Cap. 109 《應課稅品條例》Dutiable Commodities Ordinance

In this Ordinance, unless the context otherwise requires—

(Repealed 66 of 1986 s. 3)

For the purposes of subsection (1), where—

then, until duty is paid at that higher rate, the goods shall be deemed to be goods on which the full duty prescribed by law has not been paid. (Replaced 3 of 1970 s. 3)

(Repealed 66 of 1986 s. 3)

The Secretary for Commerce and Economic Development may, by notice published in the Gazette, amend Schedule 1A or 1B; and a notice under this subsection is subsidiary legislation. (Added 19 of 2001 s. 2. Amended L.N. 106 of 2002; L.N. 130 of 2007)

This Ordinance applies to—

The Legislative Council may from time to time by resolution published in the Gazette apply to any substance any of the provisions of this Ordinance specified in the resolution with such modifications, if any, as may to them seem desirable, having regard to the nature of the substance to which the resolution relates.

While any resolution relating to any substance is in force under this section the provisions of this Ordinance thereby applied shall have effect as if the substance were goods to which this Ordinance applies, but subject to such modifications, if any, as may be provided by the resolution.

This Ordinance does not apply to goods which are the property of or imported or purchased for the Central People’s Government, the Chinese People’s Liberation Army or the Government of the Hong Kong Special Administrative Region. (Amended 46 of 1996 s. 3; 131 of 1997 s. 2; 2 of 2012 s. 3)

Except as may be prescribed by regulations, the provisions of this Ordinance relating to the importation, exportation and movement of goods shall not apply to postal packets as defined in the Post Office Ordinance (Cap. 98).

Subsection (2) applies to specified goods the rate of duty on which as set out in Part I of Schedule 1 is 0% of the value of the goods (referred to in this section as zero rate).

During the period in which the rate of duty is zero rate—

For the avoidance of doubt, nothing in this section prevents the rate of duty on any specified goods as set out in Part I of Schedule 1 from being amended during the period in which the rate of duty is zero rate.

Where information received by the Commissioner was sent using a recognized electronic service, evidence that shows that the identity of the sender of the information was authenticated by the use of a security device is, in the absence of evidence to the contrary, proof that the person issued with the security device—

Where information received by the Commissioner was sent using a recognized electronic service by a specified eligible agent who has obtained an authorization in accordance with section 3C, a person named in the information as the person who furnished the information or who made a statement or declaration contained in the information is, in the absence of evidence to the contrary, regarded for the purposes of this Ordinance as the person who—

A person who has been issued with a security device shall not authorize or allow any other person to use the device in connection with the sending of information to the Commissioner under this Ordinance using a recognized electronic service.

A person who has been issued with a security device shall take all reasonable steps and exercise due diligence to prevent any other person from using the device in connection with the sending of information to the Commissioner under this Ordinance using a recognized electronic service.

A person who contravenes subsection (1) or (2) commits an offence and is liable to a fine at level 5 and to imprisonment for 6 months.

A specified eligible agent shall not send on behalf of any person information using a recognized electronic service unless the agent has obtained from the person an authorization in writing to do so.

A person who contravenes subsection (1) commits an offence and is liable to a fine at level 3.

Duty shall be assessed and payable on dutiable goods and refunded in respect of such goods at the rates and in the manner set out in Schedule 1.

The Legislative Council may by resolution amend Schedule 1 and in particular, may amend it—

The Chief Executive in Council may by regulation prescribe or provide for— (Amended 12 of 1999 s. 3)

Without prejudice to subsection (1)(n), regulations made under this section may provide that a contravention of any regulation shall be an offence and prescribe a penalty therefor: (Amended 4 of 1979 s. 2)

Provided that no penalty so prescribed shall exceed a fine of $1,000,000 and imprisonment for 2 years. (Amended L.N. 338 of 1995)

Any regulation made under this Ordinance may provide that in any criminal proceedings for a contravention thereof—

Any regulation made by the Chief Executive in Council—

shall be subject to the approval of the Legislative Council. (Replaced 57 of 2000 s. 2)

Without limiting subsection (1)(n), regulations made under that subsection may—

(Repealed 48 of 1994 s. 2)

(Repealed 66 of 1986 s. 6)

(Repealed 48 of 1994 s. 2)

(Spent)

Subject to the provisions of this Ordinance—

Without prejudice to subsection (1)(b)(iv) and subject to section 8A(3), the Commissioner or other officer deputed by him in that behalf may revoke a licence that was granted in respect of any premises. (Added 4 of 2003 s. 2)

Any person who is aggrieved by the exercise of the powers conferred by this section by the Commissioner or by any officer deputed by him in that behalf may appeal to the Administrative Appeals Board. (Amended 46 of 1996 s. 8)

In determining an application for the grant or renewal of a licence in respect of any premises, the Commissioner or the officer deputed by him in that behalf shall take into account—

No licence shall be granted in respect of any premises which are or will be used wholly or partly as a place of residence.

In determining whether to revoke under section 7(1A) a licence that was granted in respect of any premises, the Commissioner or the officer deputed by him in that behalf shall take into account—

In determining whether a person is a fit and proper person for the purposes of subsection (1)(d) or (3)(d), the Commissioner or the officer deputed by him in that behalf shall take into account—

The Commissioner or the officer mentioned in subsection (1) or (3), as the case may be, shall give reasons in writing to the applicant or licensee, as the case may be, for refusing an application to grant or renew a licence in respect of any premises, or for revoking a licence granted in respect of any premises, under section 7.

Every member of the Customs and Excise Service shall for the purposes of this Ordinance have power to do all or any of the following things—

The holder of every licence or permit issued under this Ordinance and his servants or agents shall furnish the means required by a member of the Customs and Excise Service as necessary for any entry, inspection, examination, inquiry or the exercise of his powers under this Ordinance in relation to any goods to which this Ordinance applies and which are or have been in the possession, custody or control of such licensee or permittee.

If in pursuance of this section any member of the Customs and Excise Service, having demanded admission into any premises and declared his name and business at any entrance thereof, is not immediately admitted, he and any person acting in his aid may break into and forcibly enter the premises.

Any book or document kept in pursuance of this Ordinance shall be kept in a legible form or in a non-legible form capable of being reproduced in a legible form.

