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C.N. 191/41.
G.N. 192/41.
G.N.A. 64/49.
Dutiable Commodities.
DUTIES ON HYDROCARBON OILS.
[16th January, 1941.]
Duty shall be payable on hydrocarbon oils at the following rates per gallon—
(a) on light oils 50 cents
(b) on heavy oils to be used as fuel for any heavy oil road vehicle 40 cents
(c) on other hydrocarbon oils 10 cents
DUTY ON TABLE WATERS.
[31st March, 1949.]
G.N. 916/47.
G.N.A. 73/48. G.N.A. 156/49. G.N.A. 203/50.
Duty shall be payable on table waters at 48 cents per gallon.
1.
DUTY ON PROPRIETARY MEDICINES AND TOILET PREPARATIONS.
[3rd December, 1947.]
Duty shall be payable on proprietary medicines and toilet preparations at the following rates—
(a) on toilet preparations and proprietary medicines made in Hong Kong 25% of the selling price ex factory;
(b) on imported proprietary medicines and toilet preparations 25% of the f.o.b. price ex shipping port.
2.
The rate for the purpose of calculating the Hong Kong dollar equivalent of foreign currencies shall in all cases be the official rate of exchange prevailing at the date of paying duty on any such importation.
3. The Director shall have the right to require the importer to produce consular or other certified invoices and where the information on such invoices is not considered correct, he may fix a price for the calculation of duty.
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