Hong Kong Ordinances

DUTIABLE COMMODITIES ORDINANCE - SCHEDULE 1

Caution: This is a past version. See the current version here.

[sections 3AA & 4] (Amended 46 of 1996 s. 32; 16 of 2008 s. 5)

PART I

DUTY ON LIQUOR

1. Duty shall be payable on the following types of liquor at the rates,
expressed as a percentage of the value (calculated in accordance with
section 26A), set out opposite each type of liquor- (Amended L.N. 204 of 1999;
57 of 2000 s. 9)

Type of Liquor Rate

Liquor with an alcoholic strength of more than 30% by volume measured at a
temperature of 20oC 100%

Liquor, other than wine, with an alcoholic strength of not more than 30% by
volume measured at a temperature of 20oC 0%

Wine 0% (Amended 67 of 1997 s. 3; L.N. 61 of 2001 and 14 of 2001 s. 2; L.N. 28
of 2002 and 17 of 2002 s. 2; L.N. 32 of 2007; L.N. 33 of 2008 and 15 of 2008
s. 3)

2. Where there is no or insufficient information available from which the
Commissioner (or any officer authorized by him in that behalf) is able to
determine the value of any quantity of liquor of less than 12 litres, imported
at any time in one consignment, he may assess the duty payable on such liquor
at the rate of $160 per litre.

3. (Repealed 57 of 2000 s. 9) (Part I replaced 45 of 1994 s. 4)

PART II

DUTY ON TOBACCO

1. Duty shall be payable on tobacco at the following rates- (Amended L.N. 204
of 1999; 57 of 2000 s. 9)
$

   (a)  for each 1000 cigarettes
        ......................................................................
        804

   (b) 
        cigars.....................................................................
        ............................. 1035/kg

   (c)  Chinese prepared tobacco
        ...................................................................
        197/kg

   (d)  all other manufactured tobacco except tobacco intended for the
        manufacture
of cigarettes
...........................................................................
...............
974/kg (Amended L.N. 158 of 1988; 16 of 1989 s. 5; L.N. 218 of 1990; L.N. 194
of 1991; L.N. 195 of 1991; 35 of 1992 s. 6; 32 of 1993 s. 5; 42 of 1995 s. 2;
32 of 1996 s. 2; 67 of 1997 s. 3; 21 of 1998 s. 2; L.N. 61 of 2001 and 14 of
2001 s. 2)

2. For the purpose of applying the duty under paragraph 1(a) a cigarette more
than 90 mm long, excluding any filter or mouthpiece, shall be treated as if
each additional 90 mm or portion of 90 mm were a separate cigarette.

3. (Repealed 57 of 2000 s. 9) (Part II replaced 10 of 1988 s. 3)

PART III

DUTY ON HYDROCARBON OIL

1. Duty shall be payable on hydrocarbon oil (other than ultra low sulphur
diesel and Euro V diesel) at the following rates per litre- (Amended L.N. 233
of 2000; L.N. 220 of 2007)
$

   (a)  aircraft spirit
        ...........................................................................
        ............. 6.51

   (b)  light diesel oil
        ...........................................................................
        ............ 2.89

   (c)  motor spirit (leaded petrol) (Added 2 of 1991 s. 10)
        ..................... 6.82

   (d)  motor spirit (unleaded petrol) (Added 2 of 1991 s. 10)
        .................. 6.06 (Amended L.N. 128 of 1987; L.N. 158 of 1988;
        16 of 1989 s. 5; L.N. 218 of 1990; 2 of 1991 s. 10; L.N. 99 of 1991;
        L.N. 194 of 1991; 35 of 1992 s. 6; 32 of 1993 s. 5; 45 of 1994 s. 4;
        42 of 1995 s. 2; 32 of 1996 s. 2; L.N. 89 of 1997; 67 of 1997 s. 3; 21
        of 1998 s. 2; L.N. 249 of 1998 and L.N. 288 of 1998; L.N. 90 of 1999
        and 44 of 1999 s. 8; L.N. 70 of 2000 and 27 of 2000 s. 2)

1A. Duty shall be payable on ultra low sulphur diesel at the following rates-

   (a)  from 7 July 2000 to 31 December 2008 (both dates inclusive), at $1.11
        per litre; and (Amended L.N. 150 of 2001)

   (b)  from 1 January 2009, at $2.89 per litre. (Replaced L.N. 150 of 2001)

   (c)  (Repealed L.N. 150 of 2001) (Added L.N. 233 of 2000. Amended L.N. 364
        of 2000; L.N. 39 of 2002; L.N. 76 of 2003; L.N. 50 of 2004; L.N. 199
        of 2004; L.N. 234 of 2005; L.N. 274 of 2006)

1B. Duty shall be payable on Euro V diesel at the following rates-

   (a)  from 1 December 2007 to 30 November 2009 (both dates inclusive), at
        $0.56 per litre; and

   (b)  from 1 December 2009, at $2.89 per litre. (Added L.N. 220 of 2007)

2. Where it is proved to the satisfaction of the Commissioner that light 
diesel oil on which duty has been paid under paragraph 1(b) has been used in
road vehicles operated by the grantee of a franchise under section 5 of the
Public Bus Services Ordinance ( Cap 230) in maintaining public bus services on
specified routes as defined by section 2 of that Ordinance, a refund of duty
paid on the light diesel oil so used may be granted by the Commissioner and
subject to such conditions as the Commissioner may specify. (Amended 35 of
1992 s. 6; 21 of 1998 s. 2)

