HK Cap. 109 — Dutiable Commodities Ordinance

To amend the law relating to the taxation and control of liquors, tobacco, hydrocarbon oil, methyl alcohol and other substances, for providing for the licensing of certain dealings in liquors and for purposes connected therewith. (Amended 3 of 1970 s. 2 ; 40 of 1974 s. 2 ; 34 of 1976 s. 2 ; 20 of 1985 s. 2 ; 66 of 1986 s. 2 ; 35 of 1992 s. 2 ; 32 of 1993 s. 2 ) [16 October 1963] L.N. 120 of 1963 (Format changes— E.R. 4 of 2020 ) Part I Preliminary 1. Short title This Ordinance may be cited as the Dutiable Commodities Ordinance . 2. Interpretation (1) In this Ordinance, unless the context otherwise requires— A.T.A. Carnet ( 暫准進口證 ) means a document— (a) in the form set out in the annex to the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods (otherwise known as the A.T.A. Convention) agreed at Brussels on 6 December 1961, or set out in Appendix 1 to Annex A to the Convention on Temporary Admission agreed at Istanbul on 26 June 1990; or (b) in such other form as may from time to time be provided by any amendment to the A.T.A. Convention, so long as it applies to Hong Kong, or by any amendment to the Convention on Temporary Admission, so long as Hong Kong remains a contracting party to it; (Added 46 of 1996 s. 2 . Amended 12 of 1999 s. 3 ) air transhipment cargo ( 航空轉運貨物 ) has the meaning assigned to it in section 2 of the Import and Export Ordinance ( Cap. 60 ); (Added 29 of 2000 s. 4 ) claimant ( 申索人 ) means a person— (a) who claims to be the owner of goods or things liable to forfeiture; (b) who is the authorized agent of a person claiming to be the owner of goods or things liable to forfeiture; (c) who was in possession of goods or things at the time of seizure of the goods or things liable to forfeiture; or (d) who claims to have a legal or equitable interest in goods or things liable to forfeiture, and who makes a claim or petitions under this Ordinance; (Added 70 of 1993 s. 2 ) Commissioner ( 關長 ) means the Commissioner of Customs and Excise and any Deputy or Assistant Commissioner of Customs and Excise; (Added L.N. 294 of 1982 . Amended 12 of 1999 s. 3 ) container ( 容器 ) includes any receptacle or vessel and any wrapper, packing, cover or stopper; Customs and Excise warehouse ( 海關保稅倉 ) means a place specified by the Commissioner under section 7(1)(g) as a Customs and Excise warehouse; (Added 46 of 1996 s. 2 ) dutiable goods ( 應課稅貨品 ) means goods to which this Ordinance applies, which are not exempt from duty and on which the full duty prescribed by law has not been paid, and includes goods on which duty has been paid if subsequently reimported; (Amended 3 of 1970 s. 3 ) duty-paid goods ( 已完稅貨品 ) means goods on which the full duty prescribed by law has been paid; electronic record ( 電子紀錄 ) has the meaning given to that term in section 2(1) of the Electronic Transactions Ordinance ( Cap. 553 ); (Added 19 of 2001 s. 2 ) export ( 出口 ) means to carry or cause to be carried out of Hong Kong by land, air or water and includes the export of anything carried or sent from any country and brought into Hong Kong by land, air or water for the sole purpose of being carried to another country after transhipment into another conveyance, but does not include transit cargo; goods or things liable to forfeiture ( 可予沒收的貨品或東西 ) means the goods and things referred to in section 48(1) and (2) or any of them; (Added 70 of 1993 s. 2 ) gross tonnage ( 總噸位 ) means gross tonnage determined in accordance with the Merchant Shipping (Registration) (Tonnage) Regulations ( Cap. 415 sub. leg. C ); (Added 3 of 1970 s. 3 ) HKDNP is an abbreviation for Hong Kong Duty Not Paid; (Added 46 of 1996 s. 2 ) import ( 進口 ) means to carry or cause to be carried into Hong Kong by land, air or water; information ( 資料 ) has the meaning given to that term in section 2(1) of the Electronic Transactions Ordinance ( Cap. 553 ); (Added 19 of 2001 s. 2 ) information system ( 資訊系統 ) has the meaning given to that term in section 2(1) of the Electronic Transactions Ordinance ( Cap. 553 ); (Added 19 of 2001 s. 2 ) licence ( 牌照 、 牌 ) means a licence granted or issued under this Ordinance or under the former Ordinance; (Replaced 3 of 1970 s. 3 ) liquor licence ( 酒牌 ) means a licence for the sale or supply of liquor at any premises specified therein for consumption on the premises; (Added 3 of 1970 s. 3 ) manifest ( 艙單 ) means the manifest of a ship or aircraft, and in relation to a vehicle, the statement referred to in section 22 of goods imported or for export in such vehicles; manufacture ( 製造 ) includes every kind of preparation, mixing and treatment except packing and unpacking; master ( 船長 ) includes every person, except a pilot, having command or charge of any ship; member of the Customs and Excise Service ( 香港海關人員 ) means a person holding an office specified in Schedule 1 to the Customs and Excise Service Ordinance ( Cap. 342 ); (Amended 46 of 1977 s. 18 ) net register ( 淨註冊噸位 ) means register tonnage determined in accordance with the Merchant Shipping (Registration) (Tonnage) Regulations ( Cap. 415 sub. leg. C ); (Replaced 3 of 1970 s. 3 ) offence ( 罪行 ) means an offence against any of the provisions of this Ordinance, and includes any act or omission declared or deemed by any of the provisions of this Ordinance to be an offence; (Amended 3 of 1970 s. 36 ) pass ( 通行證 ) means a document issued by a licensee who is authorized by the Commissioner under this Ordinance for the removal of dutiable