Hong Kong Ordinances

MOTOR VEHICLES (FIRST REGISTRATION TAX) ORDINANCE - SECT 3A

Registration of importers and distributors

(1) A person who carries on business of importing motor vehicles for use in
Hong Kong either on his own behalf or for a distributor for sale shall within
30 days of commencing to carry on that business register as an importer with
the Commissioner.

(2) A person who carries on business of distributing motor vehicles by sale
for use in Hong Kong either on his own behalf or to another distributor shall
within 30 days of commencing to carry on that business register as a
distributor with the Commissioner.

(3)-(4) (Repealed 11 of 1997 s. 3)

(5) A person who applies for registration as an importer or distributor shall
at the time of application pay the fee set by the Financial Secretary and
published in the Gazette.

(6) Subsection (2) does not apply where the first registration tax is paid on
the motor vehicles being distributed before the distributor buys or otherwise
acquires an interest in the motor vehicles. (Amended 11 of 1997 s. 3)

(7) If a registered importer or a registered distributor-

   (a)  changes the place at which he carries on business;

   (b)  adds to or deletes the makes of motor vehicles he deals with; or

   (c)  ceases to carry on business, he shall give notice of the change or
        cessation within 14 days of the change or cessation to the
        Commissioner. (Added 43 of 1994 s. 3)