TNAG-1609-FCO40-22131-Minutes-and-Hansards-of-the-Legislative-Council-of-Hong-Kong-1987 — Page 53

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2

-

a

complicated

and

labour

has

been established

departments

intensive

involving both government

and local manufacturers.

control

system

be

The drawback

system was originally introduced as a means of ensuring that duty was paid on all tobacco imported into Hong

not Kong and

subsequently re-exported or destroyed. the pattern But over the

years

and with changes in

of trade the drawback system has become increasingly cumbersome and decreasingly appropriate.

5.

manufacturing

duty the

Third,

loss

there

allowances.

is

problem a

with

The

Commissioner of

losses tobacco

Customs and Excise is empowered by law to exempt from

in incurred

the cigarette manufacturing process. Given the nature of cigarette manufacturing, it is impossible to identify the actual batch of production. losses corresponding

each to

Hence, the allowance is given as

raw materials

This percentage has

a percentage of the released from bond for duty payment.

to be reviewed periodically in

the

the light of the actual quantities of wastage collected raw materials released from as against the weight of

bond

over

certain a

period.

Consequential

duty

then made are

is

both

time

after each review.

consuming

This

and, by

its

very

adjustments

practice

nature, somewhat arbitrary in its results.

بھر

duty

is

The fourth problem concerning the existing the revenue renders the that

structure

susceptible to changes in

to changes in the tobacco weight content

of

•

cigarettes.

production allows

cigarette

to pump

The latest technology in

gas manufacturers to use

up tobacco leaf to increase its normal volume. Blowing

up tobacco leaf causes it to take up more space without

:

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