1989 Ed.]
Dutiable Commodities Regulations
[CAP. 109
A 9
[Subsidiary]
9. Foreign landing certificate and receipt for stores to be delivered to Commissioner
(1) Within a reasonable time after the export of goods, excluding goods supplied as stores to aircraft or vessels replenishing such stores in Hong Kong, of which the duty exceeds $500 the exporter shall, if the goods are dutiable or exported on drawback, deliver to the Commissioner a certificate of the authority at the place of destination that the goods have been duly landed there: (20 of 1985 s. 13)
Provided that the Commissioner may require a certificate for any goods exported whether or not the duty value exceeds $500. (L.N. 7 of 1987)
(2) When any goods, including stores, which are dutiable or exempted from duty or exported on drawback are delivered under permit for export on board any ship, aircraft, train or vehicle or to the Post Office, the exporter shall forthwith furnish to the Commissioner endorsed on the permit-
(a) a certificate signed by a member of the Customs and Excise Service that he has examined the goods; and
(b) a receipt for the goods signed by the master or the officer in charge of the ship or the freight supervisor of the aircraft, or if the goods are sent by post, by an officer of the Post Office; or in other cases a certificate signed by a member of the Customs and Excise Service that the goods have been so delivered.
(3) Every person requiring a permit to export any goods to which this regulation applies may be required by the Commissioner to furnish a security, with such cash or bond as he shall direct, for the due observance of this regulation. (L.N. 7 of 1987)
(4) The Commissioner may relax all or any of the requirements of this regulation as he may think fit in relation to any goods to which this Ordinance applies.
10. When duty payable
PART IV
DUTY
Payment of duty
(L.N. 294 of 1982)
Duty shall be paid upon dutiable goods-
(a) if imported and not removed to a general bonded or licensed warehouse, before the goods are removed from the ship, aircraft or vehicle on which they were imported or, as the case may be, from the railway premises;