If any licence, permit, book or other document was issued or is kept otherwise than in a legible form, any power conferred by this Ordinance to require the production of such licence, permit, book or other document, to remove and detain it for the purpose of examination, to examine it or to take copies of it shall be construed as including power to require production of it, to remove it and to detain it for the purpose of examination, to examine or to take copies of a reproduction of the licence, permit, book or other document or of the relevant part of it in a legible form. (Amended 19 of 2001 s. 8)

Without affecting the generality of subsection (2), where any premises or place have been entered under section 11(1)(a), a power conferred by this Ordinance—

The information specified for the purposes of subsection (3) is information that is—

Where it appears to any magistrate upon the oath of any person that there is reasonable cause to believe that in any place there are concealed or deposited any goods subject to forfeiture under this Ordinance, or with respect to which an offence has been committed or is about to be committed against the provisions of this Ordinance, the magistrate may, by his warrant directed to any member of the Customs and Excise Service or to any police officer, empower such member or officer by day or by night— (Amended 3 of 1970 s. 36)

Such member or officer may, if necessary—

Whenever it appears to any member of the Customs and Excise Service generally or specially authorized in writing by the Commissioner for the purposes of this section, or to any police officer not below the rank of inspector, that there is reasonable cause to believe that in any place there are concealed or deposited goods liable to forfeiture under this Ordinance, or with respect to which an offence has been committed or is about to be committed against this Ordinance, and he has reasonable ground for believing that unless the place is searched forthwith the goods are likely to be removed, the said officer in virtue of his office may exercise in, upon and in respect of such place all the powers mentioned in this section as if he were empowered to do so by warrant. (Amended 66 of 1986 s. 11)

(Repealed 66 of 1986 s. 11)

Whenever it is lawful under this Ordinance for a member of the Customs and Excise Service or a police officer to seize, remove and detain any goods, it shall be lawful for him in a like manner to seize, remove and detain— (Amended 66 of 1986 s. 12)

No person shall import or export or have in his possession, custody or control, or in any way deal with or dispose of, any goods to which this Ordinance applies—

No person shall have in his possession, custody or control any goods knowing that in respect thereof an offence against this Ordinance has been committed:

Provided that no person shall be convicted of an offence against this subsection if he proves that when such goods came into his possession, custody or control he had good and sufficient reason to believe that the provisions of this Ordinance relating to the goods had been complied with. (Amended 3 of 1970 s. 36)

A person shall not import goods to which this Ordinance applies except under and in accordance with a licence or an exemption from a licence. (Replaced 46 of 1996 s. 9)

A person who imports goods to which this Ordinance applies without a licence—

shall, after import of the goods, immediately apply for—

A person shall not—

A person shall not, except under and in accordance with a licence, manufacture—

A person who contravenes subsection (3), (3A), (3AA) or (3AB) commits an offence. (Added 46 of 1996 s. 9)

A person does not require a licence or permit for dutiable goods that are—

The owner, charterer, agent, master or person in charge of a ship, vehicle, train or aircraft importing or exporting goods to which this Ordinance applies does not require a licence if the goods are properly entered in the manifest and the person does not have a legal or equitable interest in the goods. (Added 46 of 1996 s. 9)

A person does not require a permit to remove goods to which this Ordinance applies from an aircraft directly to—

at the airport. (Added 46 of 1996 s. 9)

A person does not require a permit to remove goods to which this Ordinance applies from a train at Kowloon Station of the Kowloon-Canton Railway directly to a Customs and Excise warehouse located at Kowloon Station. (Added 46 of 1996 s. 9)

Where regulations prohibit the sale or supply of any liquor except on the authority of a prescribed licence or permit, no person shall sell, or advertise or expose for sale, or supply, or possess for sale or supply, such liquor except on the authority of such a licence or permit and in accordance with the terms thereof. (Added 29 of 1989 s. 2)

Subject to section 64A, no person shall manufacture, make, distil, rectify, purify, refine or process any spirit except under and in accordance with a licence. (Added 3 of 1970 s. 10. Amended 57 of 2000 s. 3)

No person shall sell, advertise or expose for sale, or supply, or possess for sale or supply, any goods to which this Ordinance applies as goods of a standard prescribed by regulations, if the goods are not goods of that standard. (Amended 66 of 1986 s. 13)

No person shall have any dutiable goods in his possession, custody or control unless—

No person, not being authorized so to do by permit or otherwise in accordance with the provisions of this Ordinance, shall remove, deliver or send out any dutiable goods from his stock, custody or possession; nor shall any person take, receive or have in his stock, custody or possession any dutiable goods removed or delivered thereto in contravention of this subsection. (Amended 3 of 1970 s. 36) [cf. 1832 c. 16 s. 10 U.K.]

No person shall, on his own account or on behalf of another, sell, offer for sale or buy any dutiable goods which are in Hong Kong, unless the goods are—

The onus of proving that dutiable goods are in course of direct removal from any place, ship, vehicle, train or aircraft to any other place, ship, vehicle, train or aircraft shall be upon the accused.

It shall be no defence to any charge under this section that the possession or control of the accused was a joint possession or control. (Added 66 of 1986 s. 13)

It is a defence to a charge under this section for the defendant to show that the offence was committed without his consent or connivance and that he took all reasonable steps to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions. (Added 46 of 1996 s. 9)

If any goods to which this Ordinance applies are placed on board any ship, vehicle, train or aircraft for exportation or as stores and, except with the express permission of the Commissioner in writing, are not duly exported or are unshipped or removed or relanded in any part of Hong Kong, the master of the ship, the person in charge of the vehicle, train or aircraft and any person by whom or by whose orders or means the goods are so unshipped, removed or relanded, shall be guilty of an offence, and the ship, if less than 250 tons gross tonnage, vehicle, train or aircraft, not being a public transport or state aircraft, may by order of a magistrate be forfeited. (Amended L.N. 294 of 1982)

If any ship arriving in or departing from Hong Kong or on which any goods to which this Ordinance applies are being imported or exported does not bring to at such stations as may be appointed by the Commissioner for examination or for the landing of officers from such ships, the master of the ship shall be guilty of an offence and shall be liable on summary conviction to a fine at level 5. (Amended 3 of 1970 s. 13; L.N. 294 of 1982; L.N. 338 of 1995)

If any ship departs from any such station without the knowledge of the proper member of the Customs and Excise Service or from Hong Kong with any member of the Customs and Excise Service or other Government officer on board, without the consent of such member or officer, the master of the ship shall be guilty of an offence and shall be liable on summary conviction to a fine at level 5. (Amended L.N. 338 of 1995)

This section shall apply to aircraft and vehicles and persons in charge thereof as it applies to ships and the masters of ships.

[cf. 1876 c. 36 s. 136 U.K.; 1883 c. 55 s. 5 U.K.]

