ENG-1957 — Page 92

Hong Kong Year Books 香港年報 All

76

HONG KONG ANNUAL REPORT

Duty on light oils is 80 cents per gallon. For heavy oils the rates are $104 per ton for diesel oil for road vehicles, $26 per ton for other diesel oil, $24 per ton for furnace oil, and 10 cents per gallon for other kinds of heavy oils.

Duty is payable on toilet preparations and proprietary medicines at the rate of 25% of the f.o.b. price ex shipping port for imported goods, and 25% of the selling price ex factory for locally produced goods. Table waters attract duty at 48 cents per Imperial gallon.

No dues are levied on exports. Drawback is paid, upon certain conditions, on duty-paid commodities used in process of manufacture or preparation locally, if exported from the Colony.

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