Hong Kong Ordinances

DUTIABLE COMMODITIES ORDINANCE - SCHEDULE 1

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

1. L.N. 288 of 1998 amended Schedule 1, Part III, paragraph 1(b), to reduce
the duty payable on light diesel oil from $2.89 to $2.00 per litre as from 23
June 1998. Under L.N. 288 of 1998, the reduction in duty would remain in
effect until 31 March 1999. 2. L.N. 90 of 1999 and Ord. No. 44 of 1999 amended
L.N. 288 of 1998 so as to maintain the duty on light diesel oil at the reduced
rate of $2.00 per litre until 31 March 2000. [sections 4(1), (2) & 53(2)]
(Amended 46 of 1996 s. 32)

PART I

DUTY ON LIQUOR

1. Subject to paragraph 3, 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)

Type of Liquor Rate

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

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

Wine 60% (Amended 67 of 1997 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. (Replaced 45 of 1994 s. 4)

3. (1) Subject to this paragraph, duty payable on liquor bought at designated
premises by a passenger entering Hong Kong for his own use is waived provided
that the quantity of liquor for which duty is so waived does not exceed the
designated quantity applicable to that passenger.

(2) If that passenger, at the same time, imports into Hong Kong liquor which
is exempt from duty under regulation 12(1)(e) of the Dutiable 
Commodities Regulations ( Cap 109 sub. leg.), the designated quantity of
liquor for which duty is waived under subparagraph (1) shall be reduced by the
quantity of liquor so exempt.

(3) For the purposes of this paragraph- "designated premises" (指定處所)
means premises which are-

   (a)  located at a place approved by the Commissioner in the arrival area at
        various entry points in Hong Kong; and

   (b)  a licensed warehouse; "designated quantity" (指定分量) means the
        quantity which is equivalent to that in relation to imported liquor as
        the Commissioner may determine and publish in the Gazette for which
        duty is exempt under regulation 12(1)(e) of the
        Dutiable Commodities Regulations ( Cap 109 sub. leg.). (Added L.N. 204
        of 1999)

PART II

DUTY ON TOBACCO

1. Subject to paragraph 3, duty shall be payable on tobacco at the following
rates- (Amended L.N. 204 of 1999) $

   (a)  for each 1000 cigarettes
        .................................................... 766

   (b)  cigars
        ...........................................................................
        .... 986/kg

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

   (d)  all other manufactured tobacco except tobacco intended for the
        manufacture of cigarettes
        .................................................. 928/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; L.N. 93 of 1998; 21 of 1998 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. (Replaced
10 of 1988 s. 3)

3. (1) Subject to this paragraph, duty payable on tobacco bought at designated
premises by a passenger entering Hong Kong for his own use is waived provided
that the quantity of tobacco for which duty is so waived does not exceed the
designated quantity applicable to that passenger.

(2) If that passenger, at the same time, imports into Hong Kong tobacco which
is exempt from duty under regulation 12(1)(e) of the Dutiable 
Commodities Regulations ( Cap 109 sub. leg.), the designated quantity of
tobacco for which duty is waived under subparagraph (1) shall be reduced by
the quantity of tobacco so exempt.

(3) For the purposes of this paragraph- "designated premises" (指定處所)
means premises which are-

   (a)  located at a place approved by the Commissioner in the arrival area at
        various entry points in Hong Kong; and

   (b)  a licensed warehouse; "designated quantity" (指定分量) means the
        quantity which is equivalent to that in relation to imported tobacco
        as the Commissioner may determine and publish in the Gazette for which
        duty is exempt under regulation 12(1)(e) of the
        Dutiable Commodities Regulations ( Cap 109 sub. leg.). (Added L.N. 204
        of 1999)

PART III

DUTY ON HYDROCARBON OIL

1. Duty shall be payable on hydrocarbon oil at the following rates per litre-
$

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

   (b)  light diesel 
        oil........................................................................
        ... 2.00

   (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; L.N. 93 of 1998; 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)

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; L.N. 93 of 1998; 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)

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)
        (Added L.N. 203 of 1987)

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
20 degree Celsius 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; L.N. 93 of 1998;
21 of 1998 s. 2)

PART V

(Repealed 35 of 1992 s. 6)

PART VI

(Repealed 32 of 1993 s. 5) "designated premises" (指定處所) "designated
quantity" (指定分量) "designated premises" (指定處所) "designated
quantity" (指定分量)