The owners, charterers or agents of every ship, aircraft or vehicle, in which goods to which this Ordinance applies are imported or exported, or the master of every such ship, the person in charge of every such aircraft or the driver of every such vehicle shall, not later than 14 days (or a longer period as specified by the Commissioner) after the day of arrival in, or departure from, Hong Kong of such ship, aircraft or vehicle furnish to the Commissioner at the office of the Commissioner an accurate and complete statement of all such goods. (Amended L.N. 294 of 1982; 19 of 2001 s. 9; 30 of 2025 s. 68)

The owners, charterers or agents of every ship or aircraft which arrives in or departs from Hong Kong having on board no goods to which this Ordinance applies, or the master of every such ship or the persons in charge of every such aircraft, shall, not later than 14 days (or a longer period as specified by the Commissioner) after the day of arrival or departure, furnish to the Commissioner or other prescribed officer at the office of the Commissioner a statement that no such goods were carried in the ship or aircraft. (Amended 3 of 1970 s. 14; L.N. 294 of 1982; 66 of 1986 s. 14; 19 of 2001 s. 9; 30 of 2025 s. 68)

Every statement furnished in accordance with the provisions of this section shall be in a form approved by the Commissioner, signed by the party furnishing it, and shall contain such particulars, if any, as may be prescribed by regulations and such further particulars as the Commissioner or other prescribed officer may require. (Amended L.N. 294 of 1982; 66 of 1986 s. 14)

Separate statements shall be furnished in respect of each class of goods specified in section 3 or by any resolution under that section:

Provided that— (a)where no goods of a class so specified were carried, it shall be sufficient to include a statement to that effect in any other statement made under this section; and (b)where no goods to which this Ordinance applies were carried, a single statement to that effect shall suffice. (Replaced 3 of 1970 s. 14)

If any statement is not furnished in accordance with, or is furnished in breach of, the provisions of this section, the owners, charterers and agents of the ship, aircraft or vehicle, the master of the ship, the person in charge of the aircraft and the driver of the vehicle, in respect of which the statement is, or should have been, furnished, shall each and all be guilty of an offence.

The Commissioner may, with respect to any case or class of cases, grant in writing exemptions from any of the requirements of this section and may impose conditions with respect to such exemptions. (Added 66 of 1986 s. 14)

The requirement under subsection (1) to furnish, in accordance with this section, a statement in relation to goods to which this Ordinance applies that are imported or exported in any ship, aircraft or vehicle shall be regarded as having been complied with if—

Despite subsection (7), the Commissioner may, by notice in writing given to any person to whom subsection (1) applies, require that a statement as required under subsection (1) be furnished and, if such a notice is given—

The requirement under subsection (2) to furnish, in accordance with this section, a statement that no goods to which this Ordinance applies were carried in a ship or aircraft that arrived in or departed from Hong Kong shall be regarded as having been complied with if—

Despite subsection (9), the Commissioner may, by notice in writing given to any person to whom subsection (2) applies, require that a statement as required under subsection (2) be furnished and, if such a notice is given—

Subject to section 17(3AD), (3AE), (3AF) and (3AG), if any goods to which this Ordinance applies are in any ship, vehicle or aircraft or on the railway premises they shall not be removed therefrom by, or discharged or delivered therefrom to, any person except the licensee of a general bonded warehouse or the holder of a valid permit in that behalf or the servant of such permittee or licensee.

Goods put on board any ship, vehicle, train or aircraft under a permit are not to be relanded except under a permit. (Added 46 of 1996 s. 10)

Subsection (1) does not apply to duty-paid goods after their first removal within Hong Kong from the ship, vehicle, train or aircraft on which they were imported. (Added 46 of 1996 s. 10)

Where an offence of removing, discharging or delivering any goods from any ship, vehicle or aircraft contrary to subsection (1) is proved to have been committed, every person being an owner, charterer, agent, master or other person in charge or comprador of the ship, vehicle or aircraft is deemed guilty of that offence in the absence of evidence that the goods were removed or discharged without his knowledge and that he had taken all reasonable steps to prevent such removal or discharge. (Replaced 46 of 1996 s. 10)

In the absence of evidence to the contrary, goods thrown overboard from any ship, vehicle, train or aircraft shall be deemed to have been unlawfully removed therefrom in contravention of this section. [cf. 1876 c. 36 s. 179 U.K.]

The Commissioner may direct a person who imports goods to which this Ordinance applies in a vehicle without a permit and which goods are properly entered in a manifest to store the goods in a warehouse or a Customs and Excise warehouse under the conditions the Commissioner imposes. (Added 46 of 1996 s. 10)

A person who does not comply with a direction of the Commissioner under subsection (4) commits an offence. (Added 46 of 1996 s. 10)

Goods to which this Ordinance applies and which are imported as transit cargo or which are to be used as ships’ or aircraft stores shall, while the ship or aircraft is in Hong Kong, be kept in the prescribed manner or, in the absence of such provision, in a secure place under the custody and control of the master or person in charge of the ship or aircraft. Goods so imported shall not be landed in Hong Kong unless the landing of such goods is specially authorized by the Commissioner in writing. (Amended 40 of 1974 s. 5)

The issue of permits to export any dutiable commodities as ships’ or aircraft stores shall be at the absolute discretion of the Commissioner or any person authorized by him.

The master shall use only such quantity of dutiable commodities as ships’ stores as the Commissioner or any person authorized by him shall in his discretion provide.

The Commissioner or any member of the Customs and Excise Service or other person authorized by him in writing either generally or in any particular instance may at all times inspect any goods to which this Ordinance applies and place locks, marks or seals on any container or place in which they may be. (Amended L.N. 294 of 1982)

Where in pursuance of any powers conferred by this section the Commissioner, any member of the Customs and Excise Service or an authorized officer has placed any lock, mark or seal upon any goods in any place, ship, vehicle, train or aircraft or upon any container in which such goods are kept, then if, without the authority of the Commissioner or such member or officer, at any time or in the case of a ship, vehicle, train or aircraft, while the ship, vehicle, train or aircraft is within the limits of Hong Kong, that lock, mark or seal is opened, altered or broken, or if, before that lock, mark or seal is lawfully removed, any of the goods are conveyed away, any person so doing and the person who was in control of the goods, container or place at the time any such lock, mark or seal was placed upon them or the master of the ship or person in charge of the vehicle, train or aircraft shall be guilty of an offence and shall be liable to a fine at level 5. (Amended 66 of 1986 s. 15; L.N. 338 of 1995) [cf. 1952 c. 44 s. 70 U.K.]

Subject to the provisions of sections 4 and 26A, the duty on dutiable goods shall be assessed by the Commissioner or any officer authorized by him in that behalf, and the duty shall be paid at such times and to such officer, at the office of the Commissioner or elsewhere, as he may direct. In assessing the duty on any goods allowance may be made for any loss or contraction which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Commissioner, for waste or loss in manufacture if the loss, contraction or waste has been duly notified and accounted for to the satisfaction of the Commissioner. (Amended 46 of 1980 s. 3; 34 of 1984 s. 3; 46 of 1996 s. 11)

Where any notification of duty payable is given under the provision of subsection (1) such notice shall be deemed to have been duly served on the person concerned—

A person aggrieved by the decision of the Commissioner as to the amount of duty payable on goods may appeal to the Administrative Appeals Board. (Added 46 of 1996 s. 11)

Subject to subsections (2), (3), (4), (5) and (5A), for the purpose of assessing and calculating duty by reference to the value of any goods, the value shall be the normal price which the goods would fetch, at the relevant time, on their sale in the open market between a buyer and seller independent of each other. (Replaced 20 of 1985 s. 5. Amended 45 of 1994 s. 2)

The normal price of any imported dutiable goods and of any dutiable goods manufactured in Hong Kong shall be determined on the assumptions that—

(Repealed 45 of 1994 s. 2)

A sale in the open market between a buyer and seller independent of each other pre-supposes that—

For the purposes of this subsection, 2 persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.

