Hong Kong Regulations

DUTIABLE COMMODITIES REGULATIONS - REGULATION 12

Exemptions

(Past version on 07/04/2000).
(Past version on 10/03/2000).
(Past version on 01/07/1997).
(Past version on 30/06/1997).

Exemptions from duty

(1) Subject to the performance of any obligation imposed by the Ordinance or
any regulations made thereunder, the following goods shall be exempt from
duty- (L.N. 452 of 1996)

   (a)  stores for- (L.N. 452 of 1996)

        (i)    ships of more than 60 tons net register;

        (ii)   ocean-going tugs; or

        (iii)  aircraft, including aircraft engaged in flight-testing of
               engines,
in such quantities as the Commissioner may determine, for use either outside
Hong Kong or partly inside and partly outside Hong Kong;

(35 of 1992 s. 9)

   (aa) fuel in the fuel tank of- (L.N. 452 of 1996)

        (i)    ships of more than 60 tons net register, other than pleasure
               vessels within the meaning of the
               Dutiable Commodities (Marking and 
               Colouring of Hydrocarbon Oil) Regulations ( Cap 109 sub. leg.);

        (ii)   ocean-going tugs; or

        (iii)  aircraft, including aircraft engaged in flight-testing of
               engines,
in such quantities as the Commissioner may determine, for use either outside
Hong Kong or partly inside and partly outside Hong Kong;

(35 of 1992 s. 9)

   (b)  with the written permission of the Commissioner, aircraft spirit used
        for the bench testing of aircraft engines which are to be installed in
        aircraft operating for the most part outside Hong Kong; (L.N. 452 of
        1996)

   (c)  goods exported from Hong Kong;

   (d)  goods destroyed with the consent of the Commissioner;

   (e)  goods, other than alcoholic liquor or tobacco, imported of their own
        use and in their baggage by passengers or crew members of any ship,
        aircraft, train or vehicle in such quantities as the Commissioner may,
        by notice published in the Gazette, determine; (57 of 2000 s. 10)

   (ea) subject to such conditions as the Commissioner may impose, alcoholic
        liquor or tobacco which is-

        (i)    either- (A) imported of his own use and in his baggage by a
               passenger or crew member of any ship, aircraft, train or
               vehicle; or (B) bought for his own use by such passenger or
               crew members at a licensed warehouse located at any place
               approved by the Commissioner in the arrival area at an entry
               point in Hong Kong; and

        (ii)   in such quantity as the Commissioner may, by notice published
               in the Gazette, determine as applicable generally or to a class
               of passengers or crew members to which the passenger or crew
               member belongs;

(57 of 2000 s. 10)

   (f)  wine for the sacrament, if certified as such by the head of a
        denomination of the Church;

   (g)  with the written approval of the Commissioner and subject to such
        conditions as the Commissioner may impose, ethyl alcohol and methyl
        alcohol for the use of the Hospital Authority, or any educational,
        scientific or charitable institution approved by the Financial
        Secretary in that behalf; (L.N. 6 of 1970; L.N. 157 of 1974; L.N. 179
        of 1976; L.N. 165 of 1989; L.N. 452 of 1996)

   (ga) alcoholic liquor manufactured in accordance with section 64A(1) of the
        Ordinance if-

        (i)    the person in possession of it is not in possession, anywhere
               in Hong Kong, of such alcoholic liquor of a total quantity
               exceeding 50 litres;

        (ii)   it is kept in premises in which there is not kept such
               alcoholic liquor of a quantity exceeding 50 litres; and

        (iii)  it is- (A) stored in sealed containers marked legibly the words
               "Home Brewed, Not for Sale" or "家中自釀，不得售賣" or
               words to the same effect; or (B) for immediate consumption; (57
               of 2000 s. 10)

   (h)  goods which the Commissioner shall, in his discretion, deem to be
        samples or advertising matter and shown to his satisfaction to be of
        no commercial value and not intended for re-sale;

   (i)  goods which are shown to the satisfaction of the Commissioner to be
        duty-paid goods which have been exported and subsequently re-imported;

   (j)  goods which the Commissioner shall, in his discretion, consider to be
        bona fide personal gifts sent to residents in Hong Kong and to be of
        no commercial value and not intended for re-sale;

   (k)  goods in respect of which the duty is considered by the Commissioner
        to be uneconomical to collect;

   (l)  goods which are shown to the satisfaction of the Commissioner to have
        been donated to bona fide charitable organizations for distribution
        within Hong Kong without payment for the goods;

   (m)  goods which are shown to the satisfaction of the Commissioner to be
        for the use or consumption of any person who is entitled to be
        accorded immunity or exemption from duty by operation of the
        International  Organizations and Diplomatic Privileges Ordinance (
        Cap 190), the
        International Organizations (Privileges and Immunities) Ordinance (
        Cap  558), the
        Privileges and Immunities (Joint Liaison Group) Ordinance ( Cap  36),
        the Privileges and Immunities (International Committee of the Red 
        Cross) Ordinance ( Cap 402) or the Consular Relations Ordinance (
        Cap 557); (L.N. 157 of 1974; 61 of 1984 s. 5; 18 of 1985 s. 5; 44 of
        1985 s. 7; 36 of 1989 s. 5; 81 of 1999 s. 3; 16 of 2000 s. 10; 17 of
        2000 s. 6)

   (n)  light diesel oil to which a marker and a colouring substance have been
        added in the manner and proportion specified by the Dutiable 
        Commodities (Marking and Colouring of Hydrocarbon Oil) Regulations (
        Cap  109 sub. leg.);

   (o)  with the approval of the Commissioner in writing and subject to such
        conditions as he may impose, diesel oil used in the blending of fuel
        oil in licensed depots;

   (p)  fuel in the fuel tank of any vehicle, other than a goods  vehicle,
        arriving from the Mainland of China, for use in that vehicle; (L.N.
        230 of 1991; 12 of 1999 s. 3)

   (pa) fuel in the fuel tank of a goods vehicle arriving from the Mainland of
        China, for use in that vehicle, in such volume as is prescribed in the
        following table- (12 of 1999 s. 3)

TABLE

FUEL EXEMPTION

Cylinder Capacity of Vehicle

Exemption below 3000 cm3 100 L 3000-10000 cm3 200 L over 10000 cm3 300 L
In this paragraph and paragraph (p), "goods vehicle" (貨車) has the meaning
assigned to it in the Road Traffic Ordinance ( Cap 374); (L.N. 230 of 1991)

   (q)  goods drawn as samples for analysis by the Government Chemist;

   (r)  goods imported under and in accordance with an A.T.A. Carnet. (L.N.
        452 of 1996)

(1A) For the avoidance of doubt, it is declared that a notice under
subregulation (1)(e) or (ea)(ii) is subsidiary legislation. (57 of 2000 s. 10)

(2) The restrictions on selling of duty exempt goods imposed by section 38A of
the Ordinance do not apply to the duty exempt goods specified in subregulation
(1)(k), (n) or (o) unless otherwise provided. (L.N. 452 of 1996) (L.N. 294 of
1982; 20 of 1985 s. 13; L.N. 7 of 1987)

"goods vehicle" (貨車)