Hong Kong Regulations Hong Kong RegulationsITEMS EXEMPT FROM SCHEDULE 3 (Past version on 06/01/1999). (Past version on 06/30/1997).
Item |
Parts of Schedule 3 from which item is exempt |
| Drinks with an alcoholic strength by volume of more than 1.2% but less than 10% as determined under section 53 of the Dutiable Commodities Ordinance (Cap 109) (L.N. 85 of 2004; L.N. 139 of 2004) | The whole Schedule except paragraphs 3 and 4 |
| Prepackaged food sold at a catering establishment for immediate consumption | The whole Schedule except paragraph 3 |
| Individually wrapped confectionery products in a fancy form intended for sale as single item | The whole Schedule |
| Individually wrapped preserved fruits which are not enclosed in any further packaging and which are intended for sale as single items | The whole Schedule |
| Prepackaged food packed in a container the largest surface of which has an area of less than 10 cm2 (L.N. 313 of 1985) | Paragraphs 2, 5 and 6 |
| Fresh fruit and fresh vegetables | Paragraphs 2 and 4 |
| Carbonated water, to which no ingredient other than carbon dioxide has been added and the description of which indicates that it has been carbonated | Paragraph 2 |
| Vinegar which is derived by fermentation exclusively from a single basic product and to which no other ingredient has been added | Paragraphs 2 and 4 |
Cheese, butter, fermented milk and fermented cream, to which no ingredient has been added other than-
(ii) the salt needed for the manufacture of mature cheese |
Paragraph 2 |
| Any food consisting of a single ingredient | Paragraph 2 |
| Flavourings | Paragraph 2 |
| Cooking salt | Paragraph 4 |
| Sugar with no added ingredients other than preservatives | Paragraph 4 |
| Chewing gums and other similar products (L.N. 80 of 1996) | Paragraph 4 |
| Wines, liqueur wines, sparkling wines, aromatised wines, fruit wines, sparkling fruit wines and other drinks with an alcoholic strength by volume of 10% or more as determined under section 53 of the Dutiable Commodities Ordinance (Cap 109) (L.N. 85 of 2004; L.N. 139 of 2004) | The whole Schedule except paragraph 3 |