1964_DUTIABLE_COMMODITIES_REGULATIONS — Page 2

HK Historical Laws 香港歷史法例 All AI Reviewed

A 2

CAP. 109]

Dutiable Commodities Regulations

[1989 Ed.

[Subsidiary]

Regulation

Page

Refund of duty

14. Occasion when importer entitled to refund of duty

A 12

14A. Refund of duty where duty-paid goods used in manufacture of dutiable goods

A 13

15. Refund of duty on goods supplied for consular etc. use

A 13

16A. Refund of duty on goods drawn as samples

A 13

PART V

DRAWBACK

16. Rate of drawback

A 14

16A. Amount of drawback

A 14

17. Calculation of drawback

A 14

18. Conditions for payment of drawback

A 14

19. Qualifications for drawback

A 14

20. Conditions precedent to claims for drawback

A 15

21. Drawback on stores, etc., for ships and aircraft.

A 16

PART VI

LICENCES AND PERMITS

22. Applications for licences and permits

A 16

23. (Repealed)

A 17

24. Issue of export permits by special importers

A 17

25. Surrender of permits

A 17

26. Identification of licensees.

A 17

27. Bonds

A 18

27A. Power to grant or renew licences for short periods

A 18

27B. Exemptions from licensing and permit requirements

A 18

PART VII

MANUFACTURE

Factories

28. Interpretation

A 19

29. Marking of factories

A 19

30. Factory construction

A 19

31. Unnecessary articles prohibited in factory

A 19

32. Manufacture to be wholly within factory

A 19

33. Storage

A 20

34. Manufacturers' books

A 20

35. Returns

A 20

36. Factory to be deemed a licensed warehouse.

A 20


F

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A 2 CAP. 109] Dutiable Commodities Regulations [1989 Ed. [Subsidiary] Regulation Page Refund of duty 14. Occasion when importer entitled to refund of duty A 12 14A. Refund of duty where duty-paid goods used in manufacture of dutiable goods A 13 15. Refund of duty on goods supplied for consular etc. use A 13 16A. Refund of duty on goods drawn as samples A 13 PART V DRAWBACK 16. Rate of drawback A 14 16A. Amount of drawback A 14 17. Calculation of drawback A 14 18. Conditions for payment of drawback A 14 19. Qualifications for drawback A 14 20. Conditions precedent to claims for drawback A 15 21. Drawback on stores, etc., for ships and aircraft. A 16 PART VI LICENCES AND PERMITS 22. Applications for licences and permits A 16 23. (Repealed) A 17 24. Issue of export permits by special importers A 17 25. Surrender of permits A 17 26. Identification of licensees. A 17 27. Bonds A 18 27A. Power to grant or renew licences for short periods A 18 27B. Exemptions from licensing and permit requirements A 18 PART VII MANUFACTURE Factories 28. Interpretation A 19 29. Marking of factories A 19 30. Factory construction A 19 31. Unnecessary articles prohibited in factory A 19 32. Manufacture to be wholly within factory A 19 33. Storage A 20 34. Manufacturers' books A 20 35. Returns A 20 36. Factory to be deemed a licensed warehouse. A 20 F
Baseline (Original)
A 2 CAP. 109] Dutiable Commodities Regulations [1989 Ed. [Subsidiary] Regulation Page Refund of duty 14. Occasion when importer entitled to refund of duty A 12 14A. Refund of duty where duty-paid goods used in manufacture of dutiable goods A 13 15. Refund of duty on goods supplied for consular etc. use A 13 ISA. Refund of duty on goods drawn as samples A 13 PART V DRAWBACK 16. 16A. 17. Rate of drawback Amount of drawback Calculation of drawback A 14 A 14 A 14 18. Conditions for payment of drawback A 14 19. Qualifications for drawback A 14 20. Conditions precedent to claims for drawback A 15 21. Drawback on stores, etc., for ships and aircraft. A 16 PART VI LICENCES AND PERMITS 22. Applications for licences and permits A 16 23. (Repealed) A 17 24. Issue of export permits by special importers A 17 25. Surrender of permits A 17 26. Identification of licensees. A 17 27. Bonds A 18 27A. Power to grant or renew licences for short periods A 18 27B. Exemptions from licensing and permit requirements PART VII A 18 MANUFACTURE Factories 28. Interpretation A 19 29. Marking of factories A 19 30. Factory construction A 19 31. Unnecessary articles prohibited in factory A 19 32. Manufacture to be wholly within factory A 19 33. Storage A 20 34. Manufacturers' books A 20 35. Returns A 20 36. Factory to be deemed a licensed warehouse . A 20 F
2026-05-04 14:51:08 · Baseline
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A 2

CAP. 109]

Dutiable Commodities Regulations

[1989 Ed.

[Subsidiary]

Regulation

Page

Refund of duty

14.

Occasion when importer entitled to refund of duty

A 12

14A.

Refund of duty where duty-paid goods used in manufacture of dutiable

goods

A 13

15.

Refund of duty on goods supplied for consular etc. use

A 13

ISA.

Refund of duty on goods drawn as samples

A 13

PART V

DRAWBACK

16.

16A.

17.

Rate of drawback

Amount of drawback

Calculation of drawback

A 14

A 14

A 14

18.

Conditions for payment of drawback

A 14

19.

Qualifications for drawback

A 14

20.

Conditions precedent to claims for drawback

A 15

21.

Drawback on stores, etc., for ships and aircraft.

A 16

PART VI

LICENCES AND PERMITS

22.

Applications for licences and permits

A 16

23.

(Repealed)

A 17

24.

Issue of export permits by special importers

A 17

25.

Surrender of permits

A 17

26.

Identification of licensees.

A 17

27.

Bonds

A 18

27A.

Power to grant or renew licences for short periods

A 18

27B.

Exemptions from licensing and permit requirements

PART VII

A 18

MANUFACTURE

Factories

28.

Interpretation

A 19

29.

Marking of factories

A 19

30.

Factory construction

A 19

31.

Unnecessary articles prohibited in factory

A 19

32.

Manufacture to be wholly within factory

A 19

33.

Storage

A 20

34.

Manufacturers' books

A 20

35.

Returns

A 20

36.

Factory to be deemed a licensed warehouse .

A 20

F

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