Cap 109 s 2 Interpretation (DUTIABLE COMMODITIES ORDINANCE)

Contents of Section

Chapter:	109	Title:	DUTIABLE COMMODITIES ORDINANCE	Gazette Number:	16 of 2008
Section:	2	Heading:	Interpretation	Version Date:	06/06/2008

(1) In this Ordinance, unless the context otherwise requires-
"A.T.A. Carnet" (暫准進口證) means a document-

(a) in the form set out in the annex to the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods (otherwise known as the A.T.A. Convention) agreed at Brussels on 6 December 1961, or set out in Appendix 1 to Annex A to the Convention on Temporary Admission agreed at Istanbul on 26 June 1990; or

(b) in such other form as may from time to time be provided by any amendment to the A.T.A. Convention, so long as it applies to Hong Kong, or by any amendment to the Convention on Temporary Admission, so long as Hong Kong remains a contracting party to it; (Added 46 of 1996 s. 2. Amended 12 of 1999 s. 3)

"air transhipment cargo" (航空轉運貨物) has the meaning assigned to it in section 2 of the Import and Export Ordinance (Cap 60); (Added 29 of 2000 s. 4)
"claimant" (申索人) means a person-

(a) who claims to be the owner of goods or things liable to forfeiture;

(b) who is the authorized agent of a person claiming to be the owner of goods or things liable to forfeiture;

(d) who claims to have a legal or equitable interest in goods or things liable to forfeiture,

and who makes a claim or petitions under this Ordinance; (Added 70 of 1993 s. 2)
"Commissioner" (關長) means the Commissioner of Customs and Excise and any Deputy or Assistant Commissioner of Customs and Excise; (Added L.N. 294 of 1982. Amended 12 of 1999 s. 3)
"container" (容器) includes any receptacle or vessel and any wrapper, packing, cover or stopper;
"Customs and Excise warehouse" (海關保稅倉) means a place specified by the Commissioner under section 7(1)(g) as a Customs and Excise warehouse; (Added 46 of 1996 s. 2)
"dutiable goods" (應課稅貨品) means goods to which this Ordinance applies, which are not exempt from duty and on which the full duty prescribed by law has not been paid, and includes goods on which duty has been paid if subsequently reimported; (Amended 3 of 1970 s. 3)
"duty-paid goods" (已完稅貨品) means goods on which the full duty prescribed by law has been paid;
"electronic record" (電子紀錄) has the meaning given to that term in section 2(1) of the Electronic Transactions Ordinance (Cap 553); (Added 19 of 2001 s. 2)
"export" (出口) means to carry or cause to be carried out of Hong Kong by land, air or water and includes the export of anything carried or sent from any country and brought into Hong Kong by land, air or water for the sole purpose of being carried to another country after transhipment into another conveyance, but does not include transit cargo;
"goods or things liable to forfeiture" (可予沒收的貨品或東西) means the goods and things referred to in section 48(1) and (2) or any of them; (Added 70 of 1993 s. 2)
"gross tonnage" (總噸位) means gross tonnage determined in accordance with the Merchant Shipping (Registration) (Tonnage) Regulations (Cap 415 sub. leg. C); (Added 3 of 1970 s. 3)
"HKDNP" is an abbreviation for Hong Kong Duty Not Paid; (Added 46 of 1996 s. 2)
"import" (進口) means to carry or cause to be carried into Hong Kong by land, air or water;
"information" (資料) has the meaning given to that term in section 2(1) of the Electronic Transactions Ordinance (Cap 553); (Added 19 of 2001 s. 2)
"information system" (資訊系統) has the meaning given to that term in section 2(1) of the Electronic Transactions Ordinance (Cap 553); (Added 19 of 2001 s. 2)
"licence" (牌照、牌) means a licence granted or issued under this Ordinance or under the former Ordinance; (Replaced 3 of 1970 s. 3)
"liquor licence" (酒牌) means a licence for the sale or supply of liquor at any premises specified therein for consumption on the premises; (Added 3 of 1970 s. 3)
"manifest" (艙單) means the manifest of a ship or aircraft, and in relation to a vehicle, the statement referred to in section 22 of goods imported or for export in such vehicles;
"manufacture" (製造) includes every kind of preparation, mixing and treatment except packing and unpacking;
"master" (船長) includes every person, except a pilot, having command or charge of any ship;
"member of the Customs and Excise Service" (香港海關人員) means a person holding an office specified in Schedule 1 to the Customs and Excise Service Ordinance (Cap 342); (Amended 46 of 1977 s. 18)
"net register" (淨註冊噸位) means register tonnage determined in accordance with the Merchant Shipping (Registration) (Tonnage) Regulations (Cap 415 sub. leg. C); (Replaced 3 of 1970 s. 3)
"offence" (罪行) means an offence against any of the provisions of this Ordinance, and includes any act or omission declared or deemed by any of the provisions of this Ordinance to be an offence; (Amended 3 of 1970 s. 36)
"pass" (通行證) means a document issued by a licensee who is authorized by the Commissioner under this Ordinance for the removal of dutiable goods from a licensed warehouse; (Added 46 of 1996 s. 2)
"permit" (許可證) means a permit granted or issued under this Ordinance and includes a pass and a voucher; (Amended 46 of 1996 s. 2)
"place" (地方) means any area on land or water and includes any ship, aircraft, vehicle, train, building, structure or enclosure, whether movable or not; (Added 66 of 1986 s. 3)
"recognized electronic service" (認可電子服務) means a service for the interchange of electronic records that is provided by a specified electronic service provider; (Added 19 of 2001 s. 2)
"security device" (保安裝置) means a device issued to a person to be used for authenticating that person as the sender of information using a recognized electronic service; (Added 19 of 2001 s. 2)
"ship" (船、船舶) includes every description of vessel (not being or having the status of a vessel of war) used, or adapted for use, in navigation or for the carriage of goods or persons;
"specified electronic service provider" (指明電子服務提供者) means a person specified under Schedule 1A; (Added 19 of 2001 s. 2)
"specified eligible agent" (指明合資格代理人) means a person specified under Schedule 1B; (Added 19 of 2001 s. 2)
"specified goods" (指明貨品) means-

