Possession of dutiable goods not under and in accordance with this Ordinance
(a) if the dutiable goods are carried by the person at an entry point to Hong Kong or on board any ship, vehicle, train or aircraft which has arrived in Hong Kong and boarded by a member of the Customs and Excise Service; and
5 times the duty payable on the dutiable goods concerned
(b) if the person fails to declare or makes a false or incomplete declaration; and
(c) if the duty value of the goods does not exceed $10000 as assessed by the Commissioner
34A
Failing to declare or making a false or incomplete declaration for the purpose of section 34A(1) or (2)
in circumstance as prescribed under section 34A(1) and (2)
a fine at level 1
Dutiable Commodities Regulations
Column 1
Column 2
Column 3
Column 4
Regulation
Offence
When compoundable
Penalty
99(1)
Failing to enter in stock account or record deficiency or surplus in dutiable goods stored in a warehouse, or failing to report such deficiency or surplus to the Commissioner within 24 hours
if the duty value of the deficient or surplus goods (as the case may be) does not exceed $10000 as assessed by the Commissioner
a fine at level 1
(Added 4 of 2003 s. 6)
(Schedule 3 added 46 of 1996 s. 33)
