1964_DUTIABLE_COMMODITIES_REGULATIONS — Page 10

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CAP. 109]
Dutiable Commodities Regulations
[1989 Ed.
[Subsidiary]

(b) if grown, produced or manufactured in Hong Kong and not removed to a general bonded or licensed warehouse, before the goods are removed from the premises on which they were grown, produced or manufactured;

(c) (Repealed 16 of 1989 s. 6)

(d) if in a general bonded or licensed warehouse and not removed for export or to another general bonded or licensed warehouse, before the goods are removed from the warehouse:

Provided that the Commissioner may-

(i) allow a reasonable time not exceeding 6 weeks, or such other period as the Commissioner may allow after the duty becomes payable, for payment of the duty; and

(ii) as a condition precedent to the granting of such time require the person to whom the time is granted to furnish a security, with such cash or bond as the Commissioner so requires, for the payment of such duty.

(L.N. 294 of 1982; 20 of 1985 s. 13; L.N. 7 of 1987; 16 of 1989 s. 6)

11. Receipts

The officer to whom any duty is paid shall cause a receipt to be endorsed on the appropriate Removal Permit for duty-paid goods.

Exemptions from duty

12. Exemptions

Subject to the performance of any obligation imposed by the Ordinance or any regulations made thereunder, the following goods shall be exempt from duty-

(a) stores, fuel and lubricants for ships of more than 60 tons net register or for ocean-going tugs or for aircraft including aircraft engaged in flight-testing of engines, in such quantities as the Commissioner may determine, for use either outside Hong Kong or partly inside and partly outside Hong Kong;

(b) hydrocarbon oil used for the bench testing of aircraft engines which are to be installed in aircraft operating for the most part outside Hong Kong;

(c) goods exported from Hong Kong;

(d) goods destroyed with the consent of the Commissioner;

(e) goods imported for their own use and in their baggage by passengers or crew members of any ship, aircraft, train or vehicle in such quantities as the Commissioner may determine;

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