424

THE HONG KONG GOVERNMENT GAZETTE, JUNE 16, 1933.

for that purpose by the person in charge, with the approval of the Superintendent.

(3) All dutiable liquors shall be stored in such a manner that easy access may be had to any portion thereof, and in such classes as the Superintendent may appoint subject to the provisions of paragraph (1) of this regulation.

(4) In that portion of the premises specially set apart for the storage of dutiable liquors no other goods shall be stored unless special permission has first been obtained from the Superintendent.

(5) No package of dutiable liquors shall be opened except in the presence of a revenue officer. All deficiencies discovered on examination shall be reported by the person in charge to the Superintendent within twenty four hours.

(6) No empty packages shall be stored in the same place together with dutiable liquors.

(7) Where the contents of a number of packages of any one kind of dutiable liquors in the same consignment are found deficient, full packages shall be made up so far as possible from the deficient packages, and the packages thus becoming empty shall be removed without delay, and the necessary adjustments in the books of account shall be made.

6. Every person in charge shall on demand set apart sufficient space in that part of his premises assigned to the storage of dutiable liquors for the purpose of testing, sampling, breaking down, bottling, blending, mixing, repack- ing, grading and reconditioning any dutiable liquors in accordance with any regulations in respect thereto.

7. Rates for storing and moving dutiable liquors, or for the use of any space under regulation No. 6 of these regula- tions shall be approved by the Superintendent.

8. Any person in charge shall, immediately after receiving any dutiable liquors in storage or removing the same, make due entry of such receipt or removal in a special book of a form to be approved by the Superintendent. Such book shall be available for inspection by the Superintendent and any revenue officer, and shall always be kept on the approved premises.

9. Every person in charge shall furnish daily returns to the Superintendent, in a form to be approved by him, of all dutiable liquors received into or removed from the portion of the approved premises specially set apart for the storage of dutiable liquors, and of all operations mentioned in regulation No 6 of these regulations.

10. Any loss or contraction of dutiable liquors due to natural causes or unavoidable accident, or to leakage, breakage, deterioration, or evaporation or contamination, not due to any negligence or default on the part of the person in charge or his servants, shall be deducted from the stock total of such liquors and no duty shall be charged thereon if such loss is reported to a European revenue officer as soon as it is discovered and is certified by him, after examination, to be a loss as aforesaid.

Share This Page