}
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required to certify that the cost do not include charges for customs duty and storage. If such a certificate cannot be given the officer must state the amount included for such charges.
Where conversion from another currency is necessary the method of conversion will be as follows :
(i) where an officer applies for an advance, the Hong Kong
Exchange Banks Assoication mid-market rate on the date the voucher is passed for payment will be used;
(ii) where an officer applies for an advance but subsequently
submits receipted accounts for a sum which is not more than the amount of the advance, the rate of exchange will be the same as in (i) above;
(iii) where an officer applies for an advance but subsequently
submits receipted accounts for a sum which is more than the amount advanced, the rate of exchange for the amount up to the amount of advance will be as in (i) above; reimbursement of any amount over and above the amount advanced will be based on the Hong Kong Exchange Banks Association mid-market rate on the date of expenditure;
(iv) where an officer has not received an advance, the Hong Kong
Exchange Banks Association mid-market rate on the date of expenditure will be used.
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Prior to taking up his appointment an officer may receive 50% of the air baggage allowance set out in para. 12.1 of the Memorandum on conditions of service in advance provided that arrangements for this can be conveniently made in the country from which the officer will travel to Hong Kong. An advance in respect of a wife and children may not be made until the passages are booked.
The advance portion of the allowance will be calculated on the basis of the journey from the airport of departure for the first international flight en route to Hong Kong.
If the amount advanced is sufficient to cover an officer's baggage expenses the amount is non-accountable and no claim is therefore required to substantiate the actual expenditure.
It should be noted that although officers who claim only the advance portion of the allowance will not have to produce receipts to the Director of Accountion Services, such advances are liable to salaries tax. Officers are therefore advised to retain receipts to offset against any eventual tax claim.
If the officer considers that the actual baggage expenses will exceed the amount of the advance and he intends to submit a claim up to the maximum allowance, it is suggested that he should not draw the advances but on assuming duty should submit receipted bills for the total expenditure on baggage.
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