Chapter:	109	Title:	DUTIABLE COMMODITIES ORDINANCE	Gazette Number:	72 of 2000
Section:	40	Heading:	Presumptions	Version Date:	01/02/2001

In proceedings under this Ordinance and in proceedings to recover duties imposed under this Ordinance, it is presumed in the absence of evidence to the contrary that-

(a) if a person is in possession of 500 or more cigarettes that are in packets-
(i) bearing the mark HKDNP; or
(ii) not bearing a prescribed health warning under the Smoking (Public Health) Ordinance (Cap 371),
the cigarettes are dutiable goods;
(b) if a person is in possession of 5 litres or more of liquor-
(i) in a container bearing the mark HKDNP; or
(ii) in a container bearing a mark indicating that the liquor is for export from Hong Kong or for ships' or aircraft stores,
the liquor is dutiable goods;
(c) if a person-
(i) sells, supplies, buys, receives or otherwise deals in light diesel oil (other than marked oil) or motor spirit; or
(ii) transfers light diesel oil (other than marked oil) or motor spirit to or from a vehicle's fuel tank,
and does so-
(A) at a location other than premises in respect of which a licence for the storage of diesel oils (being dangerous goods in category 5, class 3) or petrol (being dangerous goods in category 5, class 1) (as the case may be) has been issued under Part VI of the Dangerous Goods (General) Regulations (Cap 295 sub. leg. B); and
(B) in circumstances that give rise to a reasonable belief that the light diesel oil or motor spirit is dutiable,
the light diesel oil or motor spirit found in or about the location is dutiable goods; (Replaced 57 of 2000 s. 4)
(ca) any light diesel oil found in the fuel tank of a motor vehicle and having a sulphur content in excess of that stipulated in Schedule 1 to the Air Pollution Control (Motor Vehicle Fuel) Regulation (Cap 311 sub. leg. L) is dutiable goods unless the circumstances are such that the exemption under regulation 12(1)(n), (p) or (pa) of the Dutiable Commodities Regulations (Cap 109 sub. leg. A) applies; (Added 72 of 2000 s. 2)
(d) dutiable goods on premises are in the possession of the licensee, tenant, lessee, occupier and person in charge of the premises;
(e) goods are of the weight and measure described in a bill of lading, air waybill, permit or other document accompanying or relating to the goods; and
(f) a person employed in or about licensed premises is employed by the licensee or the person in charge of the premises.