For the purpose of subsection (1), the Commissioner or any officer authorized by him in that behalf may, subject to subsections (5) and (5A), accept the value of the goods as stated in the contract of sale, invoice or other document, relating to the goods and produced under section 27, if the date of the contract of sale, invoice or other document precedes the date on which the duty is assessed by not more than 12 months. (Amended 45 of 1994 s. 2)

If—

the Commissioner or such officer may fix a value which shall be deemed to be the value of the goods for the purpose of assessing and calculating duty.

If in the opinion of the Commissioner or any officer authorized by him in that behalf the transport, insurance and other costs, charges and expenses incidental to the delivery of the goods to the buyer in Hong Kong cannot be separately identified in the values stated in any contract of sale, invoice, book of account or other document produced under section 27(1), the Commissioner or such officer may take into account any value or values stated in a declaration made under section 27(2) in determining the value of the goods for the purpose of assessing and calculating the duty. (Added 45 of 1994 s. 2)

If in any contract of sale, invoice or other document the value of the goods is stated in a currency other than Hong Kong dollars, the Hong Kong dollars equivalent of the other currency is calculated at the opening indicative counter exchange selling rate published by the Hong Kong Association of Banks—

The Commissioner shall calculate the Hong Kong dollars equivalent where the rate is not published on the relevant day at the indicative counter exchange selling rate published by the Hong Kong Association of Banks on the immediately preceding working day. (Replaced 46 of 1996 s. 12)

A person who is aggrieved by the exercise of the powers conferred under this section may appeal to the Administrative Appeals Board. (Replaced 46 of 1996 s. 12)

The Administrative Appeals Board shall assess the duty payable if an aggrieved party appeals and the Board finds that duty (other than duty assessed by the Commissioner) is payable.

An assessment of duty by the Administrative Appeals Board is treated as if it is an assessment of duty by the Commissioner except that an aggrieved party may not appeal further to the Administrative Appeals Board.

The Commissioner may require the importer or manufacturer of any goods to which this Ordinance applies to produce contracts of sale, invoices, books of account and any other documents which the Commissioner considers are necessary for the purpose of assessing and calculating duties and such documents may be retained by the Commissioner and disposed of as he may think fit. (Amended L.N. 294 of 1982; 34 of 1984 s. 5)

Any document required to be produced under subsection (1) shall, if the Commissioner so requires, be accompanied by a declaration in a form specified by the Commissioner. (Added 34 of 1984 s. 5)

Where it is impracticable immediately to ascertain whether any or what duty is payable in respect of any imported goods which are imported into, or manufactured in, Hong Kong, the Commissioner or other officer authorized in accordance with section 26 or 26A may, if he thinks fit and notwithstanding any other provision of this Ordinance, allow these goods to be delivered upon the importer giving a security by deposit of money or otherwise to his satisfaction for the payment of any amount unpaid which may be payable by way of duty. (Amended 3 of 1970 s. 16; 34 of 1984 s. 6; 20 of 1985 s. 7)

Where goods are allowed to be delivered under this section the Commissioner or authorized officer shall, when he has determined the amount of duty which in his opinion is payable, give to the importer a notice specifying the amount; and the amount so specified or, where any amount has been deposited under subsection (1), any difference between those amounts shall forthwith be paid or repaid, as the case may require.

Where the Commissioner is satisfied that any dutiable goods—

he may in writing grant permission for those goods to be delivered to, or stored in, a place approved by him. (Replaced 16 of 1989 s. 2)

The Commissioner may impose conditions in relation to permission granted under subsection (1) and may, in addition, require the owner of such goods to furnish such security, either in cash or by means of a bond, as the Commissioner requires to ensure—

Upon any failure to observe any condition imposed under subsection (2), any security furnished under that subsection shall be forfeited to the Government, without prejudice to any other penalty which may be imposed.

Notwithstanding subsection (3), the Chief Executive in Council may entertain and give effect to any moral claim in respect of any security so forfeited.

The licensee of every general and public bonded or licensed warehouse shall be liable for the duty payable in respect of any goods of which he has, or has had, the custody, whether the goods are in his warehouse or not, until the goods are removed from the warehouse in accordance with a permit under this Ordinance and shall in addition be presumed, in the absence of evidence to the contrary, to have unlawfully and in contravention of this Ordinance removed any dutiable goods of which he has had the custody and for which he cannot account; a deficiency shall be deemed not sufficiently accounted for unless it is shown to the satisfaction of the Commissioner to have been caused by natural waste, leakage, breakage or by some other accident or event, other than an error in accounting, which the licensee could not reasonably have foreseen. (Amended 3 of 1970 s. 17)

A permittee is liable for the duty payable on goods of which he, or a person acting on his behalf, has, or has had, the custody if the goods are found to be deficient and for which he cannot sufficiently account. (Added 46 of 1996 s. 14)

A person who is allowed to handle dutiable goods without a permit is liable for the duty payable on dutiable goods lost or found deficient while in his custody or in the custody of a person acting on his behalf and for which he cannot sufficiently account. (Added 46 of 1996 s. 14)

A permittee or other person is, in the absence of evidence to the contrary, presumed to have unlawfully and in contravention of this Ordinance removed any dutiable goods of which he had the custody and for which he cannot sufficiently account. (Added 46 of 1996 s. 14)

A permittee or other person has not sufficiently accounted for a deficiency unless it is shown to the satisfaction of the Commissioner to have been caused by natural waste, leakage, breakage or by some other accident or event, other than an error in accounting, which the person could not reasonably have foreseen. (Added 46 of 1996 s. 14)

If when assessing duty under this section it is not possible to ascertain the exact quantity, nature or value of the goods concerned, the Commissioner may assess duty on the basis of the best evidence available or where such evidence does not exist or is not considered to be correct he may decide on the quantity and nature of the goods or he may fix a value which shall be deemed to be the value of the goods for the purposes of calculation of duty.

Any person who is aggrieved by a decision of the Commissioner made under this section may appeal to the Administrative Appeals Board.

When any new duty is imposed and when any duty is increased and any duty-paid goods are delivered on or after the day on which the new or increased duty takes effect, in pursuance of a contract made before that day, and the seller has paid such new or increased duty, he may in the absence of any agreement to the contrary recover as an addition to the contract price a sum equal to the amount paid by him in respect of the goods on account of the new duty or the increase of duty, as the case may be.