goods from a licensed warehouse; (Added 46 of 1996 s. 2 ) permit ( 許可證 ) means a permit granted or issued under this Ordinance and includes a pass and a voucher; (Amended 46 of 1996 s. 2 ) place ( 地方 ) means any area on land or water and includes any ship, aircraft, vehicle, train, building, structure or enclosure, whether movable or not; (Added 66 of 1986 s. 3 ) recognized electronic service ( 認可電子服務 ) means a service for the interchange of electronic records that is provided by a specified electronic service provider; (Added 19 of 2001 s. 2 ) security device ( 保安裝置 ) means a device issued to a person to be used for authenticating that person as the sender of information using a recognized electronic service; (Added 19 of 2001 s. 2 ) ship ( 船 、 船舶 ) includes every description of vessel (not being or having the status of a vessel of war) used, or adapted for use, in navigation or for the carriage of goods or persons; specified electronic service provider ( 指明電子服務提供者 ) means a person specified under Schedule 1A ; (Added 19 of 2001 s. 2 ) specified eligible agent ( 指明合資格代理人 ) means a person specified under Schedule 1B ; (Added 19 of 2001 s. 2 ) specified goods ( 指明貨品 ) means— (a) liquor, other than wine, with an alcoholic strength of not more than 30% by volume measured at a temperature of 20°C; or (b) wine; (Added 16 of 2008 s. 2 ) specified system ( 指明系統 ) has the meaning given by section 2 of the Import and Export Ordinance ( Cap. 60 ); (Added 30 of 2025 s. 66 ) transit cargo ( 過境貨物 ) means goods which are destined for a place outside Hong Kong and are passing through Hong Kong on the same ship or aircraft without transhipment; (Amended 23 of 1998 s. 2 ) travel document ( 旅行證件 ) means a passport furnished with a photograph of the holder or a similar document establishing to the satisfaction of a member of the Customs and Excise Service or a police officer the identity of the holder and his nationality, domicile or place of permanent residence; (Added 46 of 1996 s. 2 ) voucher ( 憑單 ) means a document issued by a licensee who is authorized by the Commissioner under this Ordinance for the removal from a licensed warehouse of dutiable goods on which duty is deemed to have been paid; (Added 46 of 1996 s. 2 ) warehouse ( 保稅倉 ) means a place set apart for storing dutiable goods and specified by the Commissioner as— (a) a general bonded warehouse; (b) a public bonded warehouse; or (c) a licensed warehouse, but does not include a Customs and Excise warehouse. (Replaced 46 of 1996 s. 2 ) (Amended 46 of 1996 s. 2 ; 78 of 1999 s. 7 ) (2) (Repealed 66 of 1986 s. 3 ) (3) For the purposes of subsection (1), where— (a) duty has been paid on goods by reference to the purpose for which the goods were intended to be used; and (b) the goods are used, or are intended to be used, for some other purpose which attracts a higher rate of duty, 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 ) (4) (Repealed 66 of 1986 s. 3 ) (5) 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 ) 3. Application (1) This Ordinance applies to— (a) subject to section 3AA , alcoholic liquors; (Replaced 16 of 2008 s. 3 ) (b) tobacco other than— (i) any smokeless tobacco product as defined by section 2(1) of the Public Health and Municipal Services Ordinance ( Cap. 132 ); or (ii) any alternative smoking product as defined by section 2(1) of the Smoking (Public Health) Ordinance ( Cap. 371 ); (Replaced 39 of 2021 s. 30 ) (c) the following types of hydrocarbon oil— (i) aircraft spirit; (ii) light diesel oil; (iii) motor spirit; and (iv) kerosene; and (d) methyl alcohol. (Replaced 46 of 1996 s. 3 ) (2) 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. (3) 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. (4) 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 ) (5) 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 ). 3AA. Zero-rated specified goods (1) 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 ). (2) During the period in which the rate of duty is zero rate— (a) the provisions of this Ordinance that are set out in Schedule 4 do not apply to the specified goods; (b) references to dutiable goods in this Ordinance shall be construed as not including the specified goods; (c) the specified goods shall be regarded as duty-paid goods; and (d) references to dutiable commodities (however described) in any other Ordinance shall, in the absence of a contrary intention expressed in that Ordinance, be construed as not including the specified goods. (3) 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. (Added 16 of 2008 s. 4 ) Part IA Use of Electronic Records and Procedures (Part IA added 19 of 2001 s. 3 ) 3A. Presumption regarding information sent by recognized electronic service (1) 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— (a) furnished the information; or (b) made any statement or declaration contained in the information. (2) 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) furnished the information; or (b) made the statement or declaration contained in the information. 3B. Safe-keeping of security device (1) 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. (2) 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. (3) 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. 