Bags including conical paper bags, bags of paper or plastic for packaging, singlet bags and micron bags, checkout bags, garbage bags and binliners of paper or plastic, carton liners, microwave cooking bags, bread and ice bags, bags for bottles, resealable bags, bags of paper or plastic for carrying fruit and vegetables, staples and twist ties for bags, film and foil for packaging and wrapping including pallet wraps, facial tissues, toilet tissues, paper towels, toilet seat sanitisers, being paper toilet seat covers for sanitary purposes, bibs including dental bibs, couch rolls, being rolls of paper for covering couches for sanitary purposes, tray mats, table cloths, napkins and serviettes, place mats, paper plates, freezer bags