1950_DUTIES_ON_LIQUORS — Page 3

HK Historical Laws 香港歷史法例 All AI Reviewed
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CAP. 109]

Sake

Dutiable Commodities.

DUTIES ON LIQUORS,—contd.

On-

Hong Kong origin.

Empire origin.

Other origin.

$ $ $

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

On-

Liquors other than

0.16 0.16 0.20

PART III.

Hong Kong origin.

Empire origin.

Other origin.

$ $ $

intoxicating liquors, but excluding spirits of wine or arrack

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 ... Spirits of wine or arrack.

0.16 0.16 0.20

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

Provided that the Director may assess the duty on intoxicating liquors, not specified in Part I or II, at the rate prescribed for liquor which in his opinion most nearly approximates to the liquor on which duty is to be assessed: Provided also that the Director may in his discretion assess the duty on any quantity of liquor of less than two gallons, imported at any time in one consignment at $30 per gallon.

-

274

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2026-05-03 20:33:42 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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CAP. 109] Sake Dutiable Commodities. DUTIES ON LIQUORS,—contd. On- Hong Kong origin. Empire origin. Other origin. $ $ $ 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 On- Liquors other than 0.16 0.16 0.20 PART III. Hong Kong origin. Empire origin. Other origin. $ $ $ intoxicating liquors, but excluding spirits of wine or arrack 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 ... Spirits of wine or arrack. 0.16 0.16 0.20 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 Provided that the Director may assess the duty on intoxicating liquors, not specified in Part I or II, at the rate prescribed for liquor which in his opinion most nearly approximates to the liquor on which duty is to be assessed: Provided also that the Director may in his discretion assess the duty on any quantity of liquor of less than two gallons, imported at any time in one consignment at $30 per gallon. - 274
Baseline (Original)
CAP. 109] Sake Dutiable Commodities. DUTIES ON LIQUORS,—contd. On- Hong Kong Empire origin. Other origin. origin. $ $ $ 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 On- Liquors other than 0.16 0.16 0.20 PART III. Hong Kong origin. Empire Other origin. origin. $ $ $ intoxicating liquors, but excluding spirits of wine or arrack 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 ... Spirits of wine or arrack. 0.16 0.16 0.20 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 Provided that the Director may assess the duty on intoxicating liquors, not specified in Part I or II, at the rate prescribed for liquor which in his opinion most nearly approximates to the liquor on which duty is to be assessed: Provided also that the Director may in his discretion assess the duty on any quantity of liquor of less than two gallons, imported at any time in one consignment at $30 per gallon. - 274
2026-05-03 20:33:42 · Baseline
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CAP. 109]

Sake

Dutiable Commodities.

DUTIES ON LIQUORS,—contd.

On-

Hong Kong Empire

origin.

Other

origin.

origin.

$

$

$

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

On-

Liquors other than

0.16

0.16

0.20

PART III.

Hong Kong origin.

Empire

Other

origin.

origin.

$

$

$

intoxicating liquors, but excluding spirits of wine or arrack

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 ... Spirits of wine or arrack.

0.16

0.16

0.20

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

Provided that the Director may assess the duty on intoxicating liquors, not specified in Part I or II, at the rate prescribed for liquor which in his opinion most nearly approximates to the liquor on which duty is to be assessed: Provided also that the Director may in his discretion assess the duty on any quantity of liquor of less than two gallons, imported at any time in one consignment at $30 per gallon.

-

274

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