1950_DUTIES_ON_LIQUORS — Page 2

HK Historical Laws 香港歷史法例 All AI Reviewed

Dutiable Commodities.

DUTIES ON LIQUORS,—contd.

On-

Hong Kong Empire Other origin origin origin

$ $ $

Concentrated beer whatever form, whether ale basis, or malt and hops concentrate, or otherwise 1.15 1.50 1.90

and in addition, for every degree by which the original gravity exceeds 1045 degrees 0.03 0.04 0.05

Other beer, except cider and perry, not exceeding 1055 degrees original gravity 1.00 1.50 1.90

and in addition, for every degree by which the original gravity exceeds 1055 degrees..

Intoxicating liquors in this Part above the strength of 22 degrees under proof, for every degree above such strength, in addition to the duties specified above 0.03 0.04 0.05

0.40 0.40 0.50

PART II.

On-

Hong Kong Empire Other origin origin origin

$ $ $

Chinese type liquor 4.00 4.00 5.00

and in addition, for every one per cent by which the alcoholic strength by weight exceeds 25 per cent 0.16 0.16 0.20

273

[CAP. 109

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2026-05-03 20:33:37 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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Dutiable Commodities. DUTIES ON LIQUORS,—contd. On- Hong Kong Empire Other origin origin origin $ $ $ Concentrated beer whatever form, whether ale basis, or malt and hops concentrate, or otherwise 1.15 1.50 1.90 and in addition, for every degree by which the original gravity exceeds 1045 degrees 0.03 0.04 0.05 Other beer, except cider and perry, not exceeding 1055 degrees original gravity 1.00 1.50 1.90 and in addition, for every degree by which the original gravity exceeds 1055 degrees.. Intoxicating liquors in this Part above the strength of 22 degrees under proof, for every degree above such strength, in addition to the duties specified above 0.03 0.04 0.05 0.40 0.40 0.50 PART II. On- Hong Kong Empire Other origin origin origin $ $ $ Chinese type liquor 4.00 4.00 5.00 and in addition, for every one per cent by which the alcoholic strength by weight exceeds 25 per cent 0.16 0.16 0.20 273 [CAP. 109
Baseline (Original)
Dutiable Commodities. DUTIES ON LIQUORS,—contd. On- Hong Kong Empire origin. Other origin. origin. $ $ $ in Concentrated beer whatever form, whether ale basis, or malt and hops concentrate, or otherwise 1.15 1.50 1.90 and in addition, for every degree by which the original gravity exceeds 1045 degrees 0.03 0.04 0.05 Other beer, except cider and perry, not exceed- ing 1055 degrees original gravity 1.00 1.50 1.90 and in addition, for every degree by which the original gravity exceeds 1055 degrees.. Intoxicating liquors in this Part above the strength of 22 degrees under proof, for every degree above such strength, in addition to the duties specified above 0.03 0.04 0.05 0.40 0.40 0.50 PART II. On- Hong Kong Empire Other origin. origin. origin. $ $ $ 4.00 4.00 5.00 Chinese type liquor and in addition, for every one per cent by which the alcoholic strength by weight exceeds 25 per cent 0.16 0.16 0.20 273 [CAP. 109
2026-05-03 20:33:37 · Baseline
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Dutiable Commodities.

DUTIES ON LIQUORS,—contd.

On-

Hong Kong Empire

origin.

Other

origin.

origin.

$

$

$

in

Concentrated

beer

whatever form, whether

ale basis, or malt and

hops concentrate, or otherwise

1.15

1.50

1.90

and in addition, for

every degree by which

the original gravity exceeds 1045 degrees

0.03

0.04

0.05

Other beer, except cider and perry, not exceed-

ing 1055 degrees

original gravity

1.00

1.50

1.90

and in addition, for

every degree by which

the original gravity exceeds 1055 degrees..

Intoxicating liquors in this Part above the strength of 22 degrees under proof, for every degree above such strength, in addition to the duties specified above

0.03

0.04

0.05

0.40

0.40

0.50

PART II.

On-

Hong Kong

Empire

Other

origin.

origin.

origin.

$

$

$

4.00

4.00

5.00

Chinese type liquor

and in addition, for every one per cent by which the alcoholic strength by weight exceeds 25 per cent

0.16

0.16

0.20

273

[CAP. 109

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