CAP. 109]
Dutiable Commodities
[1989 Ed.
"transit cargo" means goods which are destined for a foreign place and are passing through Hong Kong on the same ship or aircraft without transhipment;
"Urban Council area" has the meaning assigned to it in the District Boards Ordinance (Cap. 366); (Added 39 of 1985 s. 60)
"warehouse" means any premises or place or any part thereof specified by the Commissioner either as a general bonded warehouse or as a licensed warehouse and set apart for storing only dutiable goods. (Amended L.N. 294 of 1982; 66 of 1986 s. 3)
(2) (Repealed 66 of 1986 s. 3)
(3) For the purposes of subsection (1), where-
(a) duty has been paid on goods by reference to the purpose for which the goods were intended to be used; and
(b) the goods are used, or are intended to be used, for some other purpose which attracts a higher rate of duty,
then, until duty is paid at that higher rate, the goods shall be deemed to be goods on which the full duty prescribed by law has not been paid. (Replaced 3 of 1970 s. 3)
(4) (Repealed 66 of 1986 s. 3)
3. Application
(1) This Ordinance shall apply to alcoholic liquors, tobacco (other than any smokeless tobacco product within the meaning of section 2(1) of the Public Health and Municipal Services Ordinance (Cap. 132)), hydrocarbon oil, methyl alcohol, concentrates, non-alcoholic beverages and cosmetics. (Amended 40 of 1974 s. 3; 34 of 1976 s. 3; 20 of 1985 s. 3; 62 of 1986 s. 4; 66 of 1986 s. 4)
(2) The Legislative Council may from time to time by resolution published in the Gazette apply to any substance any of the provisions of this Ordinance specified in the resolution with such modifications, if any, as may to them seem desirable, having regard to the nature of the substance to which the resolution relates.
(3) While any resolution relating to any substance is in force under this section the provisions of this Ordinance thereby applied shall have effect as if the substance were goods to which this Ordinance applies, but subject to such modifications, if any, as may be provided by the resolution.
(4) Except as provided in section 18, this Ordinance shall not apply to goods which are the property of or imported or purchased for the Governor or for the Government of the United Kingdom or of Hong Kong.
(5) Except as may be prescribed by regulations, the provisions of this Ordinance relating to the importation, exportation and movement of goods shall not apply to postal packets as defined in the Post Office Ordinance (Cap. 98).