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intendent within forty-eight hours after the goods have been placed on board the exporting ship.
(10) Except with the special permission of the Superintendent, no drawback shall be allowed on any such light oil content except in accordance with a certificate of the Monopoly Analyst, which certificate shall be final and conclusive evidence of the facts stated therein to have been obtained from the examination of the goods or of samples thereof.
(11) The approval of any person as an exporter on drawback shall be in the absolute discretion of the Superintendent.
General Bonded Warehouses.
1. In these regulations, "container" shall include any tin, drum, barrel, cask, case, receptacle, tank or other thing in which dutiable oils are placed for the purpose of carriage, consignment, exportation or storage.
2. Every person in charge of a general bonded warehouse approved by the Superintendent on receiving a request from the master, owner, or agent of any ship lying within the limits of the harbour as defined by the Interpretation Ordinance, 1911, or by any Ordinance amending the same, shall forthwith remove from such ship into his general bonded warehouse all such dutiable oils as such master, owner, or agent may require to be so removed, and shall store such dutiable oils in his general bonded warehouse to the order of such master, owner, or agent.
3. Any person in charge of any such warehouse on receiving a request from any person holding a permit for the removal of dutiable oils, which permits the holder to store such dutiable oils in a general bonded warehouse, shall forthwith store the same in his general bonded warehouse.
No such dutiable oils shall be received for storage until a permit issued by the Superintendent shall have been produced.
4.-(1) Dutiable oils may be divided into such classes as the person in charge, with the approval of the Superintendent, may deter- mine, having regard to the rules of the Fire Insurance Association of Hong Kong in so far as such regulations are compatible with the regulations for the storage of inflammable liquids made under the Dangerous Goods Ordinance, 1878, or any Ordinance amending the same or substituted therefor.
(2) All dutiable oils placed on storage shall be stored class by class in a portion of the premises specially set apart for that purpose by the person in charge, with the approval of the Superintendent.
(3) All dutiable oils shall be stowed in such a manner that easy access may be had to any portion thereof, and in such classes as the Superintendent may appoint subject to the provisions of paragraph (1) of this regulation.
(4) In that portion of the premises specially set apart for the storage of dutiable oils no other cargo shall be stored unless special permission has first been obtained from the Superintendent.
(5) No container of dutiable oils shall be opened except in the presence of a revenue officer. All deficiencies discovered on examina- tion shall be reported within twenty-four hours to the Superintendent.
(6) No empty containers shall be stored in the same place together with dutiable oils.
(7) Where the contents of a number of containers of any one kind of dutiable oils in the same consignment are found deficient, full containers shall be made up so far as possible from the deficient containers, and the containers thus becoming empty shall be removed without delay, and the necessary adjustments in the books of account shall be made.
5. Every person in charge shall on demand set apart sufficient space in that part of his premises assigned to the storage of dutiable
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