Hong Kong Regulations

INTERNATIONAL ORGANIZATIONS (PRIVILEGES AND IMMUNITIES) (OFFICE OF THE COMMISSION OF THE EUROPEAN COMMUNITIES) ORDER - SECT 4

Authorized refund of duties paid on hydrocarbon oils

(1) The Chief Executive may authorize the Commissioner of Customs and Excise
to make such arrangements as the Chief Executive thinks fit for securing the
refund of duties imposed on hydrocarbon oils under the
Dutiable Commodities Ordinance ( Cap 109) where such hydrocarbon oils are-

   (a)  imported into Hong Kong; and

   (b)  used for such purpose that, had they been imported for that use,
        exemption from customs duty would have been required to be granted
        under Article 50 of the Convention as set out in the Schedule to the
        Consular Relations Ordinance ( Cap 557) as read with Article 4 of the
        Office Agreement.

(2) Any arrangements made under this section may impose conditions subject to
which any refund shall be made.

(3) Any amount of money refunded under arrangements made under this section
shall be paid from the general revenue.