A 12
CAP. 109]
Dutiable Commodities Regulations
[1989 Ed.
[Subsidiary]
(q) goods drawn as samples for analysis by the Government Chemist.
(L.N. 294 of 1982; 20 of 1985 s. 13; L.N. 7 of 1987)
13. Forfeiture for breach of certain conditions
(1) Where under the provisions of the Ordinance or under any practice whereby-
(a) goods chargeable with a duty are allowed to be delivered without payment of that duty on condition that they will not be sold or will be re-exported or upon any other like condition; or
(b) the amount of duty payable on any goods depends on their being imported or released on any such condition,
any goods are allowed to be delivered without payment of duty or on payment of duty calculated in accordance with that provision or practice, and the condition is not observed, the goods shall, unless the non-observance was sanctioned by the Commissioner, be liable to forfeiture. (L.N. 294 of 1982)
(2) The provisions of this regulation shall apply whether or not any undertaking or security has been given for the observance of the condition or for the payment of the duty payable apart therefrom, and the forfeiture of any goods under this regulation shall not affect any liability of any person who has given any such undertaking or security.
[cf. 1952 c. 44 s. 257 U.K.]
Refund of duty
14. Occasion when importer entitled to refund of duty
(1) A refund of duty may be granted by the Commissioner and subject to such conditions as the Commissioner may prescribe in respect of duty-paid goods exported from Hong Kong with the consent of the Commissioner:
Provided that the duty refunded in no case exceeds the duty which has been paid on the goods.
(2) An importer shall be entitled to a refund of any duty paid on the importation of goods where it is shown to the satisfaction of the Commissioner-
(a) that the goods were imported in pursuance of a contract of sale, and that the description, quality, state or condition of the goods was not in accordance with the contract or that the goods were damaged in transit; and