### Customs and Excise Service Ordinance 《香港海關條例》

19B. What the Fund consists of
The Fund consists of the following—
(a) any donations made to the Fund;
(b) if a Customs and Excise Staff Purchase Scheme is established under section 19E, proceeds derived from transactions under the Scheme; 
(c) proceeds from the sale of souvenirs and the disposal of other property held for the purposes of the Fund;
(d) all money received from the letting of holiday premises, or the hire of recreational facilities, held for the purposes of the Fund;
(e) all fees collected from social, educational and recreational activities organized by or on behalf of the Commissioner for the purposes of the Fund;
(f) money derived from the investment of the Fund;
(g) money accruing as interest on loans made from the Fund;
(h) gifts of money required under the notice from time to time given by the Chief Executive for the purposes of section 3 of the Prevention of Bribery Ordinance (Cap. 201) to be disposed of by being paid into the Fund; (Amended 10 of 2005 s. 219; 26 of 2012 s. 49)
(i) any money voted to the Fund by the Legislative Council;
(j) money held in the Fund immediately before the commencement* of Schedule 5 to the Disciplined Services Welfare Funds Legislation (Amendment) Ordinance 1999 (58 of 1999) and money which was, immediately before that commencement, recoverable for the Fund and which is subsequently paid to, or recovered for, the Fund after that commencement;
(k) money paid or payable to the credit of the Fund from any other lawful source.
Editorial Note:* Commencement date: 19 November 1999.

19C. Functions of corporation
(1) Subject to this Part, the principal function of the corporation is to administer the Fund, and the property derived from the application of the Fund, for the benefit of beneficiaries and others as provided by this Part.
(2) The corporation has such ancillary functions as are necessary to enable it to perform its principal function.
(3) The corporation is required—
(a) to act honestly in all matters relating to its principal function; and 
(b) to exercise in relation to all matters relating to the administration of the Fund the same degree of care, skill and diligence as an ordinary prudent person would exercise in dealing with property of another person for whom the person felt morally bound to provide; and 
(c) to ensure that its functions relating to the Fund are performed or exercised in the best interests of beneficiaries.

### Customs and Excise Service Ordinance 《香港海關條例》

19D. What the Fund may be used for
(1) The Fund may be used for any of the following purposes—
(a) providing and maintaining amenities for the use and enjoyment of the beneficiaries;
(b) acquiring real and personal property for the purpose specified in paragraph (a);
(c) making payments to the corporation’s employees in respect of their employment;
(d) making payments for the services of the corporation’s agents; 
(e) compensating members of the Service for extra services provided by them;
(f) making loans to beneficiaries;
(g) granting financial assistance to dependants of deceased members and deceased former members of the Service in order to meet the funeral expenses of those deceased members and deceased former members;
(h) making grants, allowances and gifts to beneficiaries for purposes other than the purpose mentioned in paragraph (g);
(i) making or acquiring souvenirs for sale to beneficiaries and others;
(j) if a Customs and Excise Staff Purchase Scheme is established under section 19E, undertaking transactions for the purpose of giving effect to the Scheme;
(k) making donations to charitable or community organizations;
(l) paying interest that is payable on loans made to the corporation or the Fund.
(2) The corporation—
(a) may dispose of property derived from the application of the Fund that is, in its opinion, no longer required for the purposes of the Fund; and 
(b) may pay from the Fund the expenses incurred in disposing of the property.
(3) Loans to beneficiaries may, at the discretion of the corporation, be granted free of interest or subject to the payment of interest. 
(4) Whenever the Commissioner considers it appropriate to do so, the Commissioner may permit persons who are not beneficiaries to enjoy the use of amenities derived from the application of the Fund. Permission may be granted subject to such conditions as the Commissioner considers appropriate.

19E. Corporation may establish Customs and Excise Staff Purchase Scheme
(1) The corporation may establish and maintain a scheme, to be known as the “Customs and Excise Staff Purchase Scheme”, under which— (Amended E.R. 5 of 2020)
(a) the Fund may be used to acquire goods or services for resupply to beneficiaries, or to finance arrangements for the supply of goods or services to beneficiaries; and
(b) payment by beneficiaries for the goods or services may be made either in a single cash sum or by instalments.
(2) If a Customs and Excise Staff Purchase Scheme is established, the corporation must ensure that the proceeds derived from transactions under the Scheme are credited to the Fund.
(3) For the purposes of this section, supply (供應) and resupply (重新供應) mean supply and resupply for sale.

19F. Corporation may make donations
The corporation may, whenever appropriate, donate money from the Fund to charitable or community organizations on such terms and conditions as it thinks fit.

### Customs and Excise Service Ordinance 《香港海關條例》

19G. Corporation may employ staff
(1) The corporation may, for the purposes of this Part—
(a) employ persons under contracts of employment; or
(b) use the services of any staff or facilities of the Service. 
(2) The corporation may fix the remuneration and other conditions of employment of its staff.

19H. Corporation may engage agents
The corporation may engage and pay agents to transact any business or do any act (including receiving or paying money) that the corporation is authorized or required to do for the purposes of this Part.

19I. Corporation may delegate its functions
(1) The corporation may delegate to a specified member, or the holder of a specified office, in the Service any of its functions, other than this power of delegation.
(2) A delegation under this section may—
(a) be general or limited; and
(b) be revoked, wholly or partly, by the corporation. 
(3) A delegated function is to be performed or exercised only in accordance with any conditions to which the delegation is subject. 
(4) A delegate may, in the performance or exercise of a function delegated under this section, exercise any other function that is incidental to the delegated function.
(5) A delegated function that is duly performed or exercised by a delegate is taken to have been performed or exercised by the corporation. 
(6) If a function is delegated to the holder of a particular office in the Service—
(a) the delegation does not cease to have effect merely because the person who was the holder of the office when the function was delegated ceases to be the holder of that office; and 
(b) the function may be exercised, or, in the case of a duty, must be performed, by the person for the time being occupying or acting in the office. 
(7) A function that has been delegated may be performed or exercised by the corporation despite the delegation. 

19J. Corporation may enter into contracts and other transactions
(1) The corporation may enter into contracts and other transactions for the purposes of the Fund.
(2) A person who pays money under a contract or other transaction purporting to be entered into under this section has no obligation to see that the money is paid into the Fund.
(3) A person who enters into a contract or other transaction with another person who purports to be a delegate of the corporation has no obligation to be satisfied that the corporation has delegated to the other person the power to enter into the contract or other transaction.