Chapter Number and Title of Enactment

Chapter:

109Title:DUTIABLE COMMODITIES ORDINANCE
Download CAP 109 DUTIABLE COMMODITIES ORDINANCE [format: PDF].

: If this pencil mark appears at the beginning of a provision, that provision is subject to amendments that are already in operation but have not yet been incorporated in its text.

Table of contents of enactment:
Cap 109 Long title
Cap 109 s 1Short title
Cap 109 s 2Interpretation
Cap 109 s 3Application
Cap 109 s 3AAZero-rated specified goods
Cap 109 s 3APresumption regarding information sent by recognized electronic service
Cap 109 s 3BSafe-keeping of security device
Cap 109 s 3CDuty of specified eligible agent
Cap 109 s 4Duty
Cap 109 s 5(Repealed 46 of 1996 s. 5)
Cap 109 s 6Regulations
Cap 109 s 6ASecretary for Food and Health may prescribe fees for liquor licences*
Cap 109 s 7Grant and revocation of licences and permits
Cap 109 s 8Applications for licences and permits
Cap 109 s 8ADetermining applications for and revocation of licences in respect of premises
Cap 109 s 9Register of requisitions and permits
Cap 109 s 10(Repealed 4 of 2003 s. 4)
Cap 109 s 11Powers of the Customs and Excise Service
Cap 109 s 11ABooks and documents, etc. in non-legible form
Cap 109 s 12Seizure without warrant
Cap 109 s 13Ships failing to bring to
Cap 109 s 14Search of place or ship with warrant or authority or by police officer
Cap 109 s 15Seizure of things used for commission of offences
Cap 109 s 16Obstruction of member of the Customs and Excise Service or police officer
Cap 109 s 17Restrictions on dealing with and possession of certain goods
Cap 109 s 18(Repealed 29 of 1989 s. 3)
Cap 109 s 19Goods embarked for export not to be relanded
Cap 109 s 20Restrictions on import and export
Cap 109 s 21Penalty on not bringing to at stations; or carrying away officers
Cap 109 s 22Import and export statements
Cap 109 s 23Removal of goods from ships, vehicles or aircraft
Cap 109 s 24Ships' or aircraft stores, etc.
Cap 109 s 25Inspection, etc. of goods
Cap 109 s 26Assessment of duty
Cap 109 s 26AValue of goods and assessment of ad valorem duty
Cap 109 s 26BAdministrative Appeals Board to assess duty
Cap 109 s 27Production of documents necessary for calculating duty
Cap 109 s 27A(Repealed 70 of 1993 s. 3)
Cap 109 s 28Delivery of imported goods on giving security for duty
Cap 109 s 28AGoods imported for processing or repacking for export
Cap 109 s 29Liability of licensee of general bonded or licensed warehouse and permittee
Cap 109 s 30Contracts for sale of duty-paid goods when duties are altered or repealed
Cap 109 s 31Execution and distress against licensees
Cap 109 s 32Recovery of duty, etc.
Cap 109 s 33Search of baggage and goods
Cap 109 s 34Examination of articles (other than baggage) on shore, ship, etc.
Cap 109 s 34ADeclaration by persons entering Hong Kong
Cap 109 s 35(Repealed 66 of 1986 s. 18)
Cap 109 s 36Misrepresentation, concealment, removal of goods, and defacement of licence or permit
Cap 109 s 37Forging documents, etc.
Cap 109 s 38Restrictions on use and transfer of permits and licences
Cap 109 s 38ADuty exempt goods dutiable in certain cases
Cap 109 s 39(Repealed 66 of 1986 s. 20)
Cap 109 s 40Presumptions
Cap 109 s 41Import manifests to be evidence of import
Cap 109 s 42Certain certificates to be evidence
Cap 109 s 42AProof of contents of electronic record
Cap 109 s 43Magistrate may call in expert
Cap 109 s 44Informers
Cap 109 s 45Manner of seizure not to be inquired into by court
Cap 109 s 46Offences and penalties
Cap 109 s 46AADisqualification order for hydrocarbon oil offences
Cap 109 s 46ALiability for acts of servants
Cap 109 s 47Commencement of prosecution
Cap 109 s 47APower of Commissioner to compound
Cap 109 s 47BRegister of offences
Cap 109 s 47CCertificate of conviction or compounding
Cap 109 s 48Forfeiture
Cap 109 s 48AProceedings for forfeiture
Cap 109 s 48BPower to release seized ships, vehicles and aircraft prior to hearing
Cap 109 s 48CClaims for return of forfeited goods, etc.
Cap 109 s 49Evidence of forfeiture
Cap 109 s 50Protection of members of Customs and Excise Service in forfeiture proceedings
Cap 109 s 51Goods abandoned as not worth the duty
Cap 109 s 52Power to dispose, etc. of perishables, etc.
Cap 109 s 52AStay of order on appeal
Cap 109 s 52BGeneral indemnity
Cap 109 s 53Interpretation
Cap 109 s 54Provision for case of death or insolvency of licensee
Cap 109 s 55(Repealed 46 of 1996 s. 27)
Cap 109 s 56Measures or weights for sale of liquor
Cap 109 s 57(Repealed 66 of 1986 s. 25)
Cap 109 s 58Illegal possession of still or fermented material, etc.
Cap 109 s 59Presumptions in proceedings for illicit distillation, etc.
Cap 109 s 60Free licences for small stills for registered doctors and pharmacists
Cap 109 s 61Distilling, etc. adulterated liquor
Cap 109 s 62(Repealed 66 of 1986 s. 27)
Cap 109 s 63(Repealed 16 of 1989 s. 4)
Cap 109 s 64Denatured spirits to be dutiable goods until certified to the contrary
Cap 109 s 64ALicence not required for home brewing
Cap 109 s 65Definition of tobacco
Cap 109 s 66(Repealed 10 of 1988 s. 2)
Cap 109 s 67Manufacture, etc. of adulterated tobacco
Cap 109 s 68Restriction on tobacco growing
Cap 109 s 69Definition of hydrocarbon oil
Cap 109 s 69A(Repealed 66 of 1986 s. 32)
Cap 109 s 70Interpretation
Cap 109 s 71Marking of containers
Cap 109 s 72Colouring, flavouring or other substance
Cap 109 s 73Storage
Cap 109 s 74Exemptions
Cap 109 Sched 1ASPECIFIED ELECTRONIC SERVICE PROVIDERS
Cap 109 Sched 1BSPECIFIED ELIGIBLE AGENTS
Cap 109 Sched 1
Cap 109 Sched 2OFFENCES AND PENALTIES
Cap 109 Sched 3COMPOUNDING OF OFFENCES
Cap 109 Sched 4PROVISIONS THAT DO NOT APPLY TO ZERO-RATED SPECIFIED GOODS

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