3. Where it is proved to the satisfaction of the Commissioner that light 
diesel oil on which duty has been paid under paragraph 1(b) has been used in
road vehicles owned and operated by the Kowloon-Canton Railway Corporation
under section 4(1)(d) of the Kowloon-Canton Railway  Corporation Ordinance (
Cap 372) in maintaining bus services within the North-west Transit Service
Area, a refund of duty paid on the light diesel  oil so used may be granted by
the Commissioner and subject to such conditions as the Commissioner may
specify. (Amended 35 of 1992 s. 6)

3A. Where it is proved to the satisfaction of the Commissioner that light 
diesel oil on which duty has been paid under paragraph 1(b) has been used in
road vehicles operated by the MTR Corporation Limited in maintaining bus
services within the North-west Transit Service Area referred to in paragraph 3
during the Concession Period within the meaning of section  2 (1) of the
Mass Transit Railway Ordinance ( Cap 556), a refund of duty paid on the
light diesel oil so used may be granted by the Commissioner and subject to
such conditions as the Commissioner may specify. (Added 11 of 2007 s. 36)

4. Subject to such conditions as the Commissioner may impose for the
protection of the revenue, duty payable on hydrocarbon oil for use by a
disabled person within the meaning of section 2 of the Road Traffic  Ordinance
( Cap 374) in a private car, invalid carriage, motor cycle or motor tricycle
owned and driven by him shall be waived, such waiver to be subject-

   (a)  in the case of a private car or an invalid carriage, to a limit of 200
        litres per month; and

   (b)  in the case of a motor cycle or motor tricycle, to a limit of 100
        litres per month, for each such person. (Replaced 32 of 1993 s. 5)

5. For the purposes of paragraph 1A, "ultra low sulphur diesel"
(超低含硫量柴油) means a light diesel oil which-

   (a)  contains not more than 0.005% by weight of sulphur as determined by
        ISO 14596;

   (b)  has a cetane number of not less than 51.0 as determined by ISO 5165;

   (c)  has a viscosity at 40oC of not less than 2.00 mm2/s and not more than
        4.50 mm2/s as determined by ISO 3104;

   (d)  has a 95% distillation temperature of not more than 345oC as
        determined by ISO 3405;

   (e)  has a specific gravity at 15oC of not more than 0.835 as determined by
        ISO 3675; and

   (f)  has a distillation percentage recovered at 250oC not more than 65% by
        volume as determined by ISO 3405. (Added L.N. 203 of 1987. Amended
        L.N. 220 of 2007)

6. For the purposes of paragraph 1B, "Euro V diesel" (歐盟V期柴油) means
a light diesel oil which-

   (a)  contains not more than 10.0 mg/kg of sulphur as determined by ISO
        20884;

   (b)  has a cetane number of not less than 51.0 as determined by ISO 5165;

   (c)  has a cetane index of not lower than 46.0 as determined by ISO 4264;

   (d)  has a viscosity at 40oC of not lower than 2.00 mm2/s and not higher
        than 4.50 mm2/s as determined by ISO 3104;

   (e)  contains not more than 11% by mass of polycyclic aromatic hydrocarbons
        as determined by IP 391;

   (f)  has a 95% distillation temperature of not higher than 360oC as
        determined by ISO 3405;

   (g)  has a distillation percentage recovered at 250oC of lower than 65% by
        volume as determined by ISO 3405;

   (h)  has a distillation percentage recovered at 350oC of not lower than 85%
        by volume as determined by ISO 3405;

   (i)  has a density at 15oC of not lower than 0.820 kg/L and not higher than
        0.845 kg/L as determined by ISO 3675;

   (j)  has a flash point of above 55oC as determined by ISO 2719;

   (k)  contains not more than 0.30% by mass of carbon residue (on 10%
        distillation residue) as determined by ISO 10370;

   (l)  contains not more than 0.01% by mass of ash as deterimined by ISO
        6245;

   (m)  contains not more than 200 mg/kg of water as determined by ISO 12937;

   (n)  contains total contamination of not more than 24 mg/kg as determined
        by ISO 12662;

   (o)  has a copper strip corrosion (3h at 50oC) rating of Class 1 as
        determined by ISO 2160;

   (p)  has an oxidation stability of not higher than 25 g/m3 as determined by
        ISO 12205; and

   (q)  has a lubricity, corrected wear scar diameter (wsd 1.4) at 60oC, of
        not higher than 460 μm as determined by ISO 12156-1. Note: In this
        Part- "IP" followed by a numerical symbol (“IP number”) means the
        test procedures of the Institute of Petroleum commonly known by that
        IP number; "ISO" followed by a numerical symbol (“ISO number”)
        means the test procedures of the International Organization for
        Standardization commonly known by that ISO number; "viscosity"
        (黏度) means the viscosity of diesel as determined by ISO 3104.
        (Added L.N. 220 of 2007)

PART IV

DUTY ON METHYL ALCOHOL

1. Duty shall be payable on methyl alcohol and any admixture containing
methyl alcohol at the rate of $840 per hectolitre measured at a temperature of
20oC and in addition, for every 1% by which the alcoholic  strength by volume
exceeds 30%, $28.10 per hectolitre. (Amended L. N. 128 of 1987; L.N. 158 of
1988; 16 of 1989 s. 5; L.N. 218 of 1990; L.N. 194 of 1991; 35 of 1992 s. 6; 32
of 1993 s. 5; 67 of 1997 s. 3; 21 of 1998 s. 2)

PART V

(Repealed 35 of 1992 s. 6)

PART VI

(Repealed 32 of 1993 s. 5) "ultra low sulphur diesel" (超低含硫量柴油)
"Euro V diesel" (歐盟V期柴油) "viscosity" (黏度)