(a) liquor, other than wine, with an alcoholic strength of not more than 30% by volume measured at a temperature of 20°C; or

(b) wine; (Added 16 of 2008 . 2)

"transit cargo" (過境貨物) means goods which are destined for a place outside Hong Kong and are passing through Hong Kong on the same ship or aircraft without transhipment; (Amended 23 of 1998 s. 2)
"travel document" (旅行證件) means a passport furnished with a photograph of the holder or a similar document establishing to the satisfaction of a member of the Customs and Excise Service or a police officer the identity of the holder and his nationality, domicile or place of permanent residence; (Added 46 of 1996 s. 2)
"voucher" (憑單) means a document issued by a licensee who is authorized by the Commissioner under this Ordinance for the removal from a licensed warehouse of dutiable goods on which duty is deemed to have been paid; (Added 46 of 1996 s. 2)
"warehouse" (保稅倉) means a place set apart for storing dutiable goods and specified by the Commissioner as-

(a) a general bonded warehouse;

(b) a public bonded warehouse; or

but does not include a Customs and Excise warehouse. (Replaced 46 of 1996 s. 2)

(Amended 46 of 1996 s. 2; 78 of 1999 s. 7)

(2) (Repealed 66 of 1986 s. 3)
(3) For the purposes of subsection (1), where-

(a) duty has been paid on goods by reference to the purpose for which the goods were intended to be used; and

(b) the goods are used, or are intended to be used, for some other purpose which attracts a higher rate of duty,

then, until duty is paid at that higher rate, the goods shall be deemed to be goods on which the full duty prescribed by law has not been paid. (Replaced 3 of 1970 s. 3)
(4) (Repealed 66 of 1986 s. 3)
(5) The Secretary for Commerce and Economic Development may, by notice published in the Gazette, amend Schedule 1A or 1B; and a notice under this subsection is subsidiary legislation. (Added 19 of 2001 s. 2. Amended L.N. 106 of 2002; L.N. 130 of 2007)