3C. Duty of specified eligible agent (1) 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. (2) A person who contravenes subsection (1) commits an offence and is liable to a fine at level 3. Part II General 4. Duty (1) 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 . (2) The Legislative Council may by resolution amend Schedule 1 and in particular, may amend it— (a) to impose any duty on any dutiable goods or any class of dutiable goods; (b) to increase, decrease, recast, abolish, vary, waive or remit whether generally or particularly any duty imposed therein to any extent whatever; (c) to impose new duties on any dutiable goods or class of dutiable goods, including goods that are already in Hong Kong at the time such new duties are imposed; or (d) to empower the Commissioner— (i) to make refunds of duty in any particular case or generally; (ii) to assess duty on any dutiable goods not specified in Schedule 1 ; or (iii) to assess duty on a quantity, as specified in Schedule 1 , of dutiable goods at a rate so specified. (Replaced 66 of 1986 s. 5 . Amended 46 of 1996 s. 4 ) 5. (Repealed 46 of 1996 s. 5 ) 6. Regulations (1) The Chief Executive in Council may by regulation prescribe or provide for— (Amended 12 of 1999 s. 3 ) (a) regulating, restricting, licensing or prohibiting, except by licensed persons and on, from or to licensed premises, vehicles, trains, ships or aircraft, as the case may be, the importation, exportation, manufacture, storage, sale, supply, use and possession of goods to which this Ordinance applies; (Amended 66 of 1986 s. 6 ) (aa) the Commissioner to authorize a licensee to issue a pass or voucher for the removal of goods to which this Ordinance applies from a licensed warehouse, and conditions that the Commissioner may apply to the authorization; (Added 46 of 1996 s. 6 ) (b) standards of quality for and determining the quality and origin of, and for packing, canning or bottling any goods (to which this Ordinance applies) to be manufactured, sold or exported under licence; and for materials to be used in such manufacture; (c) (Repealed 46 of 1996 s. 6 ) (d) the construction, maintenance, management and control of licensed premises; (e) books and records to be kept for the purposes of this Ordinance, the manner in which they are to be kept, and the periods for which they are to be preserved, and empowering the Commissioner and any member of the Customs and Excise Service so authorized in writing by him to grant exemptions from any such requirement; (Amended 66 of 1986 s. 6 ) (ea) the Commissioner to specify any form or requirement for giving information under this Ordinance in respect of any goods to which this Ordinance applies; (Added 19 of 2001 s. 4 ) (f) the containers in which goods to which the Ordinance applies may be imported, exported, kept, sold or supplied and for the labelling or marking of such goods and containers; (g) fees other than fees referred to in section 6A ; (Replaced 78 of 1999 s. 7 ) (h) the payment of fees, duties and drawback; (Replaced 66 of 1986 s. 6 ) (ha) the refund of duty— (i) on duty-paid goods used in the manufacture of dutiable goods; (ii) on duty-paid goods destroyed in Hong Kong with the written consent of the Commissioner; (iii) on duty-paid goods exported from Hong Kong with the written consent of the Commissioner; (iv) on duty-paid goods drawn as samples for analysis by the Government Chemist; (iva) on duty-paid fuel for ships of more than 60 tons net register, for use either outside Hong Kong or partly inside and partly outside Hong Kong; (Added 35 of 1992 s. 4 ) (v) on such other duty-paid goods as the Legislative Council may by resolution direct; (Added 66 of 1986 s. 6 ) (i) dispensing with or relaxing any of the provisions of this Ordinance or duties imposed under this Ordinance relating to goods to which this Ordinance applies and empowering the Commissioner to impose conditions in respect of the dispensation or relaxation; (Replaced 57 of 2000 s. 2 ) (ia) exemptions from or refunds of duty which are required by any Ordinance as to immunities and privileges of a diplomatic, consular or similar nature; (Added 40 of 1974 s. 4 ) (j) the furnishing of bonds, or cash or other securities, by licensees and others to secure the due payment of duty and the observance of the provisions of this Ordinance and the conditions of licences; (Amended 3 of 1970 s. 36 ) (k) the examination of the baggage and goods of persons entering or leaving Hong Kong; (ka) the procedures for compounding offences under this Ordinance; (Added 46 of 1996 s. 6 ) (l) requiring importers and exporters of goods to which this Ordinance applies to furnish certificates relating to the goods from places outside Hong Kong; (m) marking by means of chemicals and coloration of hydrocarbon oil; (Amended 66 of 1986 s. 6 ) (n) the issue, suspension and revocation of liquor licences and the establishment of a board for the purpose of issuing liquor licences and the functions, powers and procedure of that board; (Added 3 of 1970 s. 4 . Amended 4 of 1979 s. 2 ; 78 of 1999 s. 7 ) (na) exemptions from the requirement for a liquor licence; (Added 78 of 1999 s. 7 ) (o) regulating the premises in respect of which a liquor licence is granted; (Added 3 of 1970 s. 4 ) (oa) regulating or restricting the sale or supply of liquor; (Added 10 of 2018 s. 3 ) (p) regulating or prohibiting the sale and supply of liquor to minors; (Added 3 of 1970 s. 4 ) (q) regulating or prohibiting the employment and presence of minors on licensed premises; (r) the conditions of employment of minors on licensed premises; (Added 3 of 1970 s. 4 ) (ra) the issue of certificates as evidence of landing, shortages and breakages