1989 Ed.]
Dutiable Commodities Regulations
[CAP. 109
A 15
[Subsidiary]
(c) be the person who paid the duty on the goods; (d) have duly completed and, within 7 working days or such longer period as the Commissioner may in any case allow after the posting of the goods or, as the case may be, the departure from Hong Kong of the ship, vehicle, train or aircraft on which the goods were placed for export or as stores, have delivered to the Commissioner such particulars, declarations, as the Commissioner may require, in such form as the Commissioner may specify. (20 of 1985 s. 13)
20. Conditions precedent to claims for drawback
(L.N. 294 of 1982)
Before drawback is claimed in respect of any goods the following conditions shall be complied with to the satisfaction of the Commissioner-
(1) the goods shall-
(a) in so far as they are manufactured in Hong Kong, be wholly manufactured in the factory of the person claiming drawback; (20 of 1985 s. 13)
(b) after manufacture, on 24 hours' written notice delivered to the Commissioner be examined by, and weighed or measured and, if the Commissioner so directs, packed in the presence of, a member of the Customs and Excise Service;
(c) after the examination mentioned in paragraph (b), be certified by the Government Chemist as to the quantity of dutiable goods contained in the manufactured goods unless the Commissioner gives special permission to the contrary;
(2) the containers shall-
(a) be secured with tape, wire or otherwise, and sealed in the presence of a member of the Customs and Excise Service;
(b) (i) if for carriage as freight or stores, bear legibly and permanently inscribed thereon adequate shipping marks, serial numbers, and the words "EXPORTED ON DRAWBACK" in letters not less than 25 mm high, unless the Commissioner otherwise permits under regulation 6(1); (L.N. 6 of 1970; L.N. 189 of 1982)
(ii) if for carriage by post, be adequately addressed and labelled "EXPORTED ON DRAWBACK";
(c) if the Commissioner so directs, be loaded in the presence of a member of the Customs and Excise Service on the ship, aircraft or vehicle in which they are exported.
(3) (Repealed L.N. 7 of 1987)
(L.N. 294 of 1982)
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