THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 13, 1929.
4. It has also proved extremely difficuls to assiga na their proper classes the numerous brands of cigars and cigarettes which are now on the market here.
5. There is also the problem of the cigarette deliber- ately sold at a loss in order to kill competition or lə establish a new brand.
6. There are also frequent alterations in the quality of the goods sold, without a corresponding alteration in the price.
7. Once the manufacturer has to pay duty on his raw material as soon as he imports it or draws it from bond, a system of paying drawbacks on such of his product as he exports must be concurrently intro- duced, and this will be done by regulations made under section 3 (1) (5) of the principal Ordinance as amended by clause 3 of this Ordinance.
8. The amount of drawback to be returned on export is calculated on the average amount of raw material which has been consumed in making the various kinds of manufactured tobacco.
9. Opportunity has also been taken to alter some parts of the original Ordinance, where experience has proved that the existing wording was not sufficiently clear, or required amendment.
10. Clause 3 of this Ordinance amends section 3 (1) (b) of the principal Ordinance by substituting the word "drawback for the word "rebates", because the former is the term commonly used.
11. Clause 4 makes it incumbent upou an exporter claiming a drawback on exported tobacco to sign a declaration to the effect that the tobacco in respect of which drawback is being claimed has been actually shipped for export and is not intended to be relanded in the Colony, and stating the name of the person who, upon exportation will be entitled to receive the draw- back thereon.
12. Clause 5, which is based upon section 15 of the English Act 3 & 4 Viet. c. 18, imposes penalties for fraudulently attempting to obtain drawbacks. It also provides for the recovery of sums forfeited.
13. Clause 6 of this Ordinance amends section 2 of the principal Ordinance as follows :---
(i) by the insertion of a new definition of "duti- able tobacco" in section 2 (a) so as to make it clear that tobacco, as defined by paragraph (a), if re-imported, must pay duty again.
(ii) by an alteration in sub-section (e) thereof which simplifies the definition of the word
export".
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14. Clause 7 of this Ordinance, which amends section 6 of the principal Ordinance, introduces the new system of duty and new scale of duties.
It is no part policy of this Ordinance to increase the rate of duty on tobacco generally, though of course the in- troduction of the new system necessarily involves individual variations of duty. The proposed new section 6 (2) is a temporary provision dealing with the tobacco present at the commencement of the Ordinance on the licensed premises of the holders of manu- facturer's licences. At present the duty on such tobacco is not payable until removal from the licensed premises, but under the now system duty is payable
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