Hong Kong Regulations

IMPORT AND EXPORT (REGISTRATION) REGULATIONS - REGULATION 7

Charges payable on the late lodgement of declarations

Caution: This is a past version. See the current version here.

Adaptation amendments retroactively made - see 66 of 2000 s. 3

(1) Any person who fails to submit a declaration in compliance with
regulations 4 and 6 or regulations 5 and 6, as the case may be, shall be
liable, in addition to any other penalty or charge, to pay to the Commissioner
a penalty in respect of each such failure in accordance with the following
table-

Time of lodging a declaration Total value
of articles
specified in
a declaration
not exceeding
$20000 Total value
of articles
specified in
a declaration
exceeding
$20000 Penalty payable where a declaration is lodged after 14 days but within
1 month and 14 days after the articles specified in the declaration have been
imported or exported. (L.N. 23 of 1976; L.N. 64 of 1986) $20 $40 Penalty
payable where a declaration is lodged after 1 month and 14 days but within 2
months and 14 days after the articles specified in the declaration have been
imported or exported. (L.N. 64 of 1986) $40 $80 Penalty payable where a
declaration is lodged after 2 months and 14 days after the articles specified
in the declaration have been imported or exported. $100 $200

(2) Any penalty payable under paragraph (1) shall-

   (a)  be a civil debt due to the Government and recoverable by proceedings
        in the District Court; and (66 of 2000 s. 3)

   (b)  be payable when the declaration to which the penalty relates is lodged
        with the Commissioner.

(3) The Commissioner may, if satisfied that the value or aggregate value of
any article or articles specified in a declaration in respect of which a
penalty is payable under paragraph (1) is understated in the declaration,
estimate the value of the article or articles for the purpose of this
regulation; and the penalty shall be calculated in accordance with the table
in paragraph (1) on the estimated value of the article.

(4) The Commissioner may waive the payment of any penalty which any person is
liable to pay under paragraph (1) and may refund any such penalty which has
been paid.

(5) For the purpose of calculating any penalty payable under paragraph

(1), every article set out in a monthly declaration under regulation 4(3A) or
regulation 5(3A) shall be treated as if it had been imported or exported, as
the case may be, on the last day of the month in respect of which the
declaration relates. (L.N. 235 of 1973) (L.N. 75 of 1970; L.N. 294 of 1982)