1964_DUTIABLE_COMMODITIES_ORDINANCE — Page 3

HK Historical Laws 香港歷史法例 All AI Reviewed

CAP. 109]

Dutiable Commodities

[1989 Ed.

Section Page

26. Assessment of duty and drawback 22

26A. Value of goods and assessment of ad valorem duty 22

27. Production of documents necessary for calculating duty 24

Production of document as to origin of juice 25

27A. 25

28. Delivery of imported goods on giving security for duty 25

28A. Goods imported for processing or repacking for export 26

29. Liability of licensee of general bonded or licensed warehouse 26

30. Contracts for sale of duty-paid goods when duties are altered or repealed. 27

31. Execution and distress against licensees 28

32. Recovery of duty, etc. 28

33. Search of baggage and goods 28

34. Examination of articles (other than baggage) on shore, ship, etc. 39

35. (Repealed) 30

36. Misrepresentation, concealment, removal of goods, and defacement of licence 30

or permit

37. Counterfeiting documents, etc. 31

38. Restrictions on use and transfer of permits and licences 31

39. (Repealed) 31

40. Presumptions 32

41. Import manifests to be evidence of importation 32

42. Certain certificates to be evidence 32

43. Magistrate may call in expert 32

44. Informers 33

45. Manner of seizure not to be inquired into by court .... 33

46. Offences and penalties 33

46A. Liability for acts of servants 34

47. Commencement of prosecution 34

48. Forfeiture 36

49. Evidence of forfeiture 36

50. Protection of members of Customs and Excise Service in forfeiture 36

proceedings

51. Goods abandoned as not worth the duty 36

52. Sale of perishables..... 36

PART III

LIQUORS

53. Interpretation 37

54. Provision for case of death or insolvency of licensee 39

55. Licensee to exhibit name, etc. 39

56. Measures or weights for sale of liquor 39

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CAP. 109] Dutiable Commodities [1989 Ed. Section Page 26. Assessment of duty and drawback 22 26A. Value of goods and assessment of ad valorem duty 22 27. Production of documents necessary for calculating duty 24 Production of document as to origin of juice 25 27A. 25 28. Delivery of imported goods on giving security for duty 25 28A. Goods imported for processing or repacking for export 26 29. Liability of licensee of general bonded or licensed warehouse 26 30. Contracts for sale of duty-paid goods when duties are altered or repealed. 27 31. Execution and distress against licensees 28 32. Recovery of duty, etc. 28 33. Search of baggage and goods 28 34. Examination of articles (other than baggage) on shore, ship, etc. 39 35. (Repealed) 30 36. Misrepresentation, concealment, removal of goods, and defacement of licence 30 or permit 37. Counterfeiting documents, etc. 31 38. Restrictions on use and transfer of permits and licences 31 39. (Repealed) 31 40. Presumptions 32 41. Import manifests to be evidence of importation 32 42. Certain certificates to be evidence 32 43. Magistrate may call in expert 32 44. Informers 33 45. Manner of seizure not to be inquired into by court .... 33 46. Offences and penalties 33 46A. Liability for acts of servants 34 47. Commencement of prosecution 34 48. Forfeiture 36 49. Evidence of forfeiture 36 50. Protection of members of Customs and Excise Service in forfeiture 36 proceedings 51. Goods abandoned as not worth the duty 36 52. Sale of perishables..... 36 PART III LIQUORS 53. Interpretation 37 54. Provision for case of death or insolvency of licensee 39 55. Licensee to exhibit name, etc. 39 56. Measures or weights for sale of liquor 39
Baseline (Original)
2 CAP. 109] Dutiable Commodities [1989 Ed. Section Page 26. 26A. 27. Assessment of duty and drawback Value of goods and assessment of ad valorem duty Production of documents necessary for calculating duty Production of document as to origin of juice 32. Recovery of duty, etc. 33. Search of baggage and goods 27A. 28. 28A. 29. 30. 31. Delivery of imported goods on giving security for duty Goods imported for processing or repacking for export Liability of licensee of general bonded or licensed warehouse Contracts for sale of duty-paid goods when duties are altered or repealed. Execution and distress against licensees 34. Examination of articles (other than baggage) on shore, ship, etc. 22 22 24 25 25 25 26 26 27 * * * * * * * * * **AS 28 28 39 30 35. (Repealed) 36. Misrepresentation, concealment, removal of goods, and defacement of licence 30 or permit 37. Counterfeiting documents, etc. 31 38. Restrictions on use and transfer of permits and licences 31 31 39. (Repealed) 31 40. Presumptions 41. Import manifests to be evidence of importation 32 42. Certain certificates to be evidence 32 32 43. Magistrate may call in expert 32 44. Informers 45. Manner of seizure not to be inquired into by court .... 33 33 46. Offences and penalties 46A. Liability for acts of servants 33 47. Commencement of prosecution 34 34 48. Forfeiture 36 49. Evidence of forfeiture 50. Protection of members of Customs and Excise Service in forfeiture 36 proceedings 51. Goods abandoned as not worth the duty 36 36 52. Sale of perishables..... PART III LIQUORS 53. Interpretation 37 54. Provision for case of death or insolvency of licensee 39 55. Licensee to exhibit name, etc. 39 56. Measures or weights for sale of liquor 39
2026-05-04 14:45:07 · Baseline
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2

CAP. 109]

Dutiable Commodities

[1989 Ed.

Section

Page

26.

26A.

27.

Assessment of duty and drawback

Value of goods and assessment of ad valorem duty

Production of documents necessary for calculating duty Production of document as to origin of juice

32.

Recovery of duty, etc.

33.

Search of baggage and goods

27A.

28.

28A.

29.

30.

31.

Delivery of imported goods on giving security for duty

Goods imported for processing or repacking for export Liability of licensee of general bonded or licensed warehouse

Contracts for sale of duty-paid goods when duties are altered or repealed. Execution and distress against licensees

34.

Examination of articles (other than baggage) on shore, ship, etc.

22

22

24

25

25

25

26

26

27

* * * * * * * * * **AS

28

28

39

30

35.

(Repealed)

36.

Misrepresentation, concealment, removal of goods, and defacement of licence

30

or permit

37.

Counterfeiting documents, etc.

31

38.

Restrictions on use and transfer of permits and licences

31

31

39.

(Repealed)

31

40.

Presumptions

41.

Import manifests to be evidence of importation

32

42.

Certain certificates to be evidence

32

32

43.

Magistrate may call in expert

32

44.

Informers

45.

Manner of seizure not to be inquired into by court ....

33

33

46.

Offences and penalties

46A.

Liability for acts of servants

33

47.

Commencement of prosecution

34

34

48.

Forfeiture

36

49.

Evidence of forfeiture

50. Protection of members of Customs and Excise Service in forfeiture

36

proceedings

51.

Goods abandoned as not worth the duty

36

36

52.

Sale of perishables.....

PART III

LIQUORS

53.

Interpretation

37

54.

Provision for case of death or insolvency of licensee

39

55.

Licensee to exhibit name, etc.

39

56.

Measures or weights for sale of liquor

39

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