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

99. Deficiencies or surpluses
(1) Whenever any deficiency or surplus, from whatever cause, occurs or is found in dutiable goods stored in a warehouse the keeper thereof shall forthwith duly enter the same in the stock account or record required to be kept by regulation 98 and shall within 24 hours report such deficiency or surplus to the Commissioner. 
(2) In the case of a warehouse for hydrocarbon oil the keeper shall report the deficiency or surplus referred to in subregulation (1) in the return required to be furnished by regulation 100(2). 
(L.N. 294 of 1982; L.N. 7 of 1987; 4 of 2003 s. 21)

100. Returns to Commissioner
(1) The keeper of a general bonded warehouse or a public bonded warehouse shall daily, and of a licensed warehouse weekly, or in either case at such other regular intervals and on such days as the Commissioner may appoint, deliver returns to the Commissioner to his satisfaction and in such form as he may specify of all dutiable goods taken into or out of the warehouse, all such operations as are set out in regulation 95, and such other relevant particulars as the Commissioner may require; returns shall be delivered before noon on the day on which they are due, or if that day is a general holiday, on the next working day. (L.N. 452 of 1996) 
(2) The keeper of a warehouse for hydrocarbon oil shall furnish to the Commissioner on the first working day of each month or such other day as the Commissioner may appoint, a return, in such form as the Commissioner may specify, showing—
(a) a balance of stock account of all types of hydrocarbon oil brought forward; 
(b) quantities of oil received into the warehouse; 
(c) details of operation, production, treatment and use of oil in the warehouses; 
(d) quantities of oil delivered or taken for use on payment of duty; 
(e) quantities of oil delivered without payment of duty; 
(f) quantities of oil removed to approved premises; 
(g) quantities of oil exported; 
(h) quantities of oil delivered as stores; and 
(i) a balance of stock account of all types of hydrocarbon oil carried forward. 
(3) For the purpose of this regulation a separate return is required in relation to each warehouse. 
(L.N. 294 of 1982; L.N. 7 of 1987)

101. Charges
Charges by warehouse-keepers for storing or moving dutiable goods shall not exceed such as the Commissioner may approve. 
(L.N. 294 of 1982)

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

102. Attendance of member of Customs and Excise Service may be directed
The Commissioner may, to such extent as he considers necessary for the due protection of the revenue, direct that a member or members of the Customs and Excise Service be in attendance—
(a) at any warehouse; 
(b) during the removal of goods to which this Ordinance applies from one place to another. 
(L.N. 157 of 1974; L.N. 294 of 1982)

103. Payment of fees for attendances
The fees prescribed in Part 7 of the Schedule for attendances by members of the Customs and Excise Service shall be payable by the person in possession or control of the goods to which this Ordinance applies, but the Commissioner may waive payment of the fees in such cases or classes of cases as he thinks fit. 
(L.N. 157 of 1974; L.N. 294 of 1982; L.N. 7 of 1987; E.R. 2 of 2012)

103A. Storage at Customs and Excise warehouse
(1) A person wishing to store goods to which the Ordinance applies at a Customs and Excise warehouse shall obtain the written permission of the Commissioner before storing the goods in the warehouse. 
(2) The fees payable for storage of goods to which the Ordinance applies are specified in the Schedule. 
(L.N. 452 of 1996)

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

104. Penalties
(1) Except as otherwise expressly provided in the Ordinance, any person who acts in contravention of regulations 5, 10, 31, 32, 35, 39, 40, 41, 44, 46, 47, 49, 52, 54, 55A, 58, 61(1), 63, 66, 67, 83A, 84, 95, 97, 98 and 99 shall be guilty of an offence and shall on summary conviction, in addition to any forfeiture under these regulations, be liable— (L.N. 6 of 1970; L.N. 7 of 1987; 16 of 1989 s. 13; L.N. 165 of 1989; 4 of 2003 s. 22)
(a) for the first offence, to a fine of $500,000 and to imprisonment for 12 months;
(b) for every subsequent offence, to a fine of $1,000,000 and to imprisonment for 2 years. (L.N. 338 of 1995)
(2) Any person who acts in contravention of regulations 6, 7, 8, 9, 22A, 25, 29, 30, 33, 34, 38, 45A, 48, 51, 55, 57, 60, 62, 80, 81, 83, 85, 87, 88, 89, 90, 93, 98A, 100, 101 and 103 shall be guilty of an offence and shall on summary conviction, in addition to any forfeiture under these regulations, be liable to a fine of $500,000 and to imprisonment for 12 months. (L.N. 165 of 1989; L.N. 338 of 1995; 4 of 2003 s. 22)
(3) In any case where a magistrate is of the opinion that an offence was committed with intent to avoid payment of duty he may in addition to any fine prescribed by this regulation inflict a fine not exceeding 10 times the amount of duty payable on the goods in respect of which the offence was committed.
(L.N. 452 of 1996)