1950_DUTIABLE_COMMODITIES_REGULATIONS — Page 25

HK Historical Laws 香港歷史法例 All AI Reviewed

Dutiable Commodities.

(2) for spirits—

(a) all spirits shall contain such proportions, if any, of volatile acidity, aldehydes, furfural, ethers and higher alcohols as are natural to spirits of their type;

(b) brandy: the spirituous liquid distilled from the wine of grapes;

cognac: brandy made in the Cognac regions from grapes grown therein.

Brandy containing less than 60 grammes of ethers, calculated as ethyl acetate, in 100 litres of the absolute alcohol contained in such brandy may be deemed below standard;

(c) whisky: the spirit obtained by distillation from a mash of cereal grains saccharified by the diastase of malt.

Whisky containing less than a total of 150 grammes of the products mentioned in sub-paragraph (a) in 100 litres of the absolute alcohol contained in such whisky may be deemed below standard;

(d) rum: the spirit distilled direct from sugar-cane products in sugar-cane-growing countries;

Jamaica rum: rum made in Jamaica from cane grown therein;

imitation rum: all other rum.

Rum containing less than 100 grammes of ethers, calculated as ethyl acetate, in 100 litres of the absolute alcohol contained in such rum may be deemed below standard;

(e) Chinese type liquor: spirit obtained by the distillation of rice or molasses in the Chinese manner and classified according to alcoholic strength as—

(i) rice spirit—liu pun (4) sheung ching (5) or sam ching (6)

(ii) molasses spirit—to liu pun (4:4), to sheung ching (5) or to sam ching (1:5).

If for sale, its strength in alcohol measured by weight shall not be less than—

(i) liu pun, or to liu pun 18 per cent.

(ii) sheung ching, or to sheung ching 22 per cent.

(iii) sam ching, or to sam ching 30 per cent.

301

[CAP. 109

Page 26

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2026-05-03 20:28:36 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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Dutiable Commodities. (2) for spirits— (a) all spirits shall contain such proportions, if any, of volatile acidity, aldehydes, furfural, ethers and higher alcohols as are natural to spirits of their type; (b) brandy: the spirituous liquid distilled from the wine of grapes; cognac: brandy made in the Cognac regions from grapes grown therein. Brandy containing less than 60 grammes of ethers, calculated as ethyl acetate, in 100 litres of the absolute alcohol contained in such brandy may be deemed below standard; (c) whisky: the spirit obtained by distillation from a mash of cereal grains saccharified by the diastase of malt. Whisky containing less than a total of 150 grammes of the products mentioned in sub-paragraph (a) in 100 litres of the absolute alcohol contained in such whisky may be deemed below standard; (d) rum: the spirit distilled direct from sugar-cane products in sugar-cane-growing countries; Jamaica rum: rum made in Jamaica from cane grown therein; imitation rum: all other rum. Rum containing less than 100 grammes of ethers, calculated as ethyl acetate, in 100 litres of the absolute alcohol contained in such rum may be deemed below standard; (e) Chinese type liquor: spirit obtained by the distillation of rice or molasses in the Chinese manner and classified according to alcoholic strength as— (i) rice spirit—liu pun (4) sheung ching (5) or sam ching (6) (ii) molasses spirit—to liu pun (4:4), to sheung ching (5) or to sam ching (1:5). If for sale, its strength in alcohol measured by weight shall not be less than— (i) liu pun, or to liu pun 18 per cent. (ii) sheung ching, or to sheung ching 22 per cent. (iii) sam ching, or to sam ching 30 per cent. 301 [CAP. 109 Page 26
Baseline (Original)
Dutiable Commodities. (2) for spirits-- (a) all spirits shall contain such proportions, if any, of volatile acidity, aldehydes, furfural, ethers and higher alcohols as are natural to spirits of their type; (b) brandy: the spirituous liquid distilled from the wine of grapes; cognac: brandy made in the Cognac regions from grapes grown therein. Brandy containing less than 60 grammes of ethers, calculated as ethyl acetate, in 100 litres of the absolute alcohol contained in such brandy may be deemed below standard; (c) whisky: the spirit obtained by distillation from a mash of cereal grains saccharified by the diastase of malt. Whisky containing less than a total of 150 grammes of the products mentioned in sub- paragraph (a) in 100 litres of the absolute alcohol contained in such whisky may be deemed below standard; (d) rum: the spirit distilled direct from sugar-cane products in sugar-cane-growing countries; Jamaica rum: rum made in Jamaica from cane grown therein; imitation rum: all other rum. Rum containing less than 100 grammes of ethers, calculated as ethyl acetate, in 100 litres of the absolute alcohol contained in such rum may be deemed below standard; (e) Chinese type liquor: spirit obtained by the dis- tillation of rice or molasses in the Chinese manner and classified according to alcoholic strength as— (i) rice spirit-liu pun (4) sheung ching () or sam ching () (ii) molasses spirit-to liu pun (4:44), to sheung ching (#) or to sam ching (1:5). If for sale, its strength in alcoho! measured by weight shall not be less than— (i) liu pun, or to liu pun 18 per cent. (ii) sheung ching, or to sheung ching 22 per cent. (iii) sam ching, or to sam ching 30 per cent. 301 [CAP. 109 ¦Page 26
2026-05-03 20:28:36 · Baseline
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Dutiable Commodities.

(2) for spirits--

(a) all spirits shall contain such proportions, if any, of

volatile acidity, aldehydes, furfural, ethers and higher alcohols as are natural to spirits of their type; (b) brandy: the spirituous liquid distilled from the

wine of grapes;

cognac: brandy made in the Cognac regions from grapes grown therein.

Brandy containing less than 60 grammes of ethers, calculated as ethyl acetate, in 100 litres of the absolute alcohol contained in such brandy may be deemed below standard;

(c) whisky: the spirit obtained by distillation from a mash of cereal grains saccharified by the diastase of

malt.

Whisky containing less than a total of 150 grammes of the products mentioned in sub- paragraph (a) in 100 litres of the absolute alcohol contained in such whisky may be deemed below standard;

(d) rum: the spirit distilled direct from sugar-cane

products in sugar-cane-growing countries;

Jamaica rum: rum made in Jamaica from cane grown therein;

imitation rum: all other rum.

Rum containing less than 100 grammes of ethers, calculated as ethyl acetate, in 100 litres of the absolute alcohol contained in such rum may be deemed below standard;

(e) Chinese type liquor: spirit obtained by the dis- tillation of rice or molasses in the Chinese manner and classified according to alcoholic strength as—

(i) rice spirit-liu pun (4) sheung ching () or sam ching ()

(ii) molasses spirit-to liu pun (4:44), to sheung ching (#) or to sam ching (1:5). If for sale, its strength in alcoho! measured by weight shall not be less than—

(i) liu pun, or to liu pun

18 per cent.

(ii) sheung ching, or to sheung ching 22 per cent. (iii) sam ching, or to sam ching

30 per cent.

301

[CAP. 109

¦Page 26

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