1989 Ed.]
Dutiable Commodities Regulations
[CAP. 109
A 13
[Subsidiary]
(b) that the importer, with the consent of the Commissioner, has destroyed the goods unused or has returned them to persons outside Hong Kong who supplied them.
(3) Nothing in this regulation shall be taken to confer exemption from duty or to authorize a refund of duty upon goods imported on approval or on sale or return or other similar terms. (L.N. 294 of 1982; L.N. 35 of 1984; 20 of 1985 s. 13; L.N. 7 of 1987)
14A. Refund of duty where duty-paid goods used in manufacture of dutiable goods
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 used in the manufacture of any dutiable goods:
Provided that the duty refunded shall in no case exceed the duty paid on the goods.
(L.N. 202 of 1980; L.N. 294 of 1982; L.N. 7 of 1987)
15. Refund of duty on goods supplied for consular etc. use
Any person who in the course of business has supplied duty-paid goods for the use or consumption of a 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. 259), Privileges and Immunities (Joint Liaison Group and Land Commission) Ordinance (Cap. 224), the Privileges and Immunities (International Committee of the Red Cross) Ordinance (Cap. 402) or the Consular Relations Ordinance (Cap. 36) shall, if he has complied with such terms and conditions as the Commissioner may specify, either generally or in any particular case, be entitled to a refund of the duty paid on those goods.
(L.N. 294 of 1982; 40 of 1974 s. 12; 61 of 1984 s. 5; 18 of 1985 s. 5; 44 of 1985 s. 7; 36 of 1989 s. 5)
15A. Refund of duty on goods drawn as samples
The Commissioner may refund duty paid on any goods drawn as samples for analysis by the Government Chemist:
Provided that the duty refunded shall in no case exceed the duty paid on the goods.
(L.N. 7 of 1987)