TNAG-1361-FCO40-1807-Hong-Kong-Hansard-reports-and-minutes-of-the-meetings-of-the-1985 — Page 76

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The FOB values of the imported commodities should be taken as the base for calculating the tax payable rather than CIF prices. CIF includes such costs as freight, insurance and handling charges in addition to the cost of the goods itself. Distributors who import supplies from far away places like France or the USA will be disadvantaged vis-a-vis their fellow traders who get their stocks from Taiwan or Japan.

As cosmetics have now become a dutiable commodity, the Customs and Excise Department should re-consider how much cosmetics and perfume a visitor or local resident should be allowed to bring into Hong Kong duty free from a foreign country. The currently permitted amount of 60 ml of perfume and 250 mil of toilet waters per person is somewhat generous and may affect government revenue.

Finally, while it is appreciated that a wholly unamiguous and watertight definition of cosmetics is not easy to arrive at, the classification currently adopted by Customs and Excise Department must be revised so that traders in the cosmetic industry know clearly what cosmetic and toilette items are dutiable. For instance, at present hair shampoo, tooth paste and soap are not subject to duty, but shaving cream and lotion are. The logic behind this classification is unclear.

With regard to the overall estimates of expenditure proposed for the coming year, I wish to address myself on three areas of public concern.

Industrial Safety and Occupational Health

With advances in production technology, the use of

There are chemicals in industry is constantly on the increase. now hundreds of chemicals in common use in Hong Kong factories. A large number of these substances, if handled improperly or carelessly, could become health hazards to workers. Accidents in chemical plants might even cause

injuries to nearby residents.