage product, means any of the following:(a)an export of the beverage product;(b)a supply of the beverage product for use or consumption —(i)on a conveyance entering Singapore from any place outside Singapore; or(ii)on a conveyance leaving Singapore for a place outside Singapore,including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both);(c)a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960;(d)a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online;“supplier” means any person (including a producer of a beverage product) who supplies or offers to supply in Singapore any beverage product;“tamper‑evident bag” means any packaging (within the meaning of section 19(1) of the Act) in the form of a bag —(a)to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and(b)that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal.

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