Authorized refund of duties paid on hydrocarbon oils
(1) The Chief Executive may authorize the Commissioner of Customs and Excise to make such arrangements as the Chief Executive thinks fit for securing the refund of duties imposed on hydrocarbon oils under the Dutiable Commodities Ordinance (Cap 109) where such hydrocarbon oils are-
(a) imported into Hong Kong; and
(b) used for such purpose that, had they been imported for that use, exemption from customs duty would have been required to be granted under-
(i) Article 50 in the Schedule; or
(ii) an order made under section 4(1).
(2) Any arrangements made under this section may impose conditions subject to which any refund shall be made.
(3) Any amount of money refunded under arrangements made under this section shall be paid from the general revenue.