(a) if imported and not removed to a warehouse, before the goods are removed from the ship, aircraft, train or vehicle on which they were imported;
(b) if grown, produced or manufactured in Hong Kong and not removed to a warehouse, before the goods are removed from the premises on which they were grown, produced or manufactured;
(c) (Repealed 16 of 1989 s. 6)
(d) if in a warehouse and not removed for export or to another warehouse, before the goods are removed from the warehouse:
Provided that the Commissioner may-
(i) allow a reasonable time not exceeding 6 weeks, or such other period as the Commissioner may allow after the duty becomes payable, for payment of the duty; and
(ii) as a condition precedent to the granting of such time require the person to whom the time is granted to furnish a security, with such cash or bond as the Commissioner so requires, for the payment of such duty.
(L.N. 294 of 1982; 20 of 1985 s. 13; L.N. 7 of 1987; 16 of 1989 s. 6; L.N. 452 of 1996)