DUTIABLE COMMODITIES (EXEMPTED QUANTITIES) NOTICE
- CHAPTER 109G

DUTIABLE COMMODITIES (EXEMPTED QUANTITIES) NOTICE - LONG TITLE  
Empowering section VerDate:28/07/2000



(Cap 109 sub. leg., regulation 12(1)(ea))

[28 July 2000]

(L.N. 244 of 2000)



DUTIABLE COMMODITIES (EXEMPTED QUANTITIES) NOTICE - SECT 1
Quantities of alcoholic liquor and tobacco exempted from duty VerDate:01/04/2007




(1)	For the purpose of section 34A of the Ordinance and regulation 
12(1)(ea) of the Dutiable Commodities Regulations (Cap 109 sub. leg. A), 
alcoholic liquor and tobacco that is either-

        (a)	imported for his own use and in his baggage by a passenger of 
any ship, aircraft, train or vehicle; or

        (b)	bought for his own use by such passenger at a licensed 
warehouse located at any place approved by the Commissioner in the arrival 
area at an entry point in Hong Kong,
shall be exempted from duty in accordance with this section.

(2)	In the case of a passenger who-

        (a)	holds a Hong Kong identity card;

        (b)	is of the age of 18 or above; and

        (c)	has spent 24 hours or longer outside Hong Kong,
alcoholic liquor and tobacco referred to in subsection (1) shall be 
exempted from duty to the extent of-

        (i)	one litre of alcoholic liquor; and  (L.N. 34 of 2007)

        (ii)	60 cigarettes or 15 cigars or 75 grammes of other manufactured 
tobacco.  (18 of 2002 s. 2)

(3)	In the case of a passenger who-

        (a)	does not hold a Hong Kong identity card; but

        (b)	is of the age of 18 or above,
alcoholic liquor and tobacco referred to in subsection (1) shall be 
exempted from duty to the extent of-

        (i)	one litre of alcoholic liquor; and

        (ii)	60 cigarettes or 15 cigars or 75 grammes of other manufactured 
tobacco.  (L.N. 34 of 2007)