### Dutiable Commodities Regulations 《應課稅品規例》

6. Marking containers
(1) Except with the written permission of the Commissioner, containers shall bear legibly and permanently marked thereon— (L.N. 452 of 1996)
(a) a description of the contents at least 50 mm high; and (L.N. 452 of 1996)
(b) if for export, adequate shipping marks, serial numbers and in English letters or Chinese characters at least 25 mm high—
(i) “FOR EXPORT” or “出口用”; or
(ii) “AIRCRAFT STORES” or “飛機補給品”; or
(iii) “SHIP STORES” or “船舶補給品”. (L.N. 452 of 1996)
(1A) The Commissioner may for the purposes of the Ordinance require dutiable goods for export or for use as aircraft stores or ship stores to be marked “HKDNP” in the manner specified by him. (L.N. 452 of 1996)
(2) There shall be a sufficient number of such markings on each container to ensure that when containers are stacked one above another at least one set of markings is plainly visible. 
(3) This regulation shall not apply to transit cargo or air transhipment cargo. (29 of 2000 s. 4)
(L.N. 6 of 1970; L.N. 189 of 1982; L.N. 294 of 1982)

7. Ship and aircraft stores
The master or any person for the time being in charge of any ship or aircraft in which there are stores to which the Ordinance applies shall—
(aa) on the request of a member of the Customs and Excise Service give the information regarding the quantity of stores carried on board in writing in the form which is specified by the Commissioner; (L.N. 452 of 1996) 
(a) immediately on receipt of such stores cause them to be kept under his control; (L.N. 157 of 1974; L.N. 294 of 1982; L.N. 7 of 1987) 
(b) maintain an accurate record of all such stores and upon receipt or issue of any such stores forthwith make all necessary entries therein, and where there is more than one place in which such stores are kept, one record only shall be maintained which shall show the stocks in each and all such places; 
(c) supply or sell such stores only to members of the crew or to passengers; 
(d) not issue in any one day any greater quantity of such stores than is sufficient for the use of members of the crew and passengers on that day.

### Dutiable Commodities Regulations 《應課稅品規例》

8. Quantities of dutiable goods allowed in possession of passengers and crew
(1) A passenger in or crew member of a ship or aircraft, while the ship or aircraft is in Hong Kong, shall not have in his possession, custody or control on board the ship or aircraft without the permission of the Commissioner any dutiable liquor or tobacco in excess of—
(a) for liquor, 1 L of spirits or table wine, or 4 L of beer or stout, and 1/2 L of port, sherry or liqueur; 
(b) 250 grams of tobacco, or 50 cigars, or 200 cigarettes. 
(2) Quantities in excess of these amounts are permitted and are not liable to forfeiture if they are the property of the officer, crew member or passenger, stored in the place provided for the custody of ship or aircraft stores under the provision of regulation 7 and are shown on the record required by regulation 7 and are included in the Import and Export Statement and in an application for ship or aircraft stores. 
(L.N. 452 of 1996)

### Dutiable Commodities Regulations 《應課稅品規例》

9. Foreign landing certificate and receipt for stores to be delivered to Commissioner
(1) Within a reasonable time after the export of dutiable goods or duty-paid goods for which a refund of duty has been applied, excluding those supplied as stores to aircraft or ships replenishing their stores in Hong Kong, of which the duty exceeds $500, the exporter shall deliver to the Commissioner a certificate of the authority in the place of destination that the goods have been landed there. The Commissioner may require a certificate for any goods exported whether or not the duty exceeds $500. (L.N. 452 of 1996) 
(2) The exporter of any goods, including stores, which are dutiable or exempt from duty or on which duty has been paid and a refund of duty has been applied for, and who holds a permit that was sent to him in paper form, shall give to the Commissioner endorsed on the permit— (L.N. 248 of 2001)
(a) a certificate signed by a member of the Customs and Excise Service that he has examined the goods; and 
(b) a receipt for the goods signed by the master or officer in charge of the ship or by the freight supervisor of the aircraft or by an officer of the Post Office if the goods are sent by post, or by a member of the Customs and Excise Service that the goods have been delivered for export in any other case. (L.N. 452 of 1996) 
(3) Every person requiring a permit to export any goods to which this regulation applies may be required by the Commissioner to furnish a security, with such cash or bond as he shall direct, for the due observance of this regulation. (L.N. 7 of 1987) 
(4) The Commissioner may relax all or any of the requirements of this regulation as he may think fit in relation to any goods to which this Ordinance applies. 
(L.N. 294 of 1982)

### Dutiable Commodities Regulations 《應課稅品規例》

10. When duty payable
Duty shall be paid upon dutiable goods—
(a) if imported and not removed to a warehouse, before the goods are removed from the ship, aircraft, train or vehicle on which they were imported;
(b) if grown, produced or manufactured in Hong Kong and not removed to a warehouse, before the goods are removed from the premises on which they were grown, produced or manufactured; 
(c) (Repealed 16 of 1989 s. 6) (d)  if in a warehouse and not removed for export or to another warehouse, before the goods are removed from the warehouse: 

Provided that the Commissioner may—
(i) allow a reasonable time not exceeding 6 weeks, or such other period as the Commissioner may allow after the duty becomes payable, for payment of the duty; and 
(ii) as a condition precedent to the granting of such time require the person to whom the time is granted to furnish a security, with such cash or bond as the Commissioner so requires, for the payment of such duty. 
(L.N. 294 of 1982; 20 of 1985 s. 13; L.N. 7 of 1987; 16 of 1989 s. 6; L.N. 452 of 1996)

11. Receipts
The officer to whom any duty is paid shall cause a receipt to be endorsed on the appropriate Removal Permit for duty-paid goods.