Hong Kong Ordinances

DUTIABLE COMMODITIES ORDINANCE - SCHEDULE 1

(Past version on 02/12/2007).
(Past version on 16/11/2007).
(Past version on 28/02/2007).
(Past version on 15/12/2006).
(Past version on 16/12/2005).
(Past version on 03/12/2004).
(Past version on 26/03/2004).
(Past version on 21/03/2003).
(Past version on 15/03/2002).
(Past version on 06/03/2002).
(Past version on 22/06/2001).
(Past version on 07/03/2001).
(Past version on 01/01/2001).
(Past version on 22/12/2000).
(Past version on 28/07/2000).
(Past version on 30/06/2000).
(Past version on 01/04/2000).
(Past version on 23/07/1999).
(Past version on 01/04/1999).
(Past version on 23/06/1998).
(Past version on 18/02/1998).
(Past version on 30/06/1997).

Due to technical constraints, Schedule 1A and Schedule 1B of this Ordinance
are placed after Schedule 1 in the BLIS system. The correct sequence of the
Schedules should be "Schedule 1A, Schedule 1B, Schedule 1". 

[sections 2(1), 4(1), (2) & 53(2)]
(Amended 46 of 1996 s. 32; L.N. 33 of 2008)

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)

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 (Repealed 57 of 2000 s. 9)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.
(Added L.N. 203 of 1987. 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. 233 of 2000. 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)