Hong Kong Ordinances
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DUTIABLE COMMODITIES ORDINANCE - SECT 41
Import manifests to be evidence of import
In civil or criminal proceedings connected with this Ordinance, if-
(a) the owner, charterer or agent of any ship or aircraft;
(b) the master of a ship;
(c) the person in charge of an aircraft;
(d) the driver of a vehicle; or
(e) the cargo handling agent of a train, furnishes an import manifest
showing cargo, it is presumed in the absence of evidence to the
contrary that the cargo was imported into Hong Kong on board the ship,
aircraft, vehicle or train. (Replaced 46 of 1996 s. 20)
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