of cargo or relating to entries in official records; (Added 66 of 1986 s. 6 ) (s) matters in which the Commissioner may give directions for the protection of the revenue and the carrying out of the provisions of this Ordinance, and for empowering him to give such directions; (Amended 3 of 1970 s. 36 ; L.N. 294 of 1982 ) (sa) empowering the Commissioner to grant exemptions in any particular case or generally from any regulations made under this section; (Added 66 of 1986 s. 6 ) (t) anything which is by this Ordinance to be prescribed or provided for by regulation; (u) generally, carrying into effect the provisions of this Ordinance. (2) 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 ) (3) Any regulation made under this Ordinance may provide that in any criminal proceedings for a contravention thereof— (a) it shall be for the person charged with such contravention to prove certain facts; or (b) facts may be presumed, with or without proof of other facts, until the contrary is proved. (4) Any regulation made by the Chief Executive in Council— (a) on the matter stated in subsection (1)(i) ; or (b) in exercise of the powers conferred by subsection (3), shall be subject to the approval of the Legislative Council. (Replaced 57 of 2000 s. 2 ) (4A) Without limiting subsection (1)(n) , regulations made under that subsection may— (a) provide for the composition of the board established under the regulations, including the appointment of its members by the Chief Executive and its staff by the Secretary for Environment and Ecology; (Amended L.N. 106 of 2002 ; L.N. 130 of 2007 ; L.N. 144 of 2022 ) (b) empower the board to determine its procedures and forms for the purposes of those regulations (in addition to the procedure provided in the regulations). (Added 78 of 1999 s. 7 ) (5) (Repealed 48 of 1994 s. 2 ) (6) (Repealed 66 of 1986 s. 6 ) (7) (Repealed 48 of 1994 s. 2 ) (8) (Spent) 6A. Secretary for Environment and Ecology may prescribe fees for liquor licences (Amended L.N. 130 of 2007 ; L.N. 144 of 2022 ) The Secretary for Environment and Ecology may by regulation provide for the fees payable for liquor licences the board established under section 6(1)(n) is empowered to issue, including fees for the issue of a liquor licence or a duplicate licence and renewal, transfer or amendment of a liquor licence and for authorizing a person to manage premises for which a licence has been issued, in place of the licence holder. (Replaced 78 of 1999 s. 7 . Amended L.N. 106 of 2002 ; L.N. 130 of 2007 ; L.N. 144 of 2022 ) 7. Grant and revocation of licences and permits (1) Subject to the provisions of this Ordinance— (a) the Commissioner or other officer deputed by him in that behalf may in his absolute discretion grant and issue licences or permits on payment of the fees, for the periods prescribed, or if no such period is prescribed in any case, for periods of one year at a time, and may renew such licences or permits; (b) the Commissioner or an officer deputed by him to grant a licence or permit may— (i) in granting or renewing the licence or permit impose such special conditions or restrictions in particular cases as he thinks fit; (ii) permit the transfer of the licence or permit from one person to another or, if the licence was issued for certain premises, the substitution therefor of other premises, or may amend the licence or permit, on sufficient cause being shown to his satisfaction and on payment of the fee prescribed for such transfer, substitution or amendment and of such fee, or such proportionate part of such fee, payable under paragraph (a) as the change may involve; (iii) give such directions to licensees or holders of permits in writing in prescribed matters as he may deem necessary for the protection of the revenue; (Amended 66 of 1986 s. 7 ; 19 of 2001 s. 5 ) (iv) revoke the licence or permit on proof to his satisfaction of an offence against this Ordinance, whether any person has been convicted of such offence or not; (c) the Commissioner may determine the form of a licence and any conditions that attach to a licence that he may issue under this Ordinance; (Replaced 46 of 1996 s. 8 ) (d) the Commissioner may determine the form of a permit and any conditions that attach to a permit that he may issue under this Ordinance; (Replaced 46 of 1996 s. 8 ) (e) the Commissioner shall publish a list of general bonded warehouses and a list of public bonded warehouses in January of each year; (Added 46 of 1996 s. 8 ) (f) the Commissioner shall publish details of any alterations to the lists of bonded warehouses within one month of the addition or deletion of a warehouse; (Added 46 of 1996 s. 8 ) (g) the Commissioner may specify premises to be a Customs and Excise warehouse and shall publish details of the Customs and Excise warehouse on a notice board in a place within the Customs and Excise Department to which the public have access. (Added 46 of 1996 s. 8 ) (1A) 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 ) (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 ) (Amended L.N. 294 of 1982 ) 8. Applications for licences and permits Any person seeking a licence or permit or the renewal, extension, transfer or amendment of a licence or permit shall make application— (a) in accordance with regulations; or (b) in any case not provided for by regulations, to the Commissioner in accordance with a form approved by him and subject to his directions, (Amended 19 of 2001 s. 6 ) and shall furnish such