Chapter Number and Title of Enactment
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Chapter: | 109 | Title: | DUTIABLE COMMODITIES ORDINANCE |  | |
: 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.
| Cap 109 | Long title | |
| Cap 109 Part I | PRELIMINARY | |
| Cap 109 s 1 | Short title | |
| Cap 109 s 2 | Interpretation | |
| Cap 109 s 3 | Application | |
| Cap 109 s 3AA | Zero-rated specified goods | |
| Cap 109 Part IA | USE OF ELECTRONIC RECORDS AND PROCEDURES | |
| Cap 109 s 3A | Presumption regarding information sent by recognized electronic service | |
| Cap 109 s 3B | Safe-keeping of security device | |
| Cap 109 s 3C | Duty of specified eligible agent | |
| Cap 109 Part II | GENERAL | |
| Cap 109 s 4 | Duty | |
| Cap 109 s 5 | (Repealed 46 of 1996 s. 5) | |
| Cap 109 s 6 | Regulations | |
| Cap 109 s 6A | Secretary for Food and Health may prescribe fees for liquor licences* | |
| Cap 109 s 7 | Grant and revocation of licences and permits | |
| Cap 109 s 8 | Applications for licences and permits | |
| Cap 109 s 8A | Determining applications for and revocation of licences in respect of premises | |
| Cap 109 s 9 | Register of requisitions and permits | |
| Cap 109 s 10 | (Repealed 4 of 2003 s. 4) | |
| Cap 109 s 11 | Powers of the Customs and Excise Service | |
| Cap 109 s 11A | Books and documents, etc. in non-legible form | |
| Cap 109 s 12 | Seizure without warrant | |
| Cap 109 s 13 | Ships failing to bring to | |
| Cap 109 s 14 | Search of place or ship with warrant or authority or by police officer | |
| Cap 109 s 15 | Seizure of things used for commission of offences | |
| Cap 109 s 16 | Obstruction of member of the Customs and Excise Service or police officer | |
| Cap 109 s 17 | Restrictions on dealing with and possession of certain goods | |
| Cap 109 s 18 | (Repealed 29 of 1989 s. 3) | |
| Cap 109 s 19 | Goods embarked for export not to be relanded | |
| Cap 109 s 20 | Restrictions on import and export | |
| Cap 109 s 21 | Penalty on not bringing to at stations; or carrying away officers | |
| Cap 109 s 22 | Import and export statements | |
| Cap 109 s 23 | Removal of goods from ships, vehicles or aircraft | |
| Cap 109 s 24 | Ships' or aircraft stores, etc. | |
| Cap 109 s 25 | Inspection, etc. of goods | |
| Cap 109 s 26 | Assessment of duty | |
| Cap 109 s 26A | Value of goods and assessment of ad valorem duty | |
| Cap 109 s 26B | Administrative Appeals Board to assess duty | |
| Cap 109 s 27 | Production of documents necessary for calculating duty | |
| Cap 109 s 27A | (Repealed 70 of 1993 s. 3) | |
| Cap 109 s 28 | Delivery of imported goods on giving security for duty | |
| Cap 109 s 28A | Goods imported for processing or repacking for export | |
| Cap 109 s 29 | Liability of licensee of general bonded or licensed warehouse and permittee | |
| Cap 109 s 30 | Contracts for sale of duty-paid goods when duties are altered or repealed | |
| Cap 109 s 31 | Execution and distress against licensees | |
| Cap 109 s 32 | Recovery of duty, etc. | |
| Cap 109 s 33 | Search of baggage and goods | |
| Cap 109 s 34 | Examination of articles (other than baggage) on shore, ship, etc. | |
| Cap 109 s 34A | Declaration by persons entering Hong Kong | |
| Cap 109 s 35 | (Repealed 66 of 1986 s. 18) | |
| Cap 109 s 36 | Misrepresentation, concealment, removal of goods, and defacement of licence or permit | |
| Cap 109 s 37 | Forging documents, etc. | |
