Hong Kong Regulations

DUTIABLE COMMODITIES REGULATIONS - REGULATION 15B

Refund of duty in respect of pleasure vessels

(1) A refund of duty may be granted by the Commissioner and subject to such
conditions as the Commissioner may specify in respect of a reasonable quantity
of duty-paid fuel-

   (a)  placed in the fuel tank of any pleasure vessel, within the meaning of
        the Dutiable Commodities (Marking and Colouring of Hydrocarbon 
        Oil) Regulations ( Cap 109 sub. leg. C), of more than 60 tons net
        register; and

   (b)  for use by that vessel in reaching an identified port outside Hong
        Kong.

(2) In this regulation, "duty-paid fuel" (已完稅燃料) means fuel on which
the full duty prescribed by law has been paid.

(35 of 1992 s. 10)

"duty-paid fuel" (已完稅燃料)