When any duty is repealed or decreased and any duty-paid goods are delivered on or after the day on which the duty ceases or the decrease in duty takes effect, in pursuance of a contract made before that day, the buyer, in the absence of any agreement to the contrary, may, if the seller has had in respect of those goods the benefit of the repeal or decrease in the duty, deduct from the contract price a sum equal to the amount of the duty or the decrease of duty, as the case may be.

When any addition to or deduction from the contract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon, or in default of agreement as may be determined by the Commissioner, as representing in the case of a new duty any expenses incurred and in the case of a repealed duty any expenses saved may be included in the addition to or deduction from the contract price and may be recovered or deducted accordingly. (Amended L.N. 294 of 1982)

This section shall apply although the goods have undergone some process of manufacture since the duty was paid.

Where any sum is owing by any person licensed under the provisions of this Ordinance in respect of any duty or of any penalty incurred by him under this Ordinance, all goods on which duty is liable to be paid, whether or not that duty has been paid, and all materials for manufacturing or producing any such goods and all apparatus, equipment, machinery, tools, vessels and utensils for, or for preparing any such materials for, such manufacture or product or by which the trade in respect of which the duty is imposed is carried on, which are in the possession, custody or control of that licensee or of any agent of his or of any other person on his behalf or which, whether or not still in such custody or possession, were in such custody or possession—

shall be liable to be taken in execution in default of the payment of that sum. (Amended 3 of 1970 s. 36)

Notwithstanding anything in subsection (1), where the Commissioner or other officer authorized under section 26 or 26A has taken account of and charged any goods chargeable with duty, and those goods are in the ordinary course of trade sold for full and valuable consideration to a bona fide purchaser and delivered into his possession before the issue of any warrant or process for distress or seizure of the goods, those goods shall not be liable to be seized under subsection (1): (Amended L.N. 294 of 1982; 34 of 1984 s. 7)

Provided that, where any goods have been so seized, the burden of proof that the goods are by virtue of this subsection not liable to be so seized shall lie upon the person claiming that they are not so liable.

Where any duty payable by a licensee remains unpaid after the time within which it is payable, the Commissioner may authorize in writing any person to distrain anything liable to be taken in execution under this section and to sell anything so distrained by public auction after giving 7 days’ notice of the sale:

Provided that where the licensee is a distiller, brewer, or manufacturer, he may, subject in the case of a distiller to the requirements of this Ordinance as to permits for the removal of spirits, at any time before the date appointed for the sale, remove the whole or part of any product or materials for his manufacture which may have been so distrained upon paying to the Commissioner in or towards payment of the duty the true value of those products or materials. (Amended 3 of 1970 s. 36; L.N. 294 of 1982)

Any notice required by subsection (3) shall be given by the Commissioner in writing to any person, who to his knowledge was at the time of seizure the licensee or the agent or servant of the licensee, and shall be deemed to have been duly served on the person concerned— (Amended L.N. 294 of 1982)

Where such notice cannot be served as provided in subsection (4), then a notice that anything has been seized in default of any payment in accordance with the provisions of subsection (1) shall be exhibited in a place available to the public at the office of the Commissioner for a period of 7 days, such period to commence 7 days before anything is sold. (Amended L.N. 294 of 1982; E.R. 4 of 2020)

The proceeds of sale of any such distress as aforesaid shall be applied in or towards payment of the cost and expenses of the distress and sale and in or towards payment of the duty due from the licensee, and the surplus, if any, shall be paid to the licensee.

[cf. 1952 c. 44 s. 253 U.K.]

Without prejudice to any other mode of recovery provided in this Ordinance, any duty payable or sum forfeited or deemed to be forfeited under this Ordinance shall be deemed to be a debt due to the Government. (Amended 46 of 1996 s. 15)

Any debt due under subsection (1) may be recovered by action in the District Court even though the amount of the debt exceeds the amount prescribed in section 33 of the District Court Ordinance (Cap. 336). (Added 46 of 1996 s. 15)

A certificate purporting to be signed by the Commissioner stating the name and last known residence or place of business of the person in default of payment and particulars of the duty assessed and any penalties due is sufficient evidence of the matters stated. (Added 46 of 1996 s. 15)

Any person landing from or proposing to embark in any ship or aircraft or entering or leaving Hong Kong by land shall on demand by any member of the Customs and Excise Service or police officer either permit his person, goods and baggage to be searched by such member or officer or together with his goods and baggage accompany such member or officer to a place appointed by the Commissioner or to the office of the Commissioner or to a police station and there permit his person, goods and baggage to be searched by any member of the Customs and Excise Service or police officer in the presence or under the supervision of a member of the Customs and Excise Service not below the rank of inspector or a police officer not below the rank of inspector. (Amended 46 of 1977 s. 17; L.N. 294 of 1982; 68 of 1995 s. 2; 46 of 1996 s. 16)

A person shall not be searched except by a person of the same sex. (Added 46 of 1996 s. 16)

A member of the Customs and Excise Service or a police officer shall not search the goods and baggage of a person who wishes to be present when they are searched except in the person’s presence. (Added 46 of 1996 s. 16)

Any member of the Customs and Excise Service or police officer may make the searches authorized by this section and any person who refuses to comply with any lawful demand under this section may be arrested without warrant by the officer making the demand.

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.

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.

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.

No person shall make any incomplete statement or declaration or furnish any incorrect information, however made or furnished, or apply any incorrect description or supply any incorrect particulars in any document made or furnished for the purposes of this Ordinance or for any licence or permit to be issued under this Ordinance. (Amended 19 of 2001 s. 11)

Any person who—

shall on summary conviction, in addition to all other penalties which he may thereby incur, pay or forfeit either treble the amount of duty payable on any goods involved or the sum of $50,000, at the election of the Commissioner (which election shall be certified by the Commissioner in writing under his hand), and all such goods, matters or things shall be forfeited and may be seized by any member of the Customs and Excise Service. (Amended L.N. 294 of 1982; L.N. 338 of 1995)

No person shall without lawful authority alter, deface or make any erasure on a licence or permit, or have in his possession a licence or permit on which such an erasure has been made or which has been so defaced or altered.

No person shall—

No person shall without the consent of the Commissioner or an officer authorized in accordance with section 7—

any licence or permit issued under this Ordinance.

No person shall, without the consent of the Commissioner or an officer authorized in accordance with section 7, receive, obtain or use any permit or licence issued to any other person under this Ordinance.

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 person who sells, offers for sale, exposes for sale or possesses for sale goods that are exempted from duty other than in accordance with the regulations commits an offence.

