Chapter:	109	Title:	DUTIABLE COMMODITIES ORDINANCE	Gazette Number:
Section:	38A	Heading:	Duty exempt goods dutiable in certain cases	Version Date:	30/06/1997

(1) If a person sells, offers for sale, exposes for sale or possesses for sale goods that are exempted from duty other than in accordance with the regulations-

(a) the person is liable to pay duty as if the exemption had not been granted; and
(b) the goods become dutiable goods.