1962-HKRS30-8-53_Part04 — Page 42

When duty payable,

Provided that the Director may in his absolute discretion require a certificate for any goods exported whether or not the duty value exceeds five hundred dollars.

(2) When any goods, including stores, which are dutiable or ex- empeed from duty or exported on drawback are delivered under permit for export on board any ship, aircraft, train or vehicle or to the Post Office, the exporter shall forthwith furnish to the Director endorsed on the permit-

(a) a certificate signed by a member of the Preventive Service

that he has examined the goods: and

(b) a receipt for the goods signed by the master or the officer in charge of the ship or the freight supervisor of the aircraft, or if the goods are sent by post, by an officer of the Post Office: or in other cases a certificate signed by a member of the Preventive Service that the goods have been so delivered. (3) Every person requiring a permit to export any goods to which this regulation applies may be required by the Director to furnish a bond, with such cash or security as he shall direct, for the due obser vance of this regulation.

(4) The Director may relax all or any of the requirements of this regulation as he may think fit in relation to any goods to which this Ordinance applies.

PART IV.

Duty,

Payment of duty.

10. Duty shall be paid upon dutiable goods-

(a) it imported and not removed to a general bonded or licensed warehouse, before the goods are removed from the ship, air- craft or vehicle on which they were imported or, as the case may be, from the railway premises;

(b) if grown, produced or manufactured in the Colony, other than beer, and not removed to a general bonded or licensed ware. bouse, before the goods are removed from the premises on which they were grown, produced or manufactured:

(c) in the case of beer, if produced in the Colony, when the works

are collected in collecting or fermenting vessels;

(d) if in a general bonded or licensed warehouse and not removal for export or to another general bonded or licensed warehouse. before the goods are removed from the warehouse:

Provided that the Director may, in his absolute discretion-

(i) allow a reasonable time not exceeding sixteen weeks in the case of beer and in any other case six weeks, or such other period as the Director may allow after the duty becomes pay- able, for payment of the duty; and

(i) as a condition precedent to the granting of such time require the person to whom the time is granted to furnish a bood, with such cash or security as the Director so requires. for the payment of such duty.

11. The officer to whom any duty is paid shall cause a receipt to Receipts. be endorsed on the appropriate Removal Permit for duty-paid goods.

Exemptions from duty,

12. Subject to the performance of any obligation imposed by the Exemptions, Ordinance or any regulations made thereunder, the following goods shall

be exempt from duty-

(a) stores, fuel and lubricants for ships of more than sixty tons net register or for ocean-going tugs or for aircraft including aircraft engaged in flight-testing of engines, in such quantities as the Director may in his absolute discretion determine, for use either outside the Colony or partly inside and partly out- side the Colony;

(b) hydrocarbon oils used for the bench testing of aircraft engines which are to be installed in aircraft operating for the most part outside the Colony:

(c) goods exported from the Colony;

(d) goods destroyed with the consent of the Director:

(e) goods imported in opened containers by passengers in their baggage, for their own use, in such quantities as the Director may in his absolute discretion determine;

( wine for the sacrament, if certified as such by the head of a

denomination of the Church;

(g) alcohol for the use of any educational, scientific or charitable institution approved by the Governor in Council in that behalf, under and in accordance with a permit in such form as the Director may specify:

(A) goods which the Director shall, in his discretion, deem to be samples or advertising matter and shown to his satisfaction to be of no commercial value and not intended for re-sale: (0) goods which are shown to the satisfaction of the Director to be duty-paid goods which have been exported and subsequently re-imported;