In proceedings under this Ordinance and in proceedings to recover duties imposed under this Ordinance, it is presumed in the absence of evidence to the contrary that— (Amended 29 of 2021 s. 19)

In this section—

A document—

shall be admitted in any proceedings under this Ordinance before a court or magistrate on its production without further proof.

Where a document is produced and admitted as evidence under subsection (1)—

Where a document is produced and admitted as evidence under subsection (1), the court or magistrate may, if it or he thinks fit, on its or his own motion or on the application of any party to the proceedings, summon the person who certified the document and examine him as to its subject-matter.

A person who contravenes a condition, restriction, requirement or direction lawfully imposed, made or given under this Ordinance commits an offence.

Where a magistrate is of the opinion that a person committed an offence with intent to avoid payment of duty, he may, in addition to the fine or imprisonment provided for the offence, impose a fine not exceeding 10 times the amount of duty payable on the dutiable goods in respect of which the person committed the offence.

Except as expressly provided in this Ordinance— (Amended 39 of 2025 s. 13)

This section applies to any offence—

if the person concerned commits the offence in respect of hydrocarbon oil in the fuel tank of a vehicle used by the person or if the person concerned uses a vehicle in the course of commission of the offence. An offence to which this section applies is referred to in this section as a relevant offence.

The court or magistrate, on convicting a person of a relevant offence, shall order the person to be disqualified for a period of—

whether the present and previous convictions relate to offences under the same provision or under two or more different provisions referred to in subsection (1). This subsection does not apply to a previous conviction of an offence that was committed before the commencement* of section 6 of the Dutiable Commodities (Amendment) Ordinance 2000 (57 of 2000).

An order of disqualification under this section may be taken into account in determining any other penalty for the offence.

The court or magistrate may deal with an offence as a first offence if a period of 5 years has elapsed since the person’s last conviction of any relevant offence.

If satisfied that there are special reasons for doing so, the court or magistrate may order that a person to which subsection (2) applies to be disqualified for a period shorter than 6 months or that the person not be disqualified.

The following provisions apply to disqualification under this section as they apply to disqualification under the Road Traffic Ordinance (Cap. 374), namely—

The power to order disqualification under this section does not affect the power to order disqualification under any other Ordinance.

In any proceedings for a relevant offence, a certificate stating—

and purporting to be signed by or on behalf of the Commissioner shall be admitted in evidence for the purpose of this section on its production without further proof; and—

In this section—

Where an offence against this Ordinance is committed by a servant of a licensee, the licensee shall, without prejudice to the liability of any other person, also be guilty of that offence but shall not be liable to any term of imprisonment.

Where a prosecution is brought against a licensee by virtue of this section in respect of an offence committed by a servant, it shall be a defence—

Where a licence is granted to any person wholly or partly for the benefit of a company references to licensee in this section shall be read as including references to the company.

The Commissioner may, if he has reason to believe that a person has committed an offence, compound an offence listed in column 2 of Schedule 3 in the circumstances, if any, prescribed in column 3.

In compounding an offence, the person reasonably believed to have committed the offence shall pay the sum of money listed in column 4 of Schedule 3 as a penalty. (Amended 4 of 2003 s. 5)

On acceptance of a payment under subsection (2) in a case where dutiable goods are seized in connection with the offence— (Amended 4 of 2003 s. 5)

A magistrate or court may refer to a record of a previous conviction and compounding maintained by the Commissioner under section 47B for the purpose of determining the sentence to be passed on a person convicted of another subsequent offence.

The Commissioner shall maintain a register of—

The Commissioner shall keep in the register—

Wherever there occurs a contravention or an attempted contravention of any provision of this Ordinance in respect of any goods, such goods shall be liable to forfeiture whether or not any person is convicted of any offence. (Amended 3 of 1970 s. 36)

Wherever there occurs a contravention or an attempted contravention of any provision of this Ordinance, any things which are mentioned in section 15(1)(a), (b), (c) and (d) and which are made use of in such contravention or attempted contravention shall be liable to forfeiture whether or not any person is convicted of any offence. (Amended 3 of 1970 s. 36)

The Commissioner may, on payment of any duty payable on the goods and on complying with any conditions imposed under directions given by the Commissioner under this Ordinance, within 30 days of the seizure of the goods or things liable to forfeiture restore any goods or things liable to forfeiture to the person who appears to him to be the owner or the authorized agent of the owner and, on restoration, this section and sections 48A, 48B, 48C, 52 and 52A shall cease to apply to the goods and things. (Added 70 of 1993 s. 4)

The Commissioner shall, subject to subsection (3A) and not later than 30 days beginning on the date of seizure of goods or things liable to forfeiture, serve notice of the seizure on a person who was to the knowledge of the Commissioner at the time of, or immediately after, seizure, an owner of the goods or things liable to forfeiture. (Replaced 70 of 1993 s. 4)

Subsection (3) shall not apply—

Notwithstanding anything in subsection (3A)(a), where the Commissioner believes that the goods or things liable to forfeiture are stolen, he shall serve notice of the seizure within the period specified in subsection (3), on a person whom he believed at the time of, or immediately after, seizure, to be an owner of the goods or things. (Added 70 of 1993 s. 4)

Notice under subsection (3) or (3B) shall be given in writing and shall be deemed to have been duly served on the person concerned—

Where a notice under subsection (3) or (3B) cannot be given, then a notice of the seizure together with the date and place thereof shall be exhibited in a place available to the public at the Customs and Excise Department for a period of 7 days, such period to commence within 30 days after the seizure. (Amended L.N. 294 of 1982)

If goods or things are liable to forfeiture under this section, a claimant may, within 30 days beginning—

give notice in writing to the Commissioner claiming that the goods or things are not liable to forfeiture and of his full name and address for service in Hong Kong. (Replaced 70 of 1993 s. 4)

Where a claimant does not have a permanent address in Hong Kong, the notice to the Commissioner under subsection (6) shall nominate a solicitor qualified to practise under the Legal Practitioners Ordinance (Cap. 159), by including the name and address of the solicitor, who is authorized to accept service on his behalf in relation to any forfeiture proceedings. (Added 70 of 1993 s. 4)

If a notice referred to in subsection (6A) does not include the name and address of a solicitor as required under that subsection, it shall be regarded as if no notice had been given. (Added 70 of 1993 s. 4)

Service of notice, a summons issued by a magistrate or other process in relation to forfeiture under this Ordinance at an address given under subsection (6) or on a solicitor nominated under subsection (6A), shall be good service on the claimant. (Added 70 of 1993 s. 4)

A claimant may withdraw a notice of claim at any time by writing to the Commissioner. (Added 70 of 1993 s. 4)

If on the expiration of the relevant period aforesaid for the giving of notice of claim in respect of any goods or things liable to forfeiture no such notice has been given to the Commissioner, the goods or things liable to forfeiture in question shall be deemed to have been duly condemned as forfeited. (Amended L.N. 294 of 1982)

(Repealed 70 of 1993 s. 4)

When a claimant gives notice under section 48(6), the Commissioner shall apply to a magistrate for the forfeiture of the goods or things liable to forfeiture and shall state in the application the name and address of the claimant or in the case of a claimant who does not have a permanent address in Hong Kong, the name and address of the solicitor authorized to accept service.

