A 20
CAP. 109]
Dutiable Commodities Regulations
[1989 Ed.
[Subsidiary]
shall not be removed therefrom except in accordance with a prescribed permit or with the special permission of the Commissioner.
(L.N. 294 of 1982)
33. Storage
All goods in a factory shall be stored to the satisfaction of the Commissioner and manufactured goods shall be stored apart from unmanufactured goods and dutiable goods shall be stored apart from duty-paid goods.
(L.N. 294 of 1982)
34. Manufacturers' books
In every factory the manufacturer shall, to the satisfaction of the Commissioner, keep, and at least once in any day on which manufacturing is carried on in that factory make due entry of the particulars prescribed in, a stock book and a factory book which shall be in such form as the Commissioner may specify.
(L.N. 294 of 1982; L.N. 7 of 1987)
35. Returns
(1) Every manufacturer shall at weekly or such other regular intervals and on such days as the Commissioner may by notice in writing to that manufacturer appoint either generally or in any particular case, deliver to the Commissioner a return in such form as the Commissioner may specify of all goods taken into or out of or manufactured in a factory.
(2) A return under subregulation (1) shall be delivered to the Commissioner before noon on the day on which it is due, or if that day is a general holiday, before noon on the next working day.
(L.N. 7 of 1987)
36. Factory to be deemed a licensed warehouse
Without prejudice to the regulations in this Part, every factory where dutiable goods are manufactured shall be deemed to be a licensed warehouse for the purpose of any regulations relating to the storage of dutiable goods manufactured or to be manufactured within Hong Kong.
(20 of 1985 s. 13)
Page 20
Page 21
A 20
CAP. 109]
Dutiable Commodities Regulations
[1989 Ed.
[Subsidiary]
shall not be removed therefrom except in accordance with a prescribed permit or with the special permission of the Commissioner.
(L.N. 294 of 1982)
33. Storage
All goods in a factory shall be stored to the satisfaction of the Commissioner and manufactured goods shall be stored apart from unmanufactured goods and dutiable goods shall be stored apart from duty-paid goods.
(L.N. 294 of 1982)
34. Manufacturers' books
In every factory the manufacturer shall, to the satisfaction of the Commissioner, keep, and at least once in any day on which manufacturing is carried on in that factory make due entry of the particulars prescribed in, a stock book and a factory book which shall be in such form as the Commissioner may specify.
(L.N. 294 of 1982; L.N. 7 of 1987)
35. Returns
(1) Every manufacturer shall at weekly or such other regular intervals and on such days as the Commissioner may by notice in writing to that manufacturer appoint either generally or in any particular case, deliver to the Commissioner a return in such form as the Commissioner may specify of all goods taken into or out of or manufactured in a factory.
(2) A return under subregulation (1) shall be delivered to the Commissioner before noon on the day on which it is due, or if that day is a general holiday, before noon on the next working day.
(L.N. 7 of 1987)
36. Factory to be deemed a licensed warehouse
Without prejudice to the regulations in this Part, every factory where dutiable goods are manufactured shall be deemed to be a licensed warehouse for the purpose of any regulations relating to the storage of dutiable goods manufactured or to be manufactured within Hong Kong.
(20 of 1985 s. 13)
Page 20Page 21
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