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127.
duty
One
free
governments.
of the attractive perks of
concession
an exemption
is a
most
overseas travel is
provided by I acknowledge the benefits to Hong Kong when tourists buy goods here to take back to their home countries and
enjoy duty free concessions thereby. I also do not want to
upset incoming tourists. The argument has swings and
roundabouts. Thus I have dismissed the option that the Commissioner of Customs and Excise should remove the concession
altogether.
128.
We have examined two further options: either to introduce a minimum period of absence abroad (say seven days) before the concession applies or to introduce separate concessions for residents and visitors. I initially found the former option attractive given the increasing number of day-trips out of Hong Kong. However it must be rejected. Immigration and Customs control points are already under
considerable pressure and the additional time that would be taken for Customs Officers to verify the period of absence would aggravate the congestion to an unbearable extent. Travellers would be increasingly irritated by the double checking required.
129.
The introduction of separate concessions for residents and visitors has clear attractions. Such a scheme is already in
G.F. 316
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