582649-1940-Dutiable-Commodities-Ord--1931--Regulations-under-the — Page 4

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Part III- contd.

Receipts.

First Schedule. Form No. 25.

THE HONG KONG GOVERNMENT GAZETTE, JULY 26, 1940.

REGULATIONS,----contd.

Duty, contd.

(4) if in a general bonded or licensed warehouse and not removed for export or to another general bonded or licensed warehouse -----

before the goods are removed from the warehouse :

Provided that the Superintendent may in his discretion allow a reasonable time, not exceeding sixteen weeks for beer, six weeks for hydrocarbon oils, and in any other case seven days, after the duty becomes payable, for payment of the duty by persons who have given cash security for such payment.

9. The oflicer to whom any duty is paid shall give receipt therefor in Form No. 25 in the First Schedule.

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Exemptions.

First Schedule. Form No. 24.

B.-EXEMPTIONS FROM DUTY,

10. Subject to the performance of any obligation im- posed by the Ordinance or any regulations thereunder, the following goods shall be exempt from duty--

(1) stores, fuel and lubricants for ships of more than sixty tons net register or for aircraft, in such quantities as the Superintendent may in his absolute discretion determine, for use either outside the Colony or partly inside and partly outside the Colony:

(2) goods exported from the Colony;

(3) goods destroyed with the consent of the Super- intendent;

(4) goods imported in opened containers by passengers in their baggage, for their own use, in such quantities as the Superintendent may in his absolute discretion determine;

(5) wine for the sacrament, if certified as such by the head of a denomination of the Church;

(6) alcohol for the use of any educational, scientific or charitable institution approved by the Governor in Council in that behalf, under and in accordance with a permit in Form No. 24 in the First Schedule.

Qualifica- tions for drawback.

Part IV-Drawback.

11. To qualify for drawback in respect of duty-paid goods a person shall-

(1) be approved in that behalf as a fit person by the Superintendent, who shall have absolute discretion to give or withdraw such approval;

(2) be the manufacturer of the goods in the manufacture or preparation of which the duty-paid goods have been used; (3) be the person who paid the duty on the goods;

(4) have duly completed and, within three working days after the posting of the goods or, as the case may be, the departure from this Colony of the ship, aircraft or vehicle. on which the goods were placed for export or as stores, have