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HONG KONG LEGISLATIVE COUNCIL — 1 June 1988
DUTIABLE COMMODITIES ORDINANCE
THE FINANCIAL SECRETARY moved the following motion: That with effect from 2.30 pm on 2 March 1988 the Schedule to the Ordinance be amended as follows-
(a) in Part I—
(i) by deleting paragraph 1 and substituting the following-
1. Duty shall be payable on the following types of European- type liquor at the rate of 30% of the value of the liquor (in accordance with section 26A of the Ordinance) and, in addition, at the rate specified against that type of liquor, per litre measured at a temperature of 20° Celsius-
Type of Liquor
$
Brandy
55.00
Liqueurs, Whisky, Gin, Rum, Vodka and other spirituous
liquors
48.00
Intoxicating liquors in this Part above the strength of 45% alcohol by volume, for every 1% above such strength in addition to the duties specified above
1.40
1A. Duty shall be payable on the following types of European-type liquor at the rate of 20% of the value of the liquor (in accordance with section 26A of the Ordinance) and, in addition, at the rate specified against that type of liquor, per litre measured at a temperature of 20° Celsius―
Type of Liquor
Champagne and other sparkling wines
Still wines above 15% alcohol be volume
Still wines not more than 15% alcohol by volume
$
30.00
20.00
17.00'.
(ii) in paragraph 2 by deleting 128.00' and substituting the following-
(iii) in paragraph 3—
'136.00';
(A) by deleting '128.00' and substituting the following-
'136.00'; and
(B) by deleting '4.30' and substituting the following-
'4.55';