When an application is made to a magistrate, the magistrate shall issue a summons to the claimant, requiring him to appear before a magistrate upon the hearing of the application, and shall cause a copy of the summons to be served on the Commissioner.

Where a claimant is the defendant in criminal proceedings before a magistrate and there is no other claimant, on an application made in that behalf by the Commissioner, the magistrate may hear the forfeiture application immediately following the hearing of criminal proceedings and subsection (2) shall not apply.

A magistrate may, at the time and place of hearing for forfeiture application, or at an adjourned hearing, hear a person—

on his claim as to why the goods or things liable to forfeiture should not be forfeited.

If, at the time and place appointed in a summons, neither the claimant nor another person who may have been entitled to make a claim appears and the magistrate is satisfied—

the magistrate shall hear the application without further inquiry as to the whereabouts of the claimant.

Upon the hearing of an application under this section a magistrate shall order that the goods or things, as the case may be, be forfeited to the Government where— (Amended 46 of 1996 s. 23)

Upon the hearing of an application under this section, in any case other than a case referred to in subsection (6), a magistrate may if he is satisfied that the goods or things are liable to forfeiture and that a person is, or would have been, entitled to make a claim under section 48(6) in respect of the seized goods or things order that the goods or things—

If, after a magistrate has ordered that goods or things liable to forfeiture be delivered to a person, that person cannot be found or refuses to accept the goods or things, the Commissioner may apply to a magistrate who may—

On the hearing of an application—

Where an application for forfeiture has been made under section 48A in respect of a ship, vehicle or aircraft which is liable to forfeiture, a magistrate may, on payment into court by way of security of a sum of money not less in amount than the value of the seized ship, vehicle or aircraft, as assessed by the Commissioner, order that the ship, vehicle or aircraft be delivered to the claimant on condition that the ship, vehicle or aircraft be redelivered into the custody of the Commissioner before the date of the hearing of the application.

A claimant who applies for the release of a ship, vehicle or aircraft shall, prior to the release of the ship, vehicle or aircraft, pay the reasonable cost of assessing the value of the ship, vehicle or aircraft as the magistrate orders.

If—

the magistrate hearing the application may, in lieu of ordering under section 48A(6) or (7) that the ship, vehicle or aircraft be forfeited to the Government, order that the money paid into court under subsection (1) be forfeited to the Government or returned to the person who paid it into court or the claimant. (Amended 46 of 1996 s. 24)

A claimant may within 6 weeks after—

give notice in writing to the Commissioner of his intention to submit to the Chief Executive a petition in respect of the forfeited goods or things.

Where a claimant has submitted a petition to the Chief Executive by lodging it in triplicate with the Chief Secretary for Administration within 1 month of giving notice under subsection (1), the Chief Executive may after considering the petition— (Amended L.N. 362 of 1997)

Where in any proceedings which may involve the condemnation of anything seized as liable to forfeiture judgment is given for the claimant the magistrate may certify that there were reasonable grounds for the seizure.

Where any proceedings, civil or criminal, are brought against the Commissioner, any member of the Customs and Excise Service or other public officer in respect of anything seized or forfeited which has subsequently been restored to any person under the provisions of this Ordinance, then if the court is satisfied that there were reasonable grounds for the seizure and for the restoration of such thing, the plaintiff or the prosecutor shall not be entitled to recover any damages or costs and the defendant shall not be liable to any punishment. (Amended 3 of 1970 s. 22; L.N. 294 of 1982)

Dutiable goods abandoned by the importer or proprietor as not worth the duty may be destroyed or disposed of within such time and in such manner as the Commissioner may direct.

Dutiable goods unclaimed by the importer or proprietor after a period of 7 days from the time of notice being given by the Commissioner that the goods had been received into his custody shall be deemed to have been abandoned as not worth the duty and may be disposed of in the manner prescribed in subsection (1).

If goods or things liable to forfeiture under section 48(1) or (2) are, in the opinion of the Commissioner, of a perishable nature or of such a nature that they are difficult to store or are likely to deteriorate before the conclusion of any proceedings relating to them, the Commissioner may—

A magistrate shall not make an order under subsection (1)(c) unless he is satisfied, in the case where the application is made—

have been given notice of the application for an order to sell the goods or things.

Where an application is made under section 48A with respect to goods or things which are liable to forfeiture under section 48(1) or (2), the magistrate may, in lieu of ordering under section 48A(6) or (7) that the goods or things be forfeited to the Government or be delivered to the claimant, order that the money paid to the Commissioner as security under subsection (1)(a) or retained by the Commissioner under subsection (1)(b) or (c) be forfeited to the Government or paid to the person giving the security or the claimant. (Amended 12 of 1999 s. 3)

Subject to subsection (2), an order by a magistrate for the delivery of goods or things to a claimant shall be stayed if the Commissioner or the Secretary for Justice lodges an appeal against the order to deliver the goods or things or an application by way of case stated against the order to deliver the goods or things until those proceedings are dealt with by the higher court. (Amended L.N. 362 of 1997)

The Commissioner may, notwithstanding subsection (1), consent to the delivery of the goods or things.

For the period specified in subsection (2), a reference in section 22 to using the specified system is to be construed as a reference to—

The period specified for the purposes of subsection (1) is the period—

A notice under subsection (2)(b) may appoint different dates in relation to different classes of persons or information.

A notice under subsection (2)(b) is subsidiary legislation.

In this section—

In the application of this Ordinance to liquor— (Amended 66 of 1986 s. 23)

(Repealed 45 of 1994 s. 3)

No person shall, except under and in accordance with a licence, or except with the written permission of the Commissioner, or except as provided in section 64A— (Amended L.N. 294 of 1982; 46 of 1996 s. 28; 57 of 2000 s. 7)

No person shall remove any denaturants from any denatured spirits without the specific authority in writing of the Commissioner. (Amended L.N. 294 of 1982)

Where there is insufficient evidence to convict a person of an offence under subsections (1) and (2), but it is proved that such an offence has been committed on some part of the premises belonging to or occupied by that person in such circumstances that it could not have been committed without his knowledge, that person shall be liable on summary conviction to a penalty at level 3. (Amended L.N. 338 of 1995) [cf. 1952 c. 44 s. 106(2)-(5) U.K.]

