Hong Kong Regulations

DUTIABLE COMMODITIES REGULATIONS - REGULATION 10

When duty payable

PART IV

DUTY

Payment of duty

Duty shall be paid upon dutiable goods-

   (a)  if imported and not removed to a warehouse, before the goods are
        removed from the ship, aircraft, train or vehicle on which they were
        imported;

   (b)  if grown, produced or manufactured in Hong Kong and not removed to a
        warehouse, before the goods are removed from the premises on which
        they were grown, produced or manufactured;

   (c)  (Repealed 16 of 1989 s. 6)

   (d)  if in a warehouse and not removed for export or to another warehouse,
        before the goods are removed from the warehouse: Provided that the
        Commissioner may-

        (i)    allow a reasonable time not exceeding 6 weeks, or such other
               period as the Commissioner may allow after the duty becomes
               payable, for payment of the duty; and

        (ii)   as a condition precedent to the granting of such time require
               the person to whom the time is granted to furnish a security,
               with such cash or bond as the Commissioner so requires, for the
               payment of such duty. (L.N. 294 of 1982; 20 of 1985 s. 13; L.N.
               7 of 1987; 16 of 1989 s. 6; L.N. 452 of 1996)