284
THE HONG KONG GOVERNMENT GAZETTE, JUNE 27, 1930.
When duty payable.
Receipt for duty. Second
Schedule. Form No. 10.
Recovery of duty. Ordinance No. 6 of 1875.
Light oils to to presumed
to be duti- able.
Restrictions
9.-(1) The duty on light oils imported into the Colony shall be payable as follows:-
(a) If the light oils are not forthwith removed into a general bonded or licensed warehouse, and are not removed for immediate re-export under an export permit issued under this Ordinance, the duty shall be payable before the removal of the light oils from the ship on which they were imported or from the Railway premises, as the case may be.
(b) If the light oils are forthwith removed into a general bonded or licensed warehouse, the duty shall be payable before the removal of the light oils from such general bonded or licensed warehouse, or from some other general bonded or licensed warehouse in which the light oils have been stored with the permission of the Superintendent, unless such removal is for immediate export.
(2) The duty upon light oils manufactured in the Colony shall be payable before the removal of such light oils from the place in which they are manu- factured, unless such removal is for export or is into a general bonded or licensed warehouse. If the light oils are removed into a general bonded or licensed warehouse, the duty shall be payable before removal from such bonded or licensed warehouse.
(3) No duty shall be payable under this section in respect of any stores of light oils purchased or imported on account of His Majesty's Government or the Government of the Colony.
10. The Superintendent shall give a receipt in the form in the Second Schedule for any duty received by him under this Ordinance.
11. Any duty payable or sum forfeited under this Ordinance may be recovered in all respects in the same manner as Crown rents, assessments, fees or forfeitures are recovered under the Crown Remedies Ordinance, 1875, upon a certificate purporting to be under the hand of the Treasurer.
12. In all proceedings under this Ordinance in respect of any light oils, and in all proceedings for the recovery of any duty imposed by or under this Ordinance, the light oils to which the proceedings relate shall be presumed to be dutiable light oils unless the person against whom the proceedings have been taken proves to the court or magistrate that the proper duty has been paid upon them.
Movement and possession.
13. No person shall import, export, move, sell, on dealings buy, manufacture or have in his possession, custody with light or control any light oils except in accordance with the provisions of this Ordinance and of all regulations made thereunder.
oils.
Route of
14.-(1) No light oils shall be imported or export- importation ed except by aircraft, railway or sea.
exportation.
and
(2) All light oils imported by the Railway shall be consigned through to Kowloon by railway invoice.
(3) It shall be lawful for the Superintendent either generally or in any particular case to grant exemption from any of the provisions of this section.
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