### Dutiable Commodities Ordinance 《應課稅品條例》

26B. Administrative Appeals Board to assess duty
(1) 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. 
(2) 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. 
(Added 46 of 1996 s. 13)

27. Production of documents necessary for calculating duty
(1) 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) 
(2) 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)

28. Delivery of imported goods on giving security for duty
(1) 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) 
(2) 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. 
(Amended L.N. 294 of 1982) [cf. 1952 c. 44 s. 255(1) & (3) U.K.]

### Dutiable Commodities Ordinance 《應課稅品條例》

28A. Goods imported for processing or repacking for export
(1) Where the Commissioner is satisfied that any dutiable goods—
(a) were imported solely for the purpose of further processing or repacking for export; or 
(b) which are beer, are solely for export, 
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) 
(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—
(a) the due observance of conditions imposed under this section; 
(b) the export of the goods; and 
(c) the safe and secure keeping of the goods in the place. 
(3) 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. 
(4) Notwithstanding subsection (3), the Chief Executive in Council may entertain and give effect to any moral claim in respect of any security so forfeited. 
(Added 66 of 1986 s. 17. Amended 12 of 1999 s. 3)

### Dutiable Commodities Ordinance 《應課稅品條例》

30. Contracts for sale of duty-paid goods when duties are altered or repealed
(1) 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. 
(2) 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. 
(3) 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) 
(4) This section shall apply although the goods have undergone some process of manufacture since the duty was paid.

### Dutiable Commodities Ordinance 《應課稅品條例》

32. Recovery of duty, etc.
(1) 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) 
(2) 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) 
(3) 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)

33. Search of baggage and goods
(1) 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) 
(1A) A person shall not be searched except by a person of the same sex. (Added 46 of 1996 s. 16)
(1B) 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)
(2) 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.