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DUTIABLE COMMODITIES.
No. 36 of 1931.
1927
No. 36 of 1931.
[Originally No. 36 of 1931.
An Ordinance to amend and consolidate the law relating to the taxation of liquors, tobacco, hydrocarbon oils and other substances.]
1931. No. 20 of 1932. No. 5 of 1935.
[1st January, 1932.]
No. 11 of 1935.
No. 12 of 1936.
No. 25 of 1937.
Law Rev. Ord., 1939.]
1. This Ordinance may be cited as the Dutiable Commodities Ordinance, 1931.
2. (1) In this Ordinance-
(a) "Container" includes any receptacle or vessel and any wrapper, packing, cover or stopper;
(b) "Dutiable goods" means goods to which this Ordinance applies, which are not exempt from duty and on which the duty has not been paid, and includes goods on which duty has been paid if subsequently reimported;
(c) "Duty-paid goods" means goods on which the full duty prescribed by law has been paid;
(d) "Export" means to carry out of the Colony or to cause to be carried out of the Colony, and includes the carriage out of the Colony of goods which were imported into the Colony;
* The provisions of this Ordinance, which are set out in full in the Supplementary Schedule to, and re-enacted by, the Law Revision Ordinance, 1939, embody the provisions of the Liquors Ordinance, No.36 of 1931, the Tobacco Ordinance, No.39 of 1931, and the Hydrocarbon Oils Ordinance, No.11 of 1939.
The regulations, forms, schedules of fees and other matters formerly contained in the Schedules to those Ordinances have been transferred to the corresponding volume of the Regulations of Hong Kong.
Interpretation.