Chapter:	109	Title:	DUTIABLE COMMODITIES ORDINANCE	Gazette Number:
Section:	34A	Heading:	Declaration by persons entering Hong Kong	Version Date:	30/06/1997

(1) A person entering Hong Kong at an entry point shall declare to a member of the Customs and Excise Service the quantity of dutiable goods contained in his personal baggage or carried by him which are in excess of the quantities that the Commissioner has published in the Gazette.
(2) A person entering Hong Kong at a place other than an entry point shall declare when asked by a member of the Customs and Excise Service in uniform whether or not the quantity of dutiable goods contained in his personal baggage or carried by him are in excess of the quantities that the Commissioner has published in the Gazette.
(3) A person who fails to declare in accordance with subsection (1) or (2) or makes a false or incomplete declaration for the purpose of subsection (1) or (2) commits an offence.