information and evidence relating to the application as may be prescribed or as the Commissioner may require. (Replaced 3 of 1970 s. 6 . Amended L.N. 294 of 1982 ) 8A. Determining applications for and revocation of licences in respect of premises (1) 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— (a) whether the applicant possesses the appropriate financial status; (b) whether the books of account and other documents that are kept or proposed to be kept by the applicant in relation to the premises are sufficient for the purpose of auditing; (c) whether the systems, procedures and standards that are used or proposed to be used by the applicant in respect of inventory control, record keeping and security are appropriate; (d) whether the applicant and his responsible personnel are fit and proper persons; and (e) any other relevant matter. (2) No licence shall be granted in respect of any premises which are or will be used wholly or partly as a place of residence. (3) 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— (a) whether the licensee possesses the appropriate financial status; (b) whether the books of account and other documents that are kept by the licensee in relation to the premises are sufficient for the purpose of auditing; (c) whether the systems, procedures and standards that are used by the licensee in respect of inventory control, record keeping and security are appropriate; (d) whether the licensee and his responsible personnel are fit and proper persons; and (e) any other relevant matter. (4) 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— (a) the fact that the person has a conviction in Hong Kong or elsewhere for an offence for which it was necessary to find that the person had acted fraudulently, corruptly or dishonestly; (b) the fact that the person has been convicted of an offence against this Ordinance; (c) if the person is an individual, the fact that the person is an undischarged bankrupt or has entered into a composition or a scheme of arrangement or a voluntary arrangement within the meaning of the Bankruptcy Ordinance ( Cap. 6 ) within the 5 years preceding the date of the application; (d) if the person is a body corporate, the fact that the person is in liquidation, is the subject of a winding-up order or there is a receiver appointed in relation to it or it has entered into a composition or a scheme of arrangement or a voluntary arrangement within the meaning of the Bankruptcy Ordinance ( Cap. 6 ) within the 5 years preceding the date of the application; and (e) any other relevant matter. (5) 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 . (6) In this section, responsible personnel ( 負責人員 ), in relation to a person who is an applicant or licensee (as the case may be), means— (a) where the person is a body corporate, any of its directors; (b) where the person is an unincorporated association, the president, chairman, vice chairman or secretary of its management or executive committee (however described), or a person holding a similar office; or (c) any other person who is or will be wholly or mainly responsible for the management of the premises concerned. (Added 4 of 2003 s. 3 ) 9. Register of requisitions and permits Every requisition for a permit and a copy of every permit issued shall be kept under the control of the officer authorized to issue the permit, and the absence of any requisition or copy from its usual place of keeping shall be prima facie evidence that a permit has not been applied for or, as the case may be, that a permit has not been issued. (Amended 19 of 2001 s. 7 ) 10. (Repealed 4 of 2003 s. 4 ) 11. Powers of the Customs and Excise Service (1) 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— (a) to enter at all reasonable times or, if specially authorized in writing by the Commissioner for the purposes of this section, at any time by day and night and remain as long as he thinks fit upon any premises or place in respect of which any person holds a licence and to inspect and examine the premises or place and every part thereof; (Amended 3 of 1970 s. 7 ) (b) to require the production of any licence, permit, and any book or document kept in pursuance of this Ordinance or any other document which has a bearing on the quantity, origin, value or nature of any goods to which this Ordinance applies, and to inspect, remove and detain for the purpose of examination for so long as the Commissioner may consider necessary and to examine and copy any such books or documents; (Amended 3 of 1970 s. 36 ; 34 of 1984 s. 2 ; 66 of 1986 s. 9 ) (c) to make such examination and inquiry as may be necessary to ascertain whether the provisions of this Ordinance are complied with as respects any goods to which this Ordinance applies; (Amended 3 of 1970 s. 36 ) (d) without payment, to take such samples of any goods to which this Ordinance applies as the Commissioner may direct for examination or for ascertaining the duty payable on such goods, and samples so taken for examination or for ascertaining the duty payable may be disposed of as the Commissioner may think fit; and (e) to exercise such other powers as may be necessary for giving effect to the provisions of this Ordinance. (2) The holder of every licence or permit issued under this Ordinance and his employees 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. (Amended 6 of 2026 s. 9 ) (3) 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. 