22
CAP. 109]
Dutiable Commodities
[1989 Ed.
authorized officer has placed any lock, mark or seal upon any goods in any place, ship, vehicle, train or aircraft or upon any container in which such goods are kept, then if, without the authority of the Commissioner or such member or officer, at any time or in the case of a ship, vehicle, train or aircraft, while the ship, vehicle, train or aircraft is within the limits of Hong Kong, that lock, mark or seal is opened, altered or broken, or if, before that lock, mark or seal is lawfully removed, any of the goods are conveyed away, any person so doing and the person who was in control of the goods, container or place at the time any such lock, mark or seal was placed upon them or the master of the ship or person in charge of the vehicle, train or aircraft shall be guilty of an offence and shall be liable to a fine of $5,000. (Amended 66 of 1986 s. 15) [cf. 1952 c. 44 s. 70 U.K.]
26. Assessment of duty and drawback
(1) Subject to the provisions of sections 4 and 26A, the duty on dutiable goods or any drawback shall be assessed by the Commissioner or any officer authorized by him in that behalf, and the duty shall be paid at such times and to such officer, at the office of the Commissioner or elsewhere, as he may direct. In assessing the duty or drawback on any goods allowance may be made for any loss or contraction which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Commissioner, for waste or loss in manufacture if the loss, contraction or waste has been duly notified and accounted for to the satisfaction of the Commissioner. The decision of the Commissioner as to the amount of duty or drawback payable on any goods shall be final. (Amended 46 of 1980 s. 3; 34 of 1984 s. 3)
(2) Where any notification of duty payable is given under the provision of subsection (1) such notice shall be deemed to have been duly served on the person concerned---
(a) if given verbally by the Commissioner or other authorized officer to the person responsible; or
(b) if delivered to him personally; or
(c) if addressed to him and left or forwarded by registered post to him at his usual or last known place of abode or business.
(Amended L.N. 294 of 1982)
26A. Value of goods and assessment of ad valorem duty
(1) Subject to subsections (2), (2A), (3), (4) and (5), for the purpose of assessing and calculating duty by reference to the value of any goods, the value shall be the normal price which the goods would fetch, at the relevant time, on their sale in the open market between a buyer and seller independent of each other. (Replaced 20 of 1985 s. 5)
22
CAP. 109]
Dutiable Commodities
[1989 Ed.
authorized officer has placed any lock, mark or seal upon any goods in any place, ship, vehicle, train or aircraft or upon any container in which such goods are kept, then if, without the authority of the Commissioner or such member or officer, at any time or in the case of a ship, vehicle, train or aircraft, while the ship, vehicle, train or aircraft is within the limits of Hong Kong, that lock, mark or seal is opened, altered or broken, or if, before that lock, mark or seal is lawfully removed, any of the goods are conveyed away, any person so doing and the person who was in control of the goods, container or place at the time any such lock, mark or seal was placed upon them or the master of the ship or person in charge of the vehicle, train or aircraft shall be guilty of an offence and shall be liable to a fine of $5,000. (Amended 66 of 1986 s. 15) [cf. 1952 c. 44 s. 70 U.K.]
26. Assessment of duty and drawback
(1) Subject to the provisions of sections 4 and 26A, the duty on dutiable goods or any drawback shall be assessed by the Commissioner or any officer authorized by him in that behalf, and the duty shall be paid at such times and to such officer, at the office of the Commissioner or elsewhere, as he may direct. In assessing the duty or drawback on any goods allowance may be made for any loss or contraction which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Commissioner, for waste or loss in manufacture if the loss, contraction or waste has been duly notified and accounted for to the satisfaction of the Commissioner. The decision of the Commissioner as to the amount of duty or drawback payable on any goods shall be final. (Amended 46 of 1980 s. 3; 34 of 1984 s. 3)
(2) Where any notification of duty payable is given under the provision of subsection (1) such notice shall be deemed to have been duly served on the person concerned---
(a) if given verbally by the Commissioner or other authorized officer
to the person responsible; or
(b) if delivered to him personally; or
(c) if addressed to him and left or forwarded by registered post to
him at his usual or last known place of abode or business.
(Amended L.N. 294 of 1982)
26A. Value of goods and assessment of ad valorem duty
(1) Subject to subsections (2), (2A), (3), (4) and (5), for the purpose of assessing and calculating duty by reference to the value of any goods, the value shall be the normal price which the goods would fetch, at the relevant time, on their sale in the open market between a buyer and seller independent of each other. (Replaced 20 of 1985 s. 5)
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