Hong Kong Regulations

DUTIABLE COMMODITIES REGULATIONS - REGULATION 14A

Refund of duty where duty-paid goods used in manufacture of dutiable goods

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
used in the manufacture of any dutiable goods: Provided that the duty refunded
shall in no case exceed the duty paid on the goods. (L.N. 202 of 1980; L.N.
294 of 1982; L.N. 7 of 1987)