582721-1940-Dttiable-Commodities-Ord--1931--Assessment-of-duty-and-drawback-on-Liquors-and-Tobacco — Page 1

1232

THE HONG KONG GOVERNMENT GAZETTE, JULY 26, 1940.

No. 854.

Hong Kong.

ORDINANCE No. 36 of 1931. (DUTIABLE

COMMODITIES).

Notice is hereby given that, in pursuance of the powers conferred on me by section 20 of the Dutiable Commodities Ordinance, 1931, in relation to the assessment of duty and drawback on liquors and tobacco-

In assessing the duty on spirits in distilleries, allowance Allowance may be made for loss occasioned by natural waste, but-

(a) the allowance will not exceed one and a half per cent. on the spirits removed from the receiver to the store:

(b) if the loss exceeds three per cent. on the spirits so removed, no allowance whatever will be made.

for waste in distilling spirits.

evaporation.

In assessing the duty on liquors stored in casks in general Allowance bonded or licensed warehouses, allowance will be made for for loss by loss occasioned by evaporation, but only where the loss has been duly entered and notified in accordance with regulation 22 of the warehouse regulations and has been certified, after inspection, by a revenue officer.

The allowance will not usually exceed, and may be much less than-

(1) for beer, per hogshead

(2) for wine, per cask of-

4 gal.

less than 20 gallons

gal.

20 gallons or more and less than 65 gal. 1 gal.

65 gallons or more

2 gal.

(3) for spirits, per cask of less than 80 gallons, if stored in the warehouse for not more than-

2 months- 3 per cent.

3 per cent.

4

6

35

55

1 year

and, if the

5

22

"

39

cask is de-

2

years

9

7

1

9

3

-12

fective, an additional-

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4

-15

11

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1

"

5

-18

13

In assessing drawback on tobacco which is not of Empire Scale for origin or not mixed with tobacco of Empire origin, the payment of following scale, which shows the manufactured product and non-Empire

drawback on

tobacco.

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