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

91. Non-removal of dutiable goods
(1) Where—
(a) any dutiable goods have been left for a period of 3 years in a warehouse; and 
(b) the owner of the goods fails to remove them or to make an application to the Commissioner to have such goods re-entered in the warehouse records, 
the Commissioner may cause a notice in accordance with subregulation (2) to be served on the owner or, if the owner is unknown, to be published in the Gazette. 
(2) The notice shall contain—
(a) a description (including the marks) of the dutiable goods; 
(b) the name of the owner of the goods, if known; and 
(c) the date on which the goods were received into the warehouse,
and shall state that on a date specified therein, being a date not less than 3 months after the service of the notice or the publication thereof in the Gazette, the goods will be offered for sale by public auction unless they are previously removed by the owner or re-entered in the warehouse records. 
(3) Where the dutiable goods to which a notice under subregulation (2) relates are not removed from the warehouse or re-entered in the warehouse records before the date specified for the sale thereof, the Commissioner may sell the goods by public auction. 
(4) On the sale by auction of any goods as aforesaid there shall be deducted from the proceeds of sale, after payment of any necessary expenses connected with the sale thereof, any duties and any other fee or charges payable to the Government or to the keeper of the warehouse wherein such goods had been stored prior to the sale in respect of such goods, and the surplus (if any) after such payments have been made shall be placed on deposit in the Treasury and, if not claimed by the owner of the goods within 12 months thereafter, such amount shall be forfeited to the Government.
(5) Should any goods as aforesaid be unsaleable or should their condition or value be such that the proceeds of sale would not, in the opinion of the Commissioner, pay the necessary expenses of sale by public auction such goods may be destroyed, and no person shall have any claim against any public officer or against the Government for the goods destroyed or for the destruction of such goods.
(L.N. 6 of 1970; L.N. 294 of 1982; L.N. 452 of 1996)

92. Classification of goods
Dutiable goods may be divided into such classes as a warehouse-keeper, with the approval of the Commissioner, may determine in so far as they are compatible with the law relating to dangerous goods. 
(L.N. 294 of 1982; L.N. 452 of 1996)

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

93. Damaged containers
Subject to regulation 88, damaged containers shall be kept in a locked compartment apart from dutiable goods or as the Commissioner may in any case specially direct.
(L.N. 294 of 1982; L.N. 7 of 1987; 4 of 2003 s. 17)

95. Sampling and other treatment of goods
(1) After giving notice to the Commissioner, samples of dutiable goods may be taken and dutiable goods may be repacked, bottled, blended, denatured or treated in any other manner whatever as the Commissioner may permit, in a warehouse. (4 of 2003 s. 19)
(2) Notice under subregulation (1) shall be given in office hours on any working day before that on which the operation begins, and shall specify— (4 of 2003 s. 19)
(a) the nature of the operation;
(b) the name and the number (if any) of the warehouse; and
(c) the day and time when the operation is to begin.
(3) No person shall begin or perform any such operation or any part thereof except under the supervision of a member of the Customs and Excise Service, unless the Commissioner gives written permission to the contrary. (L.N. 452 of 1996) 
(4) Dutiable goods shall not be repacked in containers in less quantities than those specified in regulation 97.
(5) Containers, if any, which are deficient in content shall be filled from others in the same ownership.
(6) Unless the Commissioner otherwise directs, samples shall not be removed from a warehouse until duty has been paid thereon.
(L.N. 294 of 1982)

97. Minimum quantities for removal
The minimum amount of any one kind, brand, preparation or admixture of dutiable goods which may be removed in any one consignment from a warehouse, except as samples or with the written permission of the Commissioner, shall be—

(a) Liquor  8 L  (b) Tobacco—     (i) cigarettes  2 000   (ii) cigars  200   (iii) other manufactured tobacco  1.5 kg   (iv) unmanufactured tobacco  15 kg  (c) Hydrocarbon oil  40 L 
(L.N. 189 of 1982; L.N. 294 of 1982; L.N. 7 of 1987; L.N. 452 of 1996)

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

98. Record of goods
(1) Whenever any goods are taken into or out of a warehouse or are treated in any manner, the warehouse-keeper shall forthwith—
(a) make such entries in respect of the goods as the Commissioner may require, in a stock account or record, in such form as may be approved by the Commissioner; and
(b) send to the Commissioner using a recognized electronic service a copy of such of the information entered in the stock account or record under paragraph (a) as the Commissioner may require. (L.N. 248 of 2001)
(2) Every warehouse-keeper shall, if requested by a member of the Customs and Excise Service, produce the stock account or record referred to in subregulation (1) for examination and shall provide him with copies of that stock account or record or with any other relevant information which the member deems necessary. 
(3) Except with the written permission of the Commissioner, every warehouse-keeper shall retain the stock account or record referred to in subregulation (1) in the warehouse for a period of 24 months. (L.N. 452 of 1996)
(L.N. 7 of 1987)

98A. Keeping of documents by warehouse-keepers
(1) A warehouse-keeper shall keep—
(a) a copy of every relevant document that is issued; and
(b) every relevant document that—
(i) is prepared, including one that is prepared for the purpose of issuing but not issued; or
(ii) is received,
until the expiration of 2 years from the relevant date.
(2) In this regulation—
relevant date (有關日期) means—
(a) where the relevant document relates to the movement of goods into and out of the warehouse, the date on which the goods are taken out of the warehouse;
(b) in any other case, the date on which the document is issued, prepared or received (as the case may be);

relevant document (有關文件) means any document that—
(a) is issued, prepared or received (as the case may be) in the course of the business of the warehouse; and
(b) relates to—
(i) the movement of goods into and out of the warehouse, including delivery orders, goods receipt notes, invoices, credit notes, debit notes, bills of lading or air waybills and air consignment notes; or
(ii) payments made and received in the course of the business of the warehouse, including ledgers, statements of accounts, profit and loss accounts, balance sheets and auditor’s reports.
(4 of 2003 s. 20)