1989 Ed.]
Dutiable Commodities
[CAP. 109
25
27A. Production of document as to origin of juice
The Commissioner may require the importer or manufacturer of any juice, or of anything which purports to be juice, to produce a document in a form approved by the Commissioner accurately showing the type of fruit or vegetable from which the juice was obtained, and, in the case of juice which is a mixture of juices, the proportion of each in the mixture.
28. Delivery of imported goods on giving security for duty
(Added 20 of 1985 s. 6)
(1) Where it is impracticable immediately to ascertain whether any or what duty is payable in respect of any imported goods which are imported into, or manufactured in, Hong Kong, the Commissioner or other officer authorized in accordance with section 26 or 26A may, if he thinks fit and notwithstanding any other provision of this Ordinance, allow these goods to be delivered upon the importer giving a security by deposit of money or otherwise to his satisfaction for the payment of any amount unpaid which may be payable by way of duty. (Amended 3 of 1970 s. 16; 34 of 1984 s. 6; 20 of 1985 s. 7)
(2) Where goods are allowed to be delivered under this section the Commissioner or authorized officer shall, when he has determined the amount of duty which in his opinion is payable, give to the importer a notice specifying the amount; and the amount so specified or, where any amount has been deposited under subsection (1), any difference between those amounts shall forthwith be paid or repaid, as the case may require.
28A. Goods imported for processing or repacking for export
(Amended L.N. 294 of 1982) [cf. 1952 c. 44 s. 255(1) & (3) U.K.]
(1) Where the Commissioner is satisfied that any dutiable goods-
(a) were imported solely for the purpose of further processing or repacking for export; or
(b) which are beer, are solely for export,
he may in writing grant permission for those goods to be delivered to, or stored in, a place approved by him. (Replaced 16 of 1988 s. 2)
(2) The Commissioner may impose conditions in relation to permission granted under subsection (1) and may, in addition, require the owner of such goods to furnish such security, either in cash or by means of a bond, as the Commissioner requires to ensure-
(a) the due observance of conditions imposed under this section;
(b) the export of the goods; and
(c) the safe and secure keeping of the goods in the place.
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