ENG-2006 — Page 384

316 | Public Order

Independent Police Complaints Council (IPCC)

The IPCC is responsible for monitoring and reviewing investigations into public complaints against the Police Force, carried out by the CAPO. The council is an independent body comprising members appointed by the Chief Executive.

The council had 70 lay observers as at the end of 2006. They attend CAPO interviews and site visits on a scheduled or unannounced basis to ensure that investigations are conducted in a thorough and impartial manner. In 2006, the investigation results of 2 114 complaints involving 3 518 allegations, were endorsed by the IPCC.

Customs and Excise

The Customs and Excise Department is primarily responsible for the collection of revenue on dutiable goods and the prevention of its evasion and the suppression of narcotics trafficking and narcotic drugs abuse, as well as the prevention and detection of smuggling of contraband, and the protection of intellectual property rights. It has an establishment of 5 202 staff. The department also enforces legislation to protect consumer interests, safeguard and facilitate legitimate trade and industry, uphold Hong Kong's trading integrity and fulfil relevant international obligations. (See also Chapter 5).

Revenue Collection

The department is responsible for the collection of excise duties derived from dutiable commodities stipulated in the Dutiable Commodities Ordinance. These are liquor, tobacco, hydrocarbon oil and methyl alcohol. During the year, the excise duties collected amounted to $6.96 billion, of which 47.7 per cent was from hydrocarbon oil, 38.8 per cent from tobacco, 13.4 per cent from liquor and 0.1 per cent from methyl alcohol, representing a total increase of 5.1 per cent over 2005.

The department also assesses the taxable values of motor vehicles under the Motor Vehicles (First Registration Tax) Ordinance for the purpose of levying first registration tax. In 2006, the department registered 41 motor traders and assessed the provisional taxable value on 42 594 vehicles, resulting in the collection of $4.34 billion first registration tax by the Transport Department.

Revenue Control

Dutiable commodities in Hong Kong are stored in bonded warehouses licensed by the department after import or local manufacture. Removal of dutiable commodities is subject to a permit being issued by the department and the goods can only be released for local consumption upon payment of duty.

Revenue Protection

In 2006, the department detected 9 537 cases of abuse of the duty-free concessions, involving 2.85 million cigarettes. The number of cases detected and the cigarettes involved represented increases of 249 per cent and 62 per cent respectively when compared with the 2005 figures.