11A. Books and documents, etc. in non-legible form (1) 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. (2) 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 ) (3) 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— (a) to require the production of any licence, permit, book or other document shall be construed as including the power to require that any information of a kind specified in subsection (4) and relating to such licence, permit, book or other document be produced in the premises or place in a legible form; (b) to inspect, remove and detain for the purposes of examination, or to examine and copy, any licence, permit, book or other document shall be construed as including the power— (i) to require that any information of a kind specified in subsection (4) and relating to such licence, permit, book or other document be produced in a form in which it can be taken away and in which it is either legible or capable of being retrieved on a computer; and (ii) to take away the material so produced. (Added 19 of 2001 s. 8 ) (4) The information specified for the purposes of subsection (3) is information that is— (a) stored in the form of an electronic record in or accessible from the premises or place entered under section 11(1)(a) ; or (b) contained in any device found in the premises or place entered under section 11(1)(a) and that is capable of being retrieved in the form of an electronic record. (Added 19 of 2001 s. 8 ) (Added 66 of 1986 s. 10 ) 12. Seizure without warrant Any member of the Customs and Excise Service may without warrant— (a) seize, remove and detain any goods to which this Ordinance applies and in respect of which he finds or has reasonable cause to suspect that an offence against this Ordinance has been committed, or that the goods are otherwise liable to forfeiture under this Ordinance; (Amended 3 of 1970 s. 36 ) (b) stop and board any ship, aircraft, train or vehicle and search the same and every part thereof, and may remain thereon as long as it remains in Hong Kong. 13. Ships failing to bring to The master of any ship not exceeding 250 tons gross tonnage in the waters of Hong Kong who shall refuse to stop and receive any member of the Customs and Excise Service on board such ship or who shall refuse or neglect, to bring his ship to when hailed by a member of the Customs and Excise Service in charge of any ship employed in the service of the Government of Hong Kong having displayed the customary flag or having exhibited or made a recognition signal shall be guilty of an offence and shall be liable to a fine at level 5 in addition to any other penalty to which he may be liable under the provisions of this Ordinance. (Amended 3 of 1970 s. 8 ; L.N. 338 of 1995 ) [cf. 1952 c. 44 s. 78 U.K.] 14. Search of place or ship with warrant or authority or by police officer (1) 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 ) (a) to enter the place named in the warrant and there to search for and seize, remove and detain any such goods; and (b) to arrest any person being in such place in whose possession such goods may be found, or whom such member or officer may reasonably suspect of having concealed or deposited any such goods there or thereabout. (Amended 66 of 1986 s. 11 ) (2) Such member or officer may, if necessary— (a) break open any outer or inner door of the place and enter thereinto; (b) forcibly enter the place and every part thereof; (c) remove by force any obstruction to such entry, search, seizure and removal as he is empowered to effect; (d) detain every person found in such place and prevent every person from approaching or entering the same, until the search is complete; (e) seize, remove and detain any such goods, whether in such place or in any place whatever within Hong Kong, in the possession, custody or control of any of the persons against whom his warrant has been issued. (Amended 66 of 1986 s. 11 ) (3) 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 ) (4) (Repealed 66 of 1986 s. 11 ) 15. Seizure of things used for commission of offences (1) 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 ) (a) any receptacle in which the goods are contained; (b) any ship not exceeding 250 tons gross tonnage or any vehicle or aircraft not being a public transport or state aircraft in which the goods are found; (Amended 3 of 1970 s. 9 ) (c) any machinery, implement, utensil or material used or intended to be used for the commission of an offence against this Ordinance; and (d) anything which may appear to be or to contain evidence that any offence against this Ordinance has been or is about to be committed. (Amended 3 of 1970 s. 36 ) (2) For the purposes of this section, public transport ( 公共交通工具 ) in relation to vehicle means taxis or public buses as defined in section 2 of the Road Traffic Ordinance ( Cap. 374 ). (Amended 75 of 1982 s. 114 ) 16. Obstruction of member of the Customs and Excise Service or police officer No person shall— (a) delay, obstruct, hinder or molest any person duly engaged in the performance of any duty or in the exercise of any power imposed or conferred on him by or under this Ordinance or any person acting in his aid; or (Amended 3 of 1970 s. 36 ) (b) rescue, damage or destroy any thing so liable to forfeiture or do anything calculated to prevent the procuring or giving of evidence as to whether or not any thing is so liable to forfeiture; or (c) fail to produce any licence, permit, book or document which he is required by or in pursuance of this Ordinance to produce; or (d) fail to comply with the requisition of any person duly engaged in the performance of any duty or the exercise of any power under this Ordinance. 