Amendments retroactively made - see 2 of 2012 s. 3
This Ordinance shall not apply to or in respect of clothing items which-
(a) are exported by the Hong Kong Government; (Amended 2 of 2012 s. 3)
(b) form part of the stores of any ship or aircraft which leaves Hong Kong and which are for use on board that ship or aircraft;
(c) are worn by, or form part of the personal effects of, a person leaving Hong Kong;
(d) are contained in a postal packet sent out of Hong Kong if the value of the contents of the packet does not exceed $4000;
(e) consist solely of and are marked clearly as samples of clothing items and which the Commissioner is satisfied are intended to be distributed free of charge for the purpose of advertising such clothing items;
(f) are valued at less than $1000 and consist solely of samples of clothing items and which the Commissioner is satisfied are intended to be used for the purpose of advertising such clothing items; (Amended 4 of 1984 s. 2)
(g) are exported solely for the purpose of exhibition and which the Commissioner is satisfied are intended to be returned to Hong Kong after the exhibition;
(h) are exported under and in accordance with an A.T.A. Carnet;
(i) are gifts of a personal nature where no payment is or is to be made by the receiver thereof.