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

34. Examination of articles (other than baggage) on shore, ship, etc.
Any box, chest, package or other article, other than passenger’s baggage accompanied by the owner thereof, which is being landed from or is being embarked on any ship, aircraft, vehicle or train or has been landed therefrom or is in or on board thereof, or which is on or is being removed from or on to any island, landing place, wharf, warehouse, platform or place adjoining thereto or used in connection therewith, or which is being brought into or which is being taken out of or has been brought into Hong Kong by land, sea or air—
(a) may be examined and searched by any member of the Customs and Excise Service and may be detained until any person in charge thereof has opened the same for such examination and search, and if not so opened may be removed by such member of the Customs and Excise Service to such place as the Commissioner may direct; 
(b) may be broken open by the orders of any member of the Customs and Excise Service authorized by the Commissioner in that behalf either generally or for a particular occasion, or of any police officer not below the rank of inspector, for such examination and search: 
Provided that any person in charge or possession of such box, chest, package or other article shall be given every reasonable facility for being present at such breaking, examination and search. 
(Amended L.N. 294 of 1982)

34A. Declaration by persons entering Hong Kong
(1) 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. 
(2) 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. 
(3) 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. 
(Added 46 of 1996 s. 17)

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

36. Misrepresentation, concealment, removal of goods, and defacement of licence or permit
(1) 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)
(2) Any person who—
(a) attempts to evade payment of duty on any goods to which this Ordinance applies, embarks or causes to be embarked for exportation on any ship or aircraft, or produces or causes to be produced to any member of the Customs and Excise Service to be so embarked—
(i) any goods to which this Ordinance applies and which are not intended for export; or
(ii) any goods, matter or thing as goods to which this Ordinance applies, the same not being goods to which this Ordinance applies or which are different in type, nature, quantity or quality from the goods shown on any export permit or statement which is presented and which purports to cover such goods; or 
(b) with any such intent fraudulently removes, deposits or conceals any goods, matter or thing; or 
(c) after any goods to which this Ordinance applies have been embarked for exportation on any ship or aircraft, without the consent of the Commissioner opens the packages in which the goods are contained or cancels, or obliterates, or alters the marks, letter or devices thereon, 
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) 
(3) 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. 
(Amended 46 of 1996 s. 18)[cf. 1840 c. 18 s. 15 U.K.; 1918 c. 15 s. 15(5) U.K.]

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

37. Forging documents, etc.
(1) No person shall—
(a) forge or falsify any document which is required by or under the provisions of this Ordinance or which is used in the transaction of any business relating to any trade involving goods to which this Ordinance applies; or 
(b) knowingly accept, receive, or use any such document so forged or falsified; or 
(c) without lawful authority alter or deface any such document after it is officially issued; or (Amended 66 of 1986 s. 19) 
(d) forge any seal, signature, initials or other mark of or used by any officer for the verification of such a document or for the security of goods or for any other purpose relating to the provisions of this Ordinance. (Amended 3 of 1970 s. 36; 49 of 1992 s. 5) [cf. 1952 c. 44 s. 302 U.K.]
(2) In this section, forge (偽造) has the meaning assigned to that term by Part IX of the Crimes Ordinance (Cap. 200). (Added 49 of 1992 s. 5)

38. Restrictions on use and transfer of permits and licences
(1) No person shall without the consent of the Commissioner or an officer authorized in accordance with section 7—
(a) transfer; or 
(b) supply, permit or allow any other person to use, 
any licence or permit issued under this Ordinance. 
(2) 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. 
(Amended 3 of 1970 s. 36; L.N. 294 of 1982)

38A. Duty exempt goods dutiable in certain cases
(1) 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) the person is liable to pay duty as if the exemption had not been granted; and 
(b) the goods become dutiable goods. 
(2) 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. 
(Added 46 of 1996 s. 19)