582673-1940-Dutiable-Commodities-Ord--1931--Regulations-under-the — Page 18

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Part VIII- contd.

Interpreta tion.

Vouchers.

Counter- foils.

Voucher to accompany goods.

Cancelling vouchers.

THE HONG KONG GOVERNMENT GAZETTE, JULY 26, 1940.

REGULATIONS,--contd.

C-VOUCHERS TO ACCOMPANY DUTY-PAID GOODS IN TRANSIT.

82. Subject to such exemptions in respect of any particular kind or brand of goods as the Superintendent may by directions prescribe, the following regulations relating to vonchers shall apply to the sale, whether wholesale or retail, and transfer for sale of duty-paid goods, as follows-

(1) to every sale of Chinese type liquor in any quantity of two gallons or more;

(2) to every sale of cigars for fifty dollars or more, or of other tobacco for ten dollars or more, and to every retail sale by a manufacturer of any tobacco in any quantity exceeding 1 lb.;

(3) to every transfer for sale of such liquor or tobacco. from any premises to any other premises;

(4) to every transfer of beer from a brewery.

83. On every such sale or transfer the seller or trans- feror shall give to the purchaser or transferce a voucher from a counterfoil hook in a form approved by the Superintendent, hearing--

(1) a serial number;

(2) particulars of the kind, brand, quantity and price of the goods;

(3) the name of the purchaser or transferee and also of the bearer of the voucher, if not the same person, and the address to which the goods are sent;

(4) the name and chop (if any) of the seller or transferor and the address from which and the time at which the goods

are sent.

84. Every counterfoil shall correspond exactly with its voucher and shall be kept by the seller or transferor in the premises from which the goods are sent.

85. The bearer of the voucher shall accompany the goods from the premises of the seller or transferor to the premises of the purchaser or transferee.

86. The purchaser or transferce, if a person licensed to sell such goods, shall, when the goods arrive at his premises, forthwith cancel the voucher by drawing in ink two parallel straight lines diagonally across the face thereof, and there- after shall keep the voucher for twelve months at those premises.

Interpreta- tion.

Application.

Part IX-Storage of dutiable goods.

includes the 87. In this Part, "Warehouse-keeper licensee and any person for the time being in charge of a warehouse.

88. This Part shall apply to general bonded warehouses, licensed warehouses and any premises deemed to be licensed warehouses under the provisions of any other Part, except as may be provided in that Part.

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