Classifica- tion of goods.
Empty containers.
Opening contulbers.
Sampling and other treatment of goods.
32
which the said goods shall be sold by public auction if not previously removed by the owner in accordance with the provisions of these regula- tions and shall cause the same to be sold accordingly.
(2) On the sale by auction of any goods as aforesaid there shall be deducted from the proceeds of sale, after payment of any necessary expenses connected with the sale thereof, any duties and any other fee or charges payable to the Crown or to the keeper of the warehouse wherein such goods had been stored prior to the sale in respect of such goods, and the surplus (if any) after such payments have been made shall be placed on deposit în the Treasury and, if not claimed by the owner of the goods within twelve months thereafter, such amount shall be forfeited to the Crown.
(3) Should any goods as aforesaid be unsaleable or should their condition or value be such that the proceeds of sale would not, in the opinion of the Director, pay the necessary expenses of sale by public auction such goods may be destroyed, and no person shall have any claim against any Government officer or against the Crown for the goods destroyed or for the destruction of such goods.
92. Dutiable goods may be divided into such classes as a warehouse- keeper, with the approval of the Director, may determine, having regard to the rules of the Fire Insurance Association of Hong Kong in so far as they are compatible with the law relating to dangerous goods.
93. Subject to regulation 88. empty containers shall be kept in a locked compartment apart from dutiable goods or as the Director may in any case specially direct,
94. No container of dutiable goods shall be opened except under the supervision of a member of the Preventive Service unless the Director gives permission to the contrary in any particular case.
95. (1) Subject to the provisions of regulation 94 and after the notice, samples of dutiable goods may be taken and dutiable goods may be repacked, bottled, blended, denatured or treated in any other manner whatever as the Director may permit, in a warehouse.
(2) Notice may be given to the Director in office hours on any working day before that on which the operation begins, and shall specify-
(a) the nature of the operation;
(b) the name and the number (if any) of the warehouse; and (c) the day and time when the operation is to begin.
(3) No person shall begin or perform any such operation of Boy part thereof except under the supervision of a member of the Preventive Service, unless the Director gives special permission to the contrary.
33
(4) Dutiable goods shall not be repacked in containers in less quantities than those specified in regulation 97.
(5) Containers, if any, which are deficient in content shall be filled from others in the same ownership.
(6) Unless the Director otherwise directs. samples shall not be removed from a warehouse until duty has been paid thereon.
96. No gooda shall be removed from a warehouse except under Goods to permit.
be removed only under permit.
for removal.
97. The minimum amount of any one kind, brand, preparation or Minimum odmixture of dutiable goods which may be removed in any one consign- quantities ment from a warehouse, except as samples or with the special permission of the Director, shall be---
(a) Liquor
(b) Tobacco
(1) cigarettes
(ii) cigars
(ii) other manufactured tobacco
(iv) unmanufactured tobacco
(c) Hydrocarbon oils
two gallons
two thousand
two hundred
three pounds
thirty pounds
eight gallons.
98. Whenever any goods are taken into or out of a warehouse or Record of are treated in any manner whatever under the provisions of regulation goods. 95. the warehouse-keeper shall forthwith make such entries in respect thereof as the Director may require in a book which shall be kept in the warehouse. The form of such book may be prescribed by the Director.
99. Whenever any deficiency, from whatever cause, occurs or is Deficiencies. found in dutiable goods stored in a warehouse the keeper thereof shall forthwith duly enter the same in the book required to be kept by regulation 98 and shall within twenty-four hours report such deficiency to the Director.
100. The keeper of a general banded warehouse shall daily, and of Returns to a licensed warehouse weekly, or in either case at such other regular Director. intervals and on such days as the Director may appoint, deliver returns
to the Director to his satisfaction and in such form as he may prescribe of all dutiable goods taken into or out of the warehouse, all such operations as are set out in regulation 95, and such other relevant particulars as the Director may require; returns shall be delivered before oon on the day on which they are due, or if that day is a general holiday, on the next working day.
No comments yet.
Private notes are available after approval.