Hong Kong Ordinances

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

Filing of returns on importation

(1) The importer of a motor vehicle for use in Hong Kong (whether for trade or
other purposes) shall file a return with the Commissioner in the form approved
by the Commissioner within 30 days (or such longer period as the Commissioner
may permit in any particular case) of the importation of the motor vehicle,
and not less than 5 working days before delivering that motor vehicle where
that motor vehicle is imported for trade purposes, containing the following
particulars of the motor  vehicle- (Amended 11 of 1997 s. 4)

   (a)  the make, model, engine number and chassis number;

   (b)  the landed value; and

   (c)  such other particulars relating to the previous ownership, purchase
        price, insurance and freight as the Commissioner may reasonably
        require to verify the value stated in paragraph (b).

(2) The importer of a motor vehicle shall give the cost element of the
landed value of the motor vehicle as the highest of-

   (a)  the cost of purchase by the importer;

   (b)  the cost of purchase by an associated person within the 6 months prior
        to the importation of the motor vehicle; or

   (c)  the cost, calculated as the motor vehicle leaves the factory, to the
        importer who is the manufacturer of the motor vehicle or an
        associated person.

(3) The cost referred to in subsection (2)(a), (b) and (c)-

   (a)  includes, in addition to the declared value of the motor  vehicle
        concerned, the cost of-

        (i)    any repair or modification, or accessories fitted, to the
               motor  vehicle before first registration;

        (ii)   any process involving the painting or rust-proofing or like
               treatment of the motor vehicle before first registration;

        (iii)  without prejudice to the generality of subsection (5), any
               brokerage or agency fee paid or payable in relation to the
               purchase and importation of the motor vehicle;

        (iv)   any fee, or any fee belonging to a class of fees, declared in a
               notice under subsection (5) to be a fee, or a class of fees, as
               the case may be, for the purposes of this subparagraph;

   (b)  does not include the cost of any tax or fee in respect of which it has
        been shown to the satisfaction of the Commissioner that the tax or
        fee, as the case may be, has been paid or is payable-

        (i)    in relation to the exportation of the motor vehicle prior to
               the importation of the motor vehicle; and

        (ii)   to the government of the place from which the motor vehicle is
               imported. (Added 11 of 1997 s. 4)

(4) If in any contract of sale, invoice or other document produced under
subsection (2) the value of a motor vehicle is stated in any currency other
than Hong Kong dollars, the Hong Kong dollars equivalent of such other
currency shall be calculated at-

   (a)  the opening indicative counter exchange selling rate published by The
        Hong Kong Association of Banks on the day the motor vehicle is
        imported;

   (b)  where no such rate is published, at such rate of exchange as may be
        determined by the Commissioner after consulting the note-issuing
        banks. (Added 11 of 1997 s. 4)

(5) The Commissioner may, by notice in the Gazette, and subject to such
conditions, if any, as are specified in the notice, declare a fee, or a class
of fees, to be a fee, or a class of fees, as the case may be, for the purposes
of paragraph (a)(iv) of subsection (3). (Added 11 of 1997 s. 4)

(6) It is hereby declared that a notice under subsection (5) is subsidiary
legislation. (Added 11 of 1997 s. 4)

(7) In this section, "use in Hong Kong" (在香港使用), in relation to a
motor vehicle, means the use of the motor vehicle on a road within the meaning
of section 2 of the Road Traffic Ordinance ( Cap 374). (Added 11 of 1997 s. 4)
(Added 43 of 1994 s. 3)

"use in Hong Kong" (在香港使用)