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(f) the total of all quantities of dutiable heavy oils delivered to be used as fuel for local heavy oil road vehicles;

(g) the total of all quantities of heavy oils delivered for other than the uses set out in (f);

(h) the quantity of dutiable oils to be written off owing to loss due to evaporation and other causes (with explanations of such losses);

(i) the balance of stock of dutiable oils at close of month;

and shall pay duty at the time of furnishing the said return, on the total of all quantities shown under (e) and (ƒ).

(2) All quantities of hyrocarbon oils included in the total shown under (e) and (f) in paragraph (1) of this regulation shall, so far as concerns all persons other than such holder of a Special Importer's licence and his surety, be deemed duty-paid oils as from the respective dates on which the same are delivered to local consumers or dealers.

7. Every holder of a Special Importer's licence is hereby exempted from the provisions of section 9 (1) (a) and (b) of the Hydrocarbon Oils Ordinance, 1939.

8. When dutiable oils, imported in any ship by the holder of a Special Importer's licence or his employers, are discharged from any such ship, such holder of a Special Importer's licence shall, within twenty-four hours after the discharge of such dutiable oils has been completed, furnish to the Superintendent a true and accurate certificate of the quantity in gallons of dutiable oils so discharged, provided that before any dutiable oils so imported are discharged from any such ship the holder of the Special Importer's licence shall inform the Superintendent of the intended discharge of such oils and the Super- intendent may, if he shall think fit, direct a revenue officer to examine all tanks, containers and pipe lines under the control of such holder of the Special Importer's licence or his employers and intended to be used in connexion with the storage or discharge of such oils.

9. Every holder of a Special Importer's licence shall be exempted from the provisions of section 20 of the Hydrocarbon Oils Ordinance, 1989, provided that if any dutiable oils are removed for export from any general bonded or licensed warehouse in tins, cases, drums or other similar receptacles, the Superintendent may require any or all of the same to be marked in such manner as he shall think fit.

10. Every holder of a Special Importer's licence is hereby exempted from regulations numbers 6, 8, 9 (a), (b) and (c), 11 and 16 relating to licensed warehouses in the First Schedule to the Hydrocarbon Oils Ordinance, 1939.

SECOND SCHEDULE.

FORMS.

[ss. 10, 27, 28, 36 and Regulations in 1st Schedule.]

FORM NO. 1.-GENERAL BONDED WAREHOUSE LICENCE. [s. 28.}

Hydrocarbon Oils Ordinance, 1939.

Name of licensee

Licensed premises

Date of expiration of licence

Fee, Free.

Date

Superintendent of Imports and Exports.

Note: This licence is issued subject to the provisions of the above Ordinance and of all regulations made thereunder for the time being in force.