17. Restrictions on dealing with and possession of certain goods (1) 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— (a) except in accordance with the provisions of this Ordinance; or (Amended 3 of 1970 s. 36 ) (b) unless he has discharged all the obligations with respect to the goods imposed upon him by or under this Ordinance. (2) 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 ) (3) 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 ) (3A) A person who imports goods to which this Ordinance applies without a licence— (a) for his own use other than for trade or business and the goods are declared to a member of the Customs and Excise Service; or (b) as a commercial consignment entered in a manifest, shall, after import of the goods, immediately apply for— (i) an import licence, or an import and export licence; and (ii) a permit. (Replaced 46 of 1996 s. 9 ) (3AA) A person shall not— (a) remove, for the purpose of export, duty-paid goods for which a refund of duty has been applied without a permit; or (Added 46 of 1966 s. 9 ) (b) export— (i) dutiable goods; or (ii) duty-paid goods for which a refund of duty has been applied, except under and in accordance with a licence. (Replaced 67 of 1997 s. 2 ) (3AB) A person shall not, except under and in accordance with a licence, manufacture— (a) alcoholic liquor, except as provided in section 64A ; (b) methyl alcohol, tobacco or hydrocarbon oil. (Replaced 57 of 2000 s. 3 ) (3AC) A person who contravenes subsection (3), (3A), (3AA) or (3AB) commits an offence. (Added 46 of 1996 s. 9 ) (3ACA) A person— (a) must not use (or permit the use of) any duty-exempt methyl alcohol except on a specified outbound vessel and in the way described in regulation 12(1)(gaa) of the Dutiable Commodities Regulations ( Cap. 109 sub. leg. A ); (b) must not sell or supply (or permit the sale or supply of) any duty-exempt methyl alcohol except where the methyl alcohol is planned to be placed in the fuel tank of a specified outbound vessel for the use described in that regulation; (c) must not place (or cause to be placed) any duty-exempt methyl alcohol in the fuel tank of any conveyance, or any other machine, other than a specified outbound vessel; or (d) must not be in charge of any conveyance, or any other machine, other than a specified outbound vessel where the fuel tank of the conveyance or machine contains any duty-exempt methyl alcohol. (Added 6 of 2026 s. 3 ) (3AD) A person does not require a licence or permit for dutiable goods that are— (a) exempt from duty under this Ordinance; or (b) transit cargo or air transhipment cargo. (Added 46 of 1996 s. 9 . Amended 29 of 2000 s. 4 ) (3AE) 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 ) (3AF) A person does not require a permit to remove goods to which this Ordinance applies from an aircraft directly to— (a) a Customs and Excise warehouse; (b) a general bonded warehouse; or (c) a licensed warehouse for the storage of aircraft store, at the airport. (Added 46 of 1996 s. 9 ) (3AG) 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 ) (3B) 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 ) (4) 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 ) (5) 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 ) (6) No person shall have any dutiable goods in his possession, custody or control unless— (a) he is— (i) the holder, or the employee of the holder, of a removal or export permit, personally conveying the goods direct from one place, ship, vehicle, train or aircraft to another place, ship, vehicle, train or aircraft in accordance with the permit; or (ii) the licensee, or the employee of the licensee, of a general bonded warehouse, personally conveying the goods, if imported in a ship, vehicle, train or aircraft and duly entered in the manifest, direct from the ship, vehicle, train or aircraft in which they were imported to the warehouse; or (Amended 6 of 2026 s. 3 ) (b) the goods are— (i) in a general bonded warehouse, a public bonded warehouse or a licensed warehouse; or (Amended 46 of 1996 s. 9 ) (ii) in a place licensed for the manufacture of such goods; or (iii) (Repealed 46 of 1996 s. 9 ) (iv) in a ship, vehicle, train or aircraft, if the goods were imported, or are to be exported, in that ship, vehicle, train or aircraft and are duly entered in the manifest; or (Amended 66 of 1986 s. 13 ) (v) in a place approved by the Commissioner under section 28A ; or (Added 66 of 1986 s. 13 . Amended 29 of 2000 s. 4 ) (vi) air transhipment cargo. (Added 29 of 2000 s. 4 ) (7) 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.] (8) 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— (a) in a general bonded warehouse, a public bonded warehouse or licensed warehouse; or (Amended 46 of 1996 s. 9 ) (b) in the place where they were manufactured; or (c) in the ship, vehicle, train or aircraft in which they were imported. (Replaced 46 of 1996 s. 9 ) (d) (Repealed 46 of 1996 s. 9 ) (9) 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. (10) It is not a defence to a charge for contravening a provision under this section that the possession or control of the goods or other thing concerned by the defendant was a joint possession or control. (Replaced 6 of 2026 s. 3 ) (11) It is a defence to a charge for contravening a provision 