ENG-2009 — Page 383

Public Order | 311

Independent Police Complaints Council (IPCC)

The IPCC is an independent body established, among other things to:

observe, monitor and review the Police Force's handling and investigation of reportable complaints;

• monitor follow-up and disciplinary actions taken in respect of members of the Police Force in connection with reportable complaints; and

• identify any fault or deficiency in police practice or procedure that may lead to reportable complaints and make recommendations accordingly.

Its 18 members, all appointed by the Chief Executive, are drawn from a wide spectrum of society with diverse expertise. The council had 90 observers at year-end. These observers, as well as the council members, may attend interviews and observe the collection of evidence conducted by Police formations in respect of reportable complaints on a pre-arranged or surprise basis, to ensure that investigations are conducted in a fair and impartial manner.

The IPCC became a statutory body with commencement of the IPCC Ordinance on June 1, 2009. The Ordinance provides a clear basis for the council to exercise its power and functions. Following commencement of the Ordinance, the council has proceeded to recruit its own staff, further enhancing its independent status.

Customs and Excise

The Customs and Excise Department is responsible primarily for the collection of revenue on dutiable goods, prevention of duty evasion, suppression of drug trafficking and abuse, prevention and detection of smuggling of contraband, and protection of intellectual property rights. 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. At year-end, it had an establishment of about 5 560 staff. (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: liquor, tobacco, hydrocarbon oil and methyl alcohol. During the financial year 2008-09, the excise duties collected amounted to $6.05 billion, of which 49 per cent was from tobacco, 46.9 per cent from hydrocarbon oil, 3.9 per cent from liquor and 0.2 per cent from methyl alcohol, representing a total decrease of 14.3 per cent over 2007- 08, largely as a result of the exemption of duties on wine, non-hard liquors and Euro V diesel in 2008.

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 2009, the department registered 106 motor traders, assessed the provisional taxable value on 35 134 vehicles and re-assessed 15 868 of them, resulting in the collection of $4.33 billion first registration tax by the Transport Department.