Hong Kong Regulations

EXPORT (CERTIFICATES OF ORIGIN) REGULATIONS - REGULATION 13

Liability of principals

Any person who authorizes another person (hereinafter referred to as the
agent) to act for him in relation to anything required to be done under any of
these regulations shall be liable for the acts and omissions of the agent, and
may accordingly be prosecuted for any offence committed by the agent with
respect to any such act or omission in the same manner as if he had himself
committed the offence, but shall not be sentenced to imprisonment unless he
actually consented to the commission of the offence: Provided that nothing
herein shall relieve the agent from liability to prosecution.