### Import and Export Ordinance 《進出口條例》

13O. Supplementary provisions about enforcement powers of members of Customs and Excise Service
(1) Part VI does not apply to any article seized, removed or detained under section 13N(4).
(2) Such an article may be retained in the custody of a member of the Customs and Excise Service until it is transferred to an inspector for the enforcement of section 13B.
(3) However, if the article is, or a member of the Customs and Excise Service reasonably suspects that it is, a specified intermodal transhipment cargo, subsection (2) also does not apply to the article and, accordingly, section 102 of the Criminal Procedure Ordinance (Cap. 221) applies to the article.

13P. Inspectors to enforce section 13B
(1) If a public officer is appointed under section 15F of the Smoking (Public Health) Ordinance (Cap. 371) to exercise a power and perform a duty, the officer may also exercise a power conferred, and perform a duty imposed, on the officer by section 13Q.
(2) For the purposes of subsection (1), it does not matter whether the appointment is made before, on or after the date on which the Import and Export (Amendment) Ordinance 2023 (16 of 2023) comes into operation.

### Import and Export Ordinance 《進出口條例》

14. Alteration of vessel, aircraft or vehicle for the purpose of smuggling
(1) Any person who alters the fittings, fabric or structure, or makes use of the altered fittings, fabric or structure, of any vessel, aircraft or vehicle for the purpose of smuggling any article into or out of Hong Kong shall be guilty of an offence and shall be liable—
(a) on summary conviction to a fine of $500,000 and to imprisonment for 2 years;
(b) on conviction on indictment to a fine of $2,000,000 and to imprisonment for 7 years. (Amended 1 of 1994 s. 6)
(2) If—
(a) the Commissioner, any authorized officer or any member of the Customs and Excise Service reasonably suspects that any vessel, aircraft or vehicle has been used or is intended to be used for the purpose of smuggling; and
(b) the vessel, aircraft or vehicle is found in Hong Kong to have—
(i) any false bulkhead, bow, side or bottom;
(ii) any secret or disguised place adapted for the purpose of concealing any article; or
(iii) any hole, pipe or other device adapted for the purpose of smuggling,
the fittings, fabric or structure of the vessel, aircraft or vehicle shall be presumed to have been altered for the purpose of smuggling an article into or out of Hong Kong in the absence of evidence to the contrary. (Amended L.N. 294 of 1982)
(Amended 22 of 1991 s. 5)

### Import and Export Ordinance 《進出口條例》

17. All cargo to be recorded in manifest
(1) All cargo which is imported or exported shall be recorded in a manifest which shall contain such particulars as the Commissioner may prescribe.
(2) For the purposes of subsection (1) the Commissioner may, by notice published in the Gazette, prescribe the particulars of the cargo and the particulars of the consignment of cargo to be recorded.
(Replaced 36 of 1983 s. 4)

18. Offence of importing or exporting unmanifested cargo
(1) Any person who—
(a) imports any unmanifested cargo; or
(b) exports any unmanifested cargo,
shall be guilty of an offence and shall be liable—
(i) on summary conviction to a fine of $500,000 and to imprisonment for 2 years;
(ii) on conviction on indictment to a fine of $2,000,000 and to imprisonment for 7 years. (Amended 60 of 1980 s. 4; 3 of 1984 s. 2; 22 of 1991 s. 7)
(2) It shall be a defence to a charge under this section if the defendant proves that he did not know and could not with reasonable diligence have known that the cargo was unmanifested.
(Amended 1 of 1994 s. 8)

### Import and Export Ordinance 《進出口條例》

18A. Assisting, etc., in export of unmanifested cargo
(1) Any person who knowingly—
(a) has possession of any cargo;
(b) assists with the carrying, removing, depositing, harbouring, keeping or concealing of any cargo; or
(c) otherwise deals with any cargo,
with intent to export the cargo without a manifest or with intent to assist another person to export the cargo without a manifest is guilty of an offence and liable—
(i) on summary conviction to a fine of $500,000 and to imprisonment for 2 years;
(ii) on conviction on indictment to a fine of $2,000,000 and to imprisonment for 7 years. (Amended 1 of 1994 s. 9)
(2) Any person who—
(a) has possession of any cargo;
(b) assists with the carrying, removing, depositing, harbouring, keeping or concealing of any cargo; or
(c) otherwise deals with any cargo,
in circumstances that give rise to a reasonable suspicion that there is intent on the part of that person to export the cargo without a manifest or to assist another person to export the cargo without a manifest, the first mentioned person will be presumed to have such intent in the absence of evidence to the contrary.
(Added 22 of 1991 s. 8)

19. Written list showing ports of call to be furnished to the Commissioner
(1) The owner of any vessel shall, if required to do so by the Commissioner, an authorized officer or a member of the Customs and Excise Service, furnish forthwith to the Commissioner or to the authorized officer or member of the Customs and Excise Service, a written list showing, so far as the owner is aware, every port or place at which the vessel has called during the period of 3 months immediately preceding the date of its arrival in Hong Kong. (Amended L.N. 294 of 1982)
(2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine at level 1. (Amended E.R. 2 of 2021)