Any person found on premises on which spirits are being unlawfully manufactured, made, distilled, rectified, purified, refined or processed may be detained if a member of the Customs and Excise Service has reason to believe that the person is aware that spirits are being unlawfully manufactured, purified, refined or processed. (Amended 3 of 1970 s. 25; 46 of 1996 s. 28)

All spirits and all stills, apparatus, vessels, utensils, fermenting or fermented materials or other materials for manufacturing, making, distilling, rectifying, purifying, refining or processing spirits— (Amended 3 of 1970 s. 25)

shall be liable to forfeiture.

Notwithstanding any other provisions of this Ordinance relating to goods seized as liable to forfeiture, any member of the Customs and Excise Service by whom anything is seized as liable to forfeiture under this section may at his discretion forthwith spill, break up or destroy that thing.

In any proceedings under this Ordinance relating to illicit distillation, all spirits and all stills, apparatus suitable for distilling, vessels, utensils, fermenting and fermented materials or any chattels or things, whether fixed to the premises or not, found in or upon any land or other premises shall be deemed to have been in the possession, custody or control of the occupier of the premises unless he proves that he did not know, and could not with reasonable diligence have known, that such spirits, stills, apparatus, vessels, utensils, materials or other such chattels or things were in or upon the premises. (Amended 3 of 1970 s. 26) [cf. 1923 c. 14 s. 13(5) U.K.]

Every person found in or escaping from any room or place where, in contravention of this Ordinance, materials are being fermented or fermenting materials or intoxicating liquors are being made or prepared or in which any stills, apparatus suitable for distilling, vessels, utensils or other materials for manufacturing, distilling, rectifying, purifying, refining or processing spirits are found or are being made or prepared shall, in the absence of evidence to the contrary, is presumed to have been unlawfully making, distilling, rectifying, purifying, refining or processing spirits. (Amended 3 of 1970 ss. 26 & 36; 66 of 1986 s. 26; 46 of 1996 s. 29) [cf. 1831 c. 55 s. 19 U.K.]

Any person who imports, distils, makes, manufactures, sells, exposes for sale or has in his possession for sale, supplies or deals in, or puts in any container for any such purpose, any adulterated liquor shall be guilty of an offence and shall, if such adulterated liquor is proved to the satisfaction of a magistrate to be injurious to health, be liable to imprisonment for 2 years, in addition to any other penalty to which he may be liable under this Ordinance. (Amended 3 of 1970 s. 27; 34 of 1976 s. 7)

Where a person is convicted under this section and it is proved to the satisfaction of a magistrate that an adulterant in any adulterated liquor in respect of which that person has been convicted is a denaturant which is present in such quantities as not to render the liquor being a denatured spirit within the meaning of this Ordinance, that person shall, in addition to any other penalty to which he is liable under this Ordinance, be liable to imprisonment for 2 years. (Added 34 of 1976 s. 7)

For the purposes of subsection (1), any adulterated liquor found in licensed premises shall be presumed, in the absence of evidence to the contrary, to be in the possession of the licensee for the purpose of sale. (Added 34 of 1976 s. 7. Amended 46 of 1996 s. 30; E.R. 4 of 2020)

In the case of any conviction under this section the magistrate may order that any liquor to which the conviction relates and any similar liquor, whether the same be proved to have been adulterated or not, which was on the defendant’s premises or in his possession or under his control at the time of the commission of the offence, or which has been seized under this Ordinance, shall be forfeited: Provided that no such liquor shall be forfeited if it is proved to the satisfaction of the magistrate by the defendant, or by any person into whose possession such liquor may have come, that the same has not been adulterated or was not for sale.

Any liquor forfeited under this section shall be disposed of as the Commissioner directs. (Amended L.N. 294 of 1982)

All the provisions of this Ordinance relating to dutiable goods shall apply to any denatured spirits unless and until the Government Chemist has certified in writing in each case that such spirits are denatured spirits, and upon the issue of such certificate the liquor to which it relates shall be deemed to be not dutiable. (Amended 3 of 1970 s. 28)

Any fee prescribed by the Chief Executive in Council for such certificate may be proportionate to the duty which would have been payable had the liquor not been denatured: but no such fee (except a minimum fee) shall exceed one-tenth of the duty. (Amended 12 of 1999 s. 3)

A licence is not required for the manufacture of alcoholic liquor, other than by distillation and other than for sale, by a person aged 18 or over in premises which are used by the person exclusively as his place of residence and which constitute a separate household unit.

Subsection (1) does not apply—

For the purpose of manufacture of alcoholic liquor under subsection (1) in any premises, a person may without a licence possess in those premises—

In any prosecution for an offence under this Ordinance, the onus of proving the circumstances are such that subsection (1) applies shall be upon the accused.

A tobacco manufacturer shall not in manufacturing tobacco use any substance other than water or steam, except to such extent as may be permitted by the Commissioner and subject to such conditions as the Commissioner may impose. (Amended L.N. 294 of 1982)

Save where their use by him is permitted by or under this section, a tobacco manufacturer shall not receive or have in his possession any of the following substances, namely—

Any tobacco manufacturer who contravenes any of the provisions of this section shall be liable to a fine at level 5 and the tobacco or other substance in respect of which the offence was committed shall be liable to forfeiture. (Amended L.N. 338 of 1995)

For the purposes of section 77, the Commissioner may issue guidelines specifying any class of information to which this Part applies.

The Commissioner may also specify in the practice guidelines any or all of the following—

The Commissioner—

The practice guidelines are not subsidiary legislation.

The Commissioner may amend or revoke any of the practice guidelines.

Subsections (3) and (4) apply to an amendment or revocation of the practice guidelines in the same way as they apply to the practice guidelines.

A person who is not a value-added service provider must not transmit, on behalf of another person, any specified information using the specified system.

A value-added service provider must not transmit, on behalf of another person, any specified information using the specified system except with that other person’s written authorization.

A person who contravenes subsection (1) or (2) commits an offence and is liable on conviction to a fine at level 3.

A person who holds a valid business registration certificate issued under section 6 of the Business Registration Ordinance (Cap. 310) may apply to the Commissioner for approval to transmit, on behalf of another person, any specified information using the specified system.

On an application made under subsection (1), the Commissioner may grant, or refuse to grant, the approval.

In considering an application, the Commissioner may have regard to any matters that the Commissioner considers relevant, including whether the applicant has failed to comply with any practice guidelines.

On granting an approval, the Commissioner may impose terms or conditions on the approval that the Commissioner considers appropriate.

If, in the opinion of the Commissioner—

the Commissioner may take any of the actions specified in subsection (2) against the provider.

The actions are—

In forming an opinion for the purposes of subsection (1)(b), the Commissioner may have regard to any matters that the Commissioner considers relevant, including whether the value-added service provider has failed to comply with any practice guidelines.

For the purposes of subsection (2)(b), the Commissioner—

This section applies if—

Where the information was transmitted, on behalf of another person, by a value-added service provider with that other person’s written authorization—