A394

Ord. No. 66/86

Amendment of

6.

section 6.

DUTIABLE COMMODITIES (AMENDMENT)

(d) to empower the Commissioner-

(i) to make refunds of duty in any particular case or generally;

(ii) to assess duty on any dutiable goods not specified in the Schedule; or

(iii) to assess duty on a quantity, as specified in the Schedule, of dutiable goods at a rate so specified.".

Section 6 of the principal Ordinance is amended-

(a) in subsection (1)—

(i) in paragraph (a) by inserting after "supply" the following-

", use";

(ii) by deleting paragraph (c) and substituting the following.

"(c) the form of licences and permits and any conditions to be attached thereto, the public officers who may grant licences or permits, the periods for which licences and permits may be issued, the sur- render of permits after issue and exemptions for any requirements prescribed by this Ordinance in relation to a licence or permit;";

(iii) in paragraph (e) by inserting after “preserved" the following—

46

, and empowering the Commissioner and any member of the Customs

and Excise Service so authorized in writing by him to grant exemptions from any such requirement";

(iv) by deleting paragraph (h) and substituting the following

"(h) the payment of fees, duties and drawback;

(ha) the refund of duty——

(i) on duty-paid goods used in the manufacture of dutiable goods;

(ii) on duty-paid goods destroyed in Hong Kong with the written consent of the Commissioner;

(iii) on duty-paid goods exported from Hong Kong with the written consent of the Commissioner:

(iv) on duty-paid goods drawn as samples for analysis by the Government Chemist;

(v) on such other duty-paid goods as the Legislative Council may by resolution direct;";

(v) in paragraph (i)—

(A) by deleting sub-paragraph (iii) and substituting the following-

"(iii) imported for their own use and in their baggage by passengers and crew members of ships, aircraft, trains or vehicles;"; and

(B) by inserting after sub-paragraph (vi) the following-

"(vii) used in the blending of fuel oil or marked by means of chemicals and coloration;

(viii) drawn as samples for analysis by the Government Chemist;";

(vi) in paragraph (m) by deleting "oils" and substituting the following-

**oil";

(vii) by inserting after paragraph (r) the following-

"(ra) the issue of certificates as evidence of landing, shortages and

breakages of cargo or relating to entries in official records;"; and

(viii) by inserting after paragraph (s) the following-

(sa) empowering the Commissioner to grant exemptions in any particular case or generally from any regulations made under this section:"; and

(b) by deleting subsection (6).

DUTIABLE COMMODITIES (AMENDMENT)

Ord. No. 66/86

A395

Section 7(1)(b)(iii) of the principal Ordinance is amended by inserting after Amendment of "licensees" the following

8. following-

"or holders of permits".

section 7.

Section 10 of the principal Ordinance is repealed and replaced by the Repeal and

replacement of section 10.

"Deputy for absent licensee.

10. (1) If a licensee intends to leave Hong Kong for more than 14 days at a time, or is, by reason of any disability, incapable of acting, he, or in the case of disability, his legal representative, shall, unless he has appointed a deputy licensee under subsection (2), appoint a responsible person, approved by the Commissioner, to act on his behalf during his intended absence or during his disability and shall lodge with the Commissioner a notice of such appointment endorsed and countersigned by the person appointed and during the absence or disability of the licensee the person appointed shall, without prejudice to the responsibility of the licensee, have the same duties and liabilities as the licensee under this Ordinance.

(2) A licensee may, subject to the prior approval of the Commissioner obtained in accordance with subsection (3), appoint a deputy licensec.

(3) An application for the approval of the Commissioner under subsection (2) shall be made in writing in a form approved by him, signed by both the licensee and the proposed deputy licensee and giving such information and evidence relating to the application as the Commissioner may require.

(4) Whenever a licensee who has appointed a deputy licensee intends to leave Hong Kong, or is, by reason of any disability, incapable of acting, he, or in the case of disability, his legal repre- sentative shall by notice in writing notify the Commissioner of such intention to leave or of such disability.

(5) A deputy licensee shall while the licensee is absent from Hong Kong, or is, by reason of any disability, incapable of acting-

(a) during such absence or disability;

(b) notwithstanding any absence of any notice under subsection

(4); and

(c) without prejudice to the responsibility of the licensee, have the same duties and liabilities as the licensee under this Ordinance.

(6) If a licensee and a deputy licensee leave Hong Kong at the same time for more than 14 days subsection (1) shall apply as if no deputy licensee had been appointed under subsection (2).

(7) In this section-

"deputy licensee" means a deputy licensee appointed under subsec-

tion (2);

"licensee" means the holder of a licence in respect of any premises in which dutiable goods are thereby authorized to be stored or manufactured.”.

9.

Section 11(1)(b) of the principal Ordinance is amended by inserting after Amendment of "inspect," the following-

section II.

"remove and detain for the purpose of examination for so long as the Com- missioner may consider necessary and to".

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