Hong Kong Ordinances

DUTIABLE COMMODITIES ORDINANCE

- CHAPTER 109

TABLE OF PROVISIONS

           Long Title

   1.      Short title
   2.      Interpretation
   3.      Application
   3AA.    Zero-rated specified goods
   3A.     Presumption regarding information sent by recognized electronic service
   3B.     Safe-keeping of security device
   3C.     Duty of specified eligible agent
   4.      Duty
   5.      (Repealed 46 of 1996 s. 5)
   6.      Regulations
   6A.     Secretary for Food and Health may prescribe fees for liquor licences
   7.      Grant and revocation of licences and permits
   8.      Applications for licences and permits
   8A.     Determining applications for and revocation of licences in respect of
           premises
   9.      Register of requisitions and permits
   10.     (Repealed 4 of 2003 s. 4)
   11.     Powers of the Customs and Excise Service
   11A.    Books and documents, etc. in non-legible form
   12.     Seizure without warrant
   13.     Ships failing to bring to
   14.     Search of place or ship with warrant or authority or by police
           officer
   15.     Seizure of things used for commission of offences
   16.     Obstruction of member of the Customs and Excise Service or police
           officer
   17.     Restrictions on dealing with and possession of certain goods
   18.     (Repealed 29 of 1989 s. 3)
   19.     Goods embarked for export not to be relanded
   20.     Restrictions on import and export
   21.     Penalty on not bringing to at stations; or carrying away officers
   22.     Import and export statements
   23.     Removal of goods from ships, vehicles or aircraft
   24.     Ships' or aircraft stores, etc.
   25.     Inspection, etc. of goods
   26.     Assessment of duty
   26A.    Value of goods and assessment of ad valorem duty
   26B.    Administrative Appeals Board to assess duty
   27.     Production of documents necessary for calculating duty
   27A.    (Repealed 70 of 1993 s. 3)
   28.     Delivery of imported goods on giving security for duty
   28A.    Goods imported for processing or repacking for export
   29.     Liability of licensee of general bonded or licensed warehouse and
           permittee
   30.     Contracts for sale of duty-paid goods when duties are altered or
           repealed
   31.     Execution and distress against licensees
   32.     Recovery of duty, etc.
   33.     Search of baggage and goods
   34.     Examination of articles (other than baggage) on shore, ship, etc.
   34A.    Declaration by persons entering Hong Kong
   35.     (Repealed 66 of 1986 s. 18)
   36.     Misrepresentation, concealment, removal of goods, and defacement of
           licence or permit
   37.     Forging documents, etc.
   38.     Restrictions on use and transfer of permits and licences
   38A.    Duty exempt goods dutiable in certain cases
   39.     (Repealed 66 of 1986 s. 20)
   40.     Presumptions
   41.     Import manifests to be evidence of import
   42.     Certain certificates to be evidence
   42A.    Proof of contents of electronic record
   43.     Magistrate may call in expert
   44.     Informers
   45.     Manner of seizure not to be inquired into by court
   46.     Offences and penalties
   46AA.   Disqualification order for hydrocarbon oil offences
   46A.    Liability for acts of servants
   47.     Commencement of prosecution
   47A.    Power of Commissioner to compound
   47B.    Register of offences
   47C.    Certificate of conviction or compounding
   48.     Forfeiture
   48A.    Proceedings for forfeiture
   48B.    Power to release seized ships, vehicles and aircraft prior to
           hearing
   48C.    Claims for return of forfeited goods, etc.
   49.     Evidence of forfeiture
   50.     Protection of members of Customs and Excise Service in forfeiture
           proceedings
   51.     Goods abandoned as not worth the duty
   52.     Power to dispose, etc. of perishables, etc.
   52A.    Stay of order on appeal
   52B.    General indemnity
   53.     Interpretation
   54.     Provision for case of death or insolvency of licensee
   55.     (Repealed 46 of 1996 s. 27)
   56.     Measures or weights for sale of liquor
   57.     (Repealed 66 of 1986 s. 25)
   58.     Illegal possession of still or fermented material, etc.
   59.     Presumptions in proceedings for illicit distillation, etc.
   60.     Free licences for small stills for registered doctors and pharmacists
   61.     Distilling, etc. adulterated liquor
   62.     (Repealed 66 of 1986 s. 27)
   63.     (Repealed 16 of 1989 s. 4)
   64.     Denatured spirits to be dutiable goods until certified to the
           contrary
   64A.    Licence not required for home brewing
   65.     Definition of tobacco
   66.     (Repealed 10 of 1988 s. 2)
   67.     Manufacture, etc. of adulterated tobacco
   68.     Restriction on tobacco growing
   69.     Definition of hydrocarbon oil
   69A.    (Repealed 66 of 1986 s. 32)
   70.     Interpretation
   71.     Marking of containers
   72.     Colouring, flavouring or other substance
   73.     Storage
   74.     Exemptions
           SCHEDULE 1a
           SCHEDULE 1b
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3
           SCHEDULE 4


[ Note: This table has been automatically generated and may be incomplete. ]