1989 Ed.]
Dutiable Commodities
[CAP. 109
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(i) used or intended to be used in the sacrament, or solely for educational, scientific, medical or charitable purposes;
(ii) used or intended to be used in navigation, air or land traffic through or outside Hong Kong, or as ships' or aircraft stores;
(iii) imported for their own use and in their baggage by passengers and crew members of ships, aircraft, trains or vehicles; (Replaced 66 of 1986 s. 6)
(iv) exported and subsequently reimported, or to such other goods as the Legislative Council may by resolution direct;
(v) used or intended to be used as samples or advertising matter of no commercial value and not intended for resale;
(vi) which are bona fide gifts sent to residents of Hong Kong and are not intended for resale;
(vii) used in the blending of fuel oil or marked by means of chemicals and coloration; (Added 66 of 1986 s. 6)
(viii) drawn as samples for analysis by the Government Chemist; (Added 66 of 1986 s. 6)
(ia) exemptions from or refunds of duty which are required by any Ordinance as to immunities and privileges of a diplomatic, consular or similar nature; (Added 40 of 1974 s. 4)
(l) the furnishing of bonds, or cash or other securities, by licensees and others to secure the due payment of duty and the observance of the provisions of this Ordinance and the conditions of licences; (Amended 3 of 1970 s. 36)
(k) the examination of the baggage and goods of persons entering or leaving Hong Kong;
(l) requiring importers and exporters of goods to which this Ordinance applies to furnish certificates relating to the goods from places outside Hong Kong;
(m) marking by means of chemicals and coloration of hydrocarbon oil; (Amended 66 of 1986 s. 6)
(n) the issue, suspension and revocation of liquor licences and the establishment, functions and procedure of boards appointed for the purpose; (Added 3 of 1970 s. 4. Amended 4 of 1979 s. 2)
(o) regulating the premises in respect of which a liquor licence is granted; (Added 3 of 1970 s. 4)
(p) regulating or prohibiting the sale and supply of liquor to minors; (Added 3 of 1970 s. 4)
(q) regulating or prohibiting the employment and presence of minors on licensed premises;
(r) the conditions of employment of minors on licensed premises; (Added 3 of 1970 s. 4)
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