Hong Kong Regulations

DUTIABLE COMMODITIES REGULATIONS - REGULATION 15

Refund of duty on goods supplied for consular etc. use

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

Any person who in the course of business has supplied duty-paid goods for the
use or consumption of a 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) shall, if he has complied with
such terms and conditions as the Commissioner may specify, either generally or
in any particular case, be entitled to a refund of the duty paid on those
goods. (L.N. 294 of 1982; 40 of 1974 s. 12; 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. 11; 17 of
2000 s. 7)