1964_DUTIABLE_COMMODITIES_ORDINANCE — Page 8

1989 Ed.]

Dutiable Commodities

[CAP. 109

7

PART II

GENERAL

4. Duty

(1) Duty shall be assessed and payable on dutiable goods and refunded in respect of such goods at the rates and in the manner set out in the Schedule.

(2) The Legislative Council may by resolution amend the Schedule and in particular, may amend it-

(a) to impose any duty on any dutiable goods or any class of dutiable goods;

(b) to increase, decrease, recast, abolish, vary, waive or remit whether generally or particularly any duty imposed therein to any extent whatever;

(c) to impose new duties on any dutiable goods or class of dutiable goods, including goods that are already in Hong Kong at the time such new duties are imposed; or

(d) to empower the Commissioner-

(i) to make refunds of duty in any particular case or generally;

(ii) to assess duty on any dutiable goods not specified in the Schedule; or

(iii) to assess duty on a quantity, as specified in the Schedule, of dutiable goods at a rate so specified.

(Replaced 66 of 1986 s. 5)

5. Drawback

(1) Where it is proved to the satisfaction of the Commissioner that any duty-paid goods have been used in Hong Kong by qualified persons in the manufacture or preparation of any goods exported or taken as stores on board a ship, vehicle, train or aircraft departing from Hong Kong, drawback shall be payable to such persons in respect of such duty-paid goods at such rate as may from time to time by regulations be prescribed. (Amended L.N. 294 of 1982)

(2) In this section, "qualified person" means a person qualified in manner prescribed by regulations for the purpose of drawback.

6. Regulations

(1) The Governor in Council may by regulation prescribe or provide for--

(a) regulating, restricting, licensing or prohibiting, except by licensed persons and on, from or to licensed premises, vehicles, trains, ships or aircraft, as the case may be, the importation, exporta-