| Cap 109 s 38 | Restrictions on use and transfer of permits and licences | |
| Cap 109 s 38A | Duty exempt goods dutiable in certain cases | |
| Cap 109 s 39 | (Repealed 66 of 1986 s. 20) | |
| Cap 109 s 40 | Presumptions | |
| Cap 109 s 41 | Import manifests to be evidence of import | |
| Cap 109 s 42 | Certain certificates to be evidence | |
| Cap 109 s 42A | Proof of contents of electronic record | |
| Cap 109 s 43 | Magistrate may call in expert | |
| Cap 109 s 44 | Informers | |
| Cap 109 s 45 | Manner of seizure not to be inquired into by court | |
| Cap 109 s 46 | Offences and penalties | |
| Cap 109 s 46AA | Disqualification order for hydrocarbon oil offences | |
| Cap 109 s 46A | Liability for acts of servants | |
| Cap 109 s 47 | Commencement of prosecution | |
| Cap 109 s 47A | Power of Commissioner to compound | |
| Cap 109 s 47B | Register of offences | |
| Cap 109 s 47C | Certificate of conviction or compounding | |
| Cap 109 s 48 | Forfeiture | |
| Cap 109 s 48A | Proceedings for forfeiture | |
| Cap 109 s 48B | Power to release seized ships, vehicles and aircraft prior to hearing | |
| Cap 109 s 48C | Claims for return of forfeited goods, etc. | |
| Cap 109 s 49 | Evidence of forfeiture | |
| Cap 109 s 50 | Protection of members of Customs and Excise Service in forfeiture proceedings | |
| Cap 109 s 51 | Goods abandoned as not worth the duty | |
| Cap 109 s 52 | Power to dispose, etc. of perishables, etc. | |
| Cap 109 s 52A | Stay of order on appeal | |
| Cap 109 s 52B | General indemnity | |
| Cap 109 Part III | LIQUORS | |
| Cap 109 s 53 | Interpretation | |
| Cap 109 s 54 | Provision for case of death or insolvency of licensee | |
| Cap 109 s 55 | (Repealed 46 of 1996 s. 27) | |
| Cap 109 s 56 | Measures or weights for sale of liquor | |
| Cap 109 s 57 | (Repealed 66 of 1986 s. 25) | |
| Cap 109 s 58 | Illegal possession of still or fermented material, etc. | |
| Cap 109 s 59 | Presumptions in proceedings for illicit distillation, etc. | |
| Cap 109 s 60 | Free licences for small stills for registered doctors and pharmacists | |
| Cap 109 s 61 | Distilling, 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 64 | Denatured spirits to be dutiable goods until certified to the contrary | |
| Cap 109 s 64A | Licence not required for home brewing | |
| Cap 109 Part IV | TOBACCO | |
| Cap 109 s 65 | Definition of tobacco | |
| Cap 109 s 66 | (Repealed 10 of 1988 s. 2) | |
| Cap 109 s 67 | Manufacture, etc. of adulterated tobacco | |
| Cap 109 s 68 | Restriction on tobacco growing | |
| Cap 109 Part V | HYDROCARBON OIL* | |
| Cap 109 s 69 | Definition of hydrocarbon oil | |
| Cap 109 s 69A | (Repealed 66 of 1986 s. 32) | |
| Cap 109 Part VI | METHYL ALCOHOL | |
| Cap 109 s 70 | Interpretation | |
| Cap 109 s 71 | Marking of containers | |
| Cap 109 s 72 | Colouring, flavouring or other substance | |
| Cap 109 s 73 | Storage | |
| Cap 109 s 74 | Exemptions | |
| Cap 109 Part VII | (Repealed 35 of 1992 s. 5) | |
| Cap 109 Part VIII | (Repealed 32 of 1993 s. 4) | |
| Cap 109 Sched 1A | SPECIFIED ELECTRONIC SERVICE PROVIDERS | |
| Cap 109 Sched 1B | SPECIFIED ELIGIBLE AGENTS | |
| Cap 109 Sched 1 | ||
| Cap 109 Sched 2 | OFFENCES AND PENALTIES | |
| Cap 109 Sched 3 | COMPOUNDING OF OFFENCES | |
| Cap 109 Sched 4 | PROVISIONS THAT DO NOT APPLY TO ZERO-RATED SPECIFIED GOODS |
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