24
CAP. 109]
Dutiable Commodities
[1989 Ed.
(b) in the opinion of the Commissioner or any officer authorized by him in that behalf the information in any contract of sale, invoice or other document produced under section 27 is insufficient or inaccurate as to the value of the goods; or
(c) in the opinion of the Commissioner or any officer authorized by him in that behalf the value of the goods stated in any contract of sale, invoice or other document produced under section 27 is not the value in accordance with subsection (1),
the Commissioner or such officer may fix a value which shall be deemed to be the value of the goods for the purpose of assessing and calculating duty.
(6) If in any contract of sale, invoice or other document produced under section 27 the value of the goods is stated in any currency other than Hong Kong dollars, the Hong Kong dollars equivalent of such other currency shall be calculated at the opening indicative counter exchange selling rate published by the Hong Kong Association of Banks, in the case of a person permitted to make monthly returns, on the last date of that return or, in any other case, on the day the goods are imported, and where no such rate is published the Hong Kong dollars equivalent shall be calculated at such rate of exchange as may be determined by the Commissioner, after consulting the 2 note-issuing banks. (Amended 66 of 1986 s. 16)
(7) Any person who is aggrieved by the exercise of the powers conferred by subsection (5) or (6) may appeal by way of petition to the Governor.
(8) In this section "relevant time" means-
(a) in the case of imported goods the time such goods are imported;
(b) in the case of goods manufactured in Hong Kong the time such goods are removed from the premises on which they were manufactured. (Added 20 of 1985 s. 5)
(Added 34 of 1984 s. 4) [cf. 1952 c. 44 s. 258 U.K.]
27. Production of documents necessary
for calculating duty
(1) The Commissioner may require the importer or manufacturer of any goods to which this Ordinance applies to produce contracts of sale, invoices, books of account and any other documents which the Commissioner considers are necessary for the purpose of assessing and calculating duties and such documents may be retained by the Commissioner and disposed of as he may think fit. (Amended L.N. 294 of 1982; 34 of 1984 s. 5)
(2) Any document required to be produced under subsection (1) shall, if the Commissioner so requires, be accompanied by a declaration in a form specified by the Commissioner. (Added 34 of 1984 s. 5)
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Page 26
24
CAP. 109]
Dutiable Commodities
[1989 Ed.
(b) in the opinion of the Commissioner or any officer authorized by him in that behalf the information in any contract of sale, invoice or other document produced under section 27 is insufficient or inaccurate as to the value of the goods; or
(c) in the opinion of the Commissioner or any officer authorized by him in that behalf the value of the goods stated in any contract of
sale, invoice or other document produced under section 27 is not the value in accordance with subsection (1),
the Commissioner or such officer may fix a value which shall be deemed to be the value of the goods for the purpose of assessing and calculating duty.
(6) If in any contract of sale, invoice or other document produced under section 27 the value of the goods is stated in any currency other than Hong Kong dollars, the Hong Kong dollars equivalent of such other currency shall be calculated at the opening indicative counter exchange selling rate published by the Hong Kong Association of Banks, in the case of a person permitted to make monthly returns, on the last date of that return or, in any other case, on the day the goods are imported, and where no such rate is published the Hong Kong dollars equivalent shall be calculated at such rate of exchange as may be determined by the Commissioner, after consulting the 2 note-issuing banks. (Amended 66 of 1986 s. 16)
(7) Any person who is aggrieved by the exercise of the powers conferred by subsection (5) or (6) may appeal by way of petition to the Governor.
(8) In this section "relevant time" means-
(a) in the case of imported goods the time such goods are imported; (b) in the case of goods manufactured in Hong Kong the time such goods are removed from the premises on which they were manufactured. (Added 20 of 1985 s. 5)
(Added 34 of 1984 s. 4) [cf. 1952 c. 44 s. 258 U.K.]
27. Production of documents necessary
for calculating duty
(1) The Commissioner may require the importer or manufacturer of any goods to which this Ordinance applies to produce contracts of sale, invoices, books of account and any other documents which the Commissioner considers are necessary for the purpose of assessing and calculating duties and such documents may be retained by the Commissioner and disposed of as he may think fit. (Amended L.N. 294 of 1982; 34 of 1984 s. 5)
(2) Any document required to be produced under subsection (1) shall, if the Commissioner so requires, be accompanied by a declaration in a form specified by the Commissioner. (Added 34 of 1984 s. 5)
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