Hong Kong Ordinances

DUTIABLE COMMODITIES ORDINANCE - SECT 47A

Power of Commissioner to compound

(Past version on 30/06/1997).

(1) The Commissioner may, if he has reason to believe that a person has
committed an offence, compound an offence listed in column 2 of Schedule 3 in
the circumstances, if any, prescribed in column 3.

(2) In compounding an offence, the person reasonably believed to have
committed the offence shall pay the sum of money listed in column 4 of
Schedule 3 as a penalty. (Amended 4 of 2003 s. 5)

(3) On acceptance of a payment under subsection (2) in a case where
dutiable goods are seized in connection with the offence- (Amended 4 of 2003
s. 5)

   (a)  the Commissioner shall release the goods and further proceedings on
        the offence shall not be taken against the person or goods; and
        (Amended 4 of 2003 s. 5)

   (b)  the full duty payable on the goods is taken to have been paid.

(4) A magistrate or court may refer to a record of a previous conviction and
compounding maintained by the Commissioner under section  47B for the purpose
of determining the sentence to be passed on a person convicted of another
subsequent offence. (Added 46 of 1996 s. 22)