Hong Kong Regulations

DUTIABLE COMMODITIES REGULATIONS - REGULATION 9

Foreign landing certificate and receipt for stores to be delivered to Commissioner

(Past version on 30/06/1997).

(1) Within a reasonable time after the export of dutiable goods or duty-paid
goods for which a refund of duty has been applied, excluding those supplied as
stores to aircraft or ships replenishing their stores in Hong Kong, of which
the duty exceeds $500, the exporter shall deliver to the Commissioner a
certificate of the authority in the place of destination that the goods have
been landed there. The Commissioner may require a certificate for any goods
exported whether or not the duty exceeds $500. (L.N. 452 of 1996)

(2) The exporter of any goods, including stores, which are dutiable or exempt
from duty or on which duty has been paid and a refund of duty has been applied
for, and who holds a permit that was sent to him in paper form, shall give to
the Commissioner endorsed on the permit- (L.N. 248 of 2001)

   (a)  a certificate signed by a member of the Customs and Excise Service
        that he has examined the goods; and

   (b)  a receipt for the goods signed by the master or officer in charge of
        the ship or by the freight supervisor of the aircraft or by an officer
        of the Post Office if the goods are sent by post, or by a member of
        the Customs and Excise Service that the goods have been delivered for 
        export in any other case. (L.N. 452 of 1996)

(3) Every person requiring a permit to export any goods to which this
regulation applies may be required by the Commissioner to furnish a security,
with such cash or bond as he shall direct, for the due observance of this
regulation. (L.N. 7 of 1987)

(4) The Commissioner may relax all or any of the requirements of this
regulation as he may think fit in relation to any goods to which this
Ordinance applies. (L.N. 294 of 1982)