1989 Ed.]
Dutiable Commodities Regulations
[CAP. 109
A 11
[Subsidiary]
(f) wine for the sacrament, if certified as such by the head of a denomination of the Church;
(g) with the written approval of the Commissioner and subject to such conditions as the Commissioner may impose, ethyl alcohol and methyl alcohol for the use of any educational, scientific or charitable institution approved by the Financial Secretary in that behalf; (L.N. 6 of 1970; L.N. 157 of 1974; L.N. 179 of 1976; L.N. 165 of 1989)
(h) goods which the Commissioner shall, in his discretion, deem to be samples or advertising matter and shown to his satisfaction to be of no commercial value and not intended for re-sale;
(i) goods which are shown to the satisfaction of the Commissioner to be duty-paid goods which have been exported and subsequently re-imported;
(j) goods which the Commissioner shall, in his discretion, consider to be bona fide personal gifts sent to residents in Hong Kong and to be of no commercial value and not intended for re-sale;
(k) goods in respect of which the duty is considered by the Commissioner to be uneconomical to collect;
(l) goods which are shown to the satisfaction of the Commissioner to have been donated to bona fide charitable organizations for distribution within Hong Kong without payment for the goods;
(m) goods which are shown to the satisfaction of the Commissioner to be for the use or consumption of any person who is entitled to be accorded immunity or exemption from duty by operation of the International Organizations and Diplomatic Privileges Ordinance (Cap. 190), the Chinese Visa Office (Privileges and Immunities) Ordinance (Cap. 224), Privileges and Immunities (Joint Liaison Group and Land Commission) Ordinance (Cap. 36), the Privileges and Immunities (International Committee of the Red Cross) Ordinance (Cap. 402) or the Consular Relations Ordinance (Cap. 259); (L.N. 157 of 1974; 61 of 1984 s. 5; 18 of 1985 s. 5; 44 of 1985 s. 7; 36 of 1989 s. 5)
(n) light diesel oil to which a marker and a colouring substance have been added in the manner and proportion specified by the Dutiable Commodities (Marking and Colouring of Hydrocarbon Oil) Regulations (Cap. 109 sub. leg.);
(o) with the approval of the Commissioner in writing and subject to such conditions as he may impose, diesel oil used in the blending of fuel oil in licensed depots;
(p) fuel in the fuel tanks of vehicles arriving from the People's Republic of China;