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WEDNESDAY, MAY 15, 1985
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DUTIABLE COMMODITIES BILL GOOD PIECE OF LEGAL DRAFTING
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THE DUTIABLE COMMODITIES BILL IS A GOOD PIECE OF LEGAL DRAFTING, THE HON PETER WONG SAID IN THE LEGISLATIVE COUNCIL TODAY (WEDNESDAY).
HE SAID ANYONE FAMILIAR WITH TAX LEGISLATION WOULD APPRECIATE THAT IT WAS BY NO MEANS EASY TO DRAFT A BILL WHICH WAS PRECISE ENOUGH TO COVER THE TAX INTENDED AND YET SIMPLE ENOUGH FOR THE AVERAGE PERSON TO UNDERSTAND AND FOR THE TAX AUTHORITIES TO APPLY.
+ IN MY VIEW THE DUTIABLE COMMODITIES (AMENDMENT) BILL 1985 IS A GOOD PIECE OF LEGAL DRAFTING, PARTICULARLY THE DEFINITIONS OF COSMETICS AND NON-ALCOHOLIC BEVERAGES, AND TO A LARGE EXTENT MEETS THE GENERAL CRITERIA DESCRIBED ABOVE, HE SAID.
THERE WERE, HOWEVER, THREE SPECIFIC AREAS IN WHICH HE WOULD
HE WAS PLEASED LIKE TO SEE FURTHER IMPROVEMENT OR CLARIFICATION. TO REPORT THAT THE ADMINISTRATION HAD AGREED TO THREE AMENDMENTS WHICH HE WOULD MOVE AT THE COMMITTEE STAGE.
FIRST, ONE OF THE ASSUMPTIONS UNDER THE NEW SECTION (2A) IN CLAUSE 5(B) DETERMINING THE NORMAL PRICE OF ANY DUTIABLE GOODS MANUFACTURED IN HONG KONG STATED THAT THE SELLER WOULD BEAR 'FREIGHT, INSURANCE, COMMISSION AND ALL OTHER COSTS, CHARGES AND EXPENSES INCIDENTAL TO THE SALE AND THE DELIVERY OF THE GOODS TO THE BUYER'.
THE CONCISE OXFORD DICTIONARY DEFINED 'FREIGHT AS THE HIRE OF SHIP OR AIRCRAFT FOR TRANSPORTING GOODS OR THE TRANSPORT OF GOODS IN CONTAINERS.
SINCE THIS SECTION WAS INTENDED TO APPLY ALSO TO GOODS MANUFACTURED AND USED LOCALLY, 'FREIGHT' WAS PERHAPS NOT THE MOST APPROPRIATE WORD. +LOCALLY MADE GOODS FOR LOCAL CONSUMPTION ARE NOT NORMALLY TRANSPORTED BY AIR OR SHIP OR IN CONTAINERS,+ MR WONG SAID.
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IT HAD THEREFORE BEEN AGREED THAT THE WORD TRANSPORT', WHICH CARRIED A MORE GENERAL MEANING, SHOULD BE USED INSTEAD.
SECOND, DEFINING COSMETICS' AS 'ANY PREPARATION TO IMPROVE, BEAUTIFY AND GENERALLY INCREASE THE ATTRACTIVENESS OF THE PERSON BY EXTERNAL APPLICATION WAS SOMEWHAT SUBJECTIVE AND MAY GIVE RISE TO DIFFICULTIES IN INTERPRETATION AND CONSTRUCTION.
TO REMOVE DOUBT, IT HAD BEEN AGREED THAT THE WORD DESIGNED' SHOULD BE ADDED AFTER PREPARATION AND THIS WOULD EFFECTIVELY ELIMINATE THE SUBJECTIVE ELEMENT.
/THIRD, THE