Chapter:	109A	Title:	DUTIABLE COMMODITIES REGULATIONS	Gazette Number:	L.N. 256 of 2001
Regulation:	9	Heading:	Foreign landing certificate and receipt for stores to be delivered to Commissioner	Version Date:	10/01/2002

(1) Within a reasonable time after the export of dutiable goods or duty-paid goods for which a refund of duty has been applied, excluding those supplied as stores to aircraft or ships replenishing their stores in Hong Kong, of which the duty exceeds $500, the exporter shall deliver to the Commissioner a certificate of the authority in the place of destination that the goods have been landed there. The Commissioner may require a certificate for any goods exported whether or not the duty exceeds $500. (L.N. 452 of 1996)
(2) The exporter of any goods, including stores, which are dutiable or exempt from duty or on which duty has been paid and a refund of duty has been applied for, and who holds a permit that was sent to him in paper form, shall give to the Commissioner endorsed on the permit- (L.N. 248 of 2001)

(a) a certificate signed by a member of the Customs and Excise Service that he has examined the goods; and
(b) a receipt for the goods signed by the master or officer in charge of the ship or by the freight supervisor of the aircraft or by an officer of the Post Office if the goods are sent by post, or by a member of the Customs and Excise Service that the goods have been delivered for export in any other case. (L.N. 452 of 1996)