G.F. J16
SECRET É☀Z
2
-
a
complicated
and
labour
has
been established
departments
intensive
involving both government
and local manufacturers.
control
system
be
The drawback
system was originally introduced as a means of ensuring that duty was paid on all tobacco imported into Hong
not Kong and
subsequently re-exported or destroyed. the pattern But over the
years
and with changes in
of trade the drawback system has become increasingly cumbersome and decreasingly appropriate.
5.
manufacturing
duty the
Third,
loss
there
allowances.
is
problem a
with
The
Commissioner of
losses tobacco
Customs and Excise is empowered by law to exempt from
in incurred
the cigarette manufacturing process. Given the nature of cigarette manufacturing, it is impossible to identify the actual batch of production. losses corresponding
each to
Hence, the allowance is given as
raw materials
This percentage has
a percentage of the released from bond for duty payment.
to be reviewed periodically in
the
the light of the actual quantities of wastage collected raw materials released from as against the weight of
bond
over
certain a
period.
Consequential
duty
then made are
is
both
time
after each review.
consuming
This
and, by
its
very
adjustments
practice
nature, somewhat arbitrary in its results.
بھر
duty
is
The fourth problem concerning the existing the revenue renders the that
structure
susceptible to changes in
to changes in the tobacco weight content
of
•
cigarettes.
production allows
cigarette
to pump
The latest technology in
gas manufacturers to use
up tobacco leaf to increase its normal volume. Blowing
up tobacco leaf causes it to take up more space without
:
SECRET 2 高度機密