Hong Kong Regulations

DUTIABLE COMMODITIES REGULATIONS - REGULATION 14

Occasion when importer entitled to refund of duty

Refund of duty

(1) A refund of duty may be granted by the Commissioner and subject to such
conditions as the Commissioner may prescribe in respect of duty-paid goods
exported from Hong Kong with the consent of the Commissioner: Provided that
the duty refunded in no case exceeds the duty which has been paid on the
goods.

(2) An importer shall be entitled to a refund of any duty paid on the
importation of goods where it is shown to the satisfaction of the
Commissioner-

   (a)  that the goods were imported in pursuance of a contract of sale, and
        that the description, quality, state or condition of the goods was not
        in accordance with the contract or that the goods were damaged in
        transit; and

   (b)  that the importer, with the consent of the Commissioner, has destroyed
        the goods unused or has returned them to persons outside Hong Kong who
        supplied them.

(3) Nothing in this regulation shall be taken to confer exemption from duty or
to authorize a refund of duty upon goods imported on approval or on sale or
return or other similar terms. (L.N. 294 of 1982; L.N. 35 of 1984; 20 of 1985
s. 13; L.N. 7 of 1987)