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 . Amended 6 of 2026 s. 3 ) (12) In this section— outbound vessel exemption ( 出航船隻豁免 ), in relation to any duty-exempt methyl alcohol, means the exemption of the methyl alcohol from duty by virtue of regulation 12(1)(gaa) of the Dutiable Commodities Regulations ( Cap. 109 sub. leg. A ); relevant approval ( 有關批准 ), in relation to any duty-exempt methyl alcohol, means the approval mentioned in regulation 12(1)(gaa) of the Dutiable Commodities Regulations ( Cap. 109 sub. leg. A ) concerning the outbound vessel exemption for the methyl alcohol; specified outbound vessel ( 指明出航船隻 ), in relation to any duty-exempt methyl alcohol, means an outbound vessel as specified in the relevant approval for the outbound vessel exemption for the methyl alcohol. (Added 6 of 2026 s. 3 ) (13) For this section, whether a vessel is an outbound vessel is to be determined in accordance with regulation 12(1B) of the Dutiable Commodities Regulations ( Cap. 109 sub. leg. A ). (Added 6 of 2026 s. 3 ) 18. (Repealed 29 of 1989 s. 3 ) 19. Goods embarked for export not to be relanded (1) 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 ) (2) For the purpose of this section, public transport ( 公共交通工具 ) in relation to vehicle means taxi , public light bus or public bus as defined in section 2 of the Road Traffic Ordinance ( Cap. 374 ). (Amended 75 of 1982 s. 114 ) (Amended 3 of 1970 s. 12 ) [cf. 1876 c. 36 s. 120 U.K.] 20. Restrictions on import and export Except with the written permission of the Commissioner, no goods to which this Ordinance applies shall— (a) be imported or exported otherwise than by air, road, rail or sea and to or from such ports or places and by such routes; or (Amended L.N. 235 of 1996 ) (b) be landed from or loaded or taken on any ship, aircraft, train or vehicle elsewhere than at such places, as the Commissioner by notification in the Gazette may appoint. (Amended L.N. 294 of 1982 ) 21. Penalty on not bringing to at stations; or carrying away officers (1) 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 ) (2) 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 ) (3) 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.] 22. Import and export statements (1) 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 ) (2) 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 ) (3) 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 ) (4) 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 ) (5) 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. (6) 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 ) (7) 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— (a) a manifest of the cargo imported or exported in the ship, aircraft or vehicle is lodged for the purposes of regulation 11 or 12 (as may be appropriate) of the Import and Export (Registration) Regulations ( Cap. 60 sub. leg. E ) using the specified system; (Amended 30 of 2025 s. 68 ) (b) the manifest contains such particulars in relation to the goods as is required to be contained in a statement furnished to the Commissioner under subsection (1); and (c) the manifest is lodged within the period specified for the furnishing of a statement under subsection (1). (Added 19 of 2001 s. 9 ) (8) 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— (a) a statement as required under subsection (1) shall be furnished to the Commissioner in accordance with that subsection, except that the statement shall be furnished within 14 days after service of the notice or such longer period as the Commissioner may specify in the notice; (b) subsection (5) shall apply in relation to a failure to comply with this subsection as it applies in relation to a failure to comply with subsection (1). (Added 19 of 2001 s. 9 ) (9) 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— (a) a manifest of the cargo imported or exported in the ship or aircraft is lodged for the purposes of regulation 11 or 12 (as may be appropriate) of the Import and Export (Registration) Regulations ( Cap. 60 sub. leg. E ) using the specified system; and (Amended 30 of 2025 s. 68 ) (b) the manifest is lodged within the period specified for the furnishing of a statement under subsection (2). (Added 19 of 2001 s. 9 ) (10) 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— (a) a statement as required under subsection (2) shall be furnished to the Commissioner in accordance with that subsection, except that the statement shall be furnished within 14 days after service of the notice or such longer period as the Commissioner may specify in the notice; (b) subsection (5) shall apply in relation to a failure to comply with this subsection as it applies in relation to a failure to comply with subsection (2). (Added 19 of 2001 s. 9 ) 23. Removal of goods from ships, vehicles or aircraft (1) 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 employee of such permittee or licensee. (Amended 6 of 2026 s. 9 ) (1A) 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 ) (1B) 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 ) (2) 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 ) (3) 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.] (4) 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 ) (5) A person who does not comply with a direction of the Commissioner under subsection (4) commits an offence. (Added 46 of 1996 s. 10 ) (Amended 46 of 1996 s. 10 ) 24. Ships’ or aircraft stores, etc. (1) 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 s