Chapter:	109	Title:	DUTIABLE COMMODITIES ORDINANCE	Gazette Number:
Section:	29	Heading:	Liability of licensee of general bonded or licensed warehouse and permittee	Version Date:	30/06/1997

(1) The licensee of every general and public bonded or licensed warehouse shall be liable for the duty payable in respect of any goods of which he has, or has had, the custody, whether the goods are in his warehouse or not, until the goods are removed from the warehouse in accordance with a permit under this Ordinance and shall in addition be presumed, in the absence of evidence to the contrary, to have unlawfully and in contravention of this Ordinance removed any dutiable goods of which he has had the custody and for which he cannot account; a deficiency shall be deemed not sufficiently accounted for unless it is shown to the satisfaction of the Commissioner to have been caused by natural waste, leakage, breakage or by some other accident or event, other than an error in accounting, which the licensee could not reasonably have foreseen. (Amended 3 of 1970 s. 17)
(1A) A permittee is liable for the duty payable on goods of which he, or a person acting on his behalf, has, or has had, the custody if the goods are found to be deficient and for which he cannot sufficiently account. (Added 46 of 1996 s. 14)
(1B) A person who is allowed to handle dutiable goods without a permit is liable for the duty payable on dutiable goods lost or found deficient while in his custody or in the custody of a person acting on his behalf and for which he cannot sufficiently account. (Added 46 of 1996 s. 14)
(1C) A permittee or other person is, in the absence of evidence to the contrary, presumed to have unlawfully and in contravention of this Ordinance removed any dutiable goods of which he had the custody and for which he cannot sufficiently account. (Added 46 of 1996 s. 14)
(1D) A permittee or other person has not sufficiently accounted for a deficiency unless it is shown to the satisfaction of the Commissioner to have been caused by natural waste, leakage, breakage or by some other accident or event, other than an error in accounting, which the person could not reasonably have foreseen. (Added 46 of 1996 s. 14)
(2) If when assessing duty under this section it is not possible to ascertain the exact quantity, nature or value of the goods concerned, the Commissioner may assess duty on the basis of the best evidence available or where such evidence does not exist or is not considered to be correct he may decide on the quantity and nature of the goods or he may fix a value which shall be deemed to be the value of the goods for the purposes of calculation of duty.
(3) Any person who is aggrieved by a decision of the Commissioner made under this section may appeal to the Administrative Appeals Board.