### Estate Duty Ordinance 《遺產稅條例》

33. Relief in the case of certain interests which do not fall into possession
(1) In the case of settled property, where the interest of any person under the settlement fails or determines by reason of his death before it becomes an interest in possession, and subsequent limitations under the settlement continue to subsist, the property shall not be deemed to pass on his death.
(2) For the purposes of this section, the term settlement (授產契) means any deed, will, agreement for a settlement, or other instrument, or any number of instruments, whether made before or after or partly before and partly after 27 February 1931, under or by virtue of which instrument or instruments any property, or any estate or interest in any property, stands for the time being limited to or in trust for any persons by way of succession, and the term settled property (已授財產) means the property comprised in a settlement.
[cf. 1894 c. 30 s. 5(3) U.K.]

### Estate Duty Ordinance 《遺產稅條例》

38. Determination of net profits of company
(1) The profits of the company for any accounting year, or for the period between the end of the last accounting year and the death of the deceased, hereinafter referred to as the assessable profits

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

1. Short title
This Ordinance may be cited as the Dutiable Commodities Ordinance.

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

3. Application
(1) This Ordinance applies to—
(a) subject to section 3AA, alcoholic liquors; (Replaced 16 of 2008 s. 3) 
(b) tobacco other than—
(i) any smokeless tobacco product as defined by section 2(1) of the Public Health and Municipal Services Ordinance (Cap. 132); or
(ii) any alternative smoking product as defined by section 2(1) of the Smoking (Public Health) Ordinance (Cap. 371); (Replaced 39 of 2021 s. 30)
(c) the following types of hydrocarbon oil—
(i) aircraft spirit; 
(ii) light diesel oil; 
(iii) motor spirit; and 
(iv) kerosene; and 
(d) methyl alcohol. (Replaced 46 of 1996 s. 3) 
(2) The Legislative Council may from time to time by resolution published in the Gazette apply to any substance any of the provisions of this Ordinance specified in the resolution with such modifications, if any, as may to them seem desirable, having regard to the nature of the substance to which the resolution relates. 
(3) While any resolution relating to any substance is in force under this section the provisions of this Ordinance thereby applied shall have effect as if the substance were goods to which this Ordinance applies, but subject to such modifications, if any, as may be provided by the resolution. 
(4) This Ordinance does not apply to goods which are the property of or imported or purchased for the Central People’s Government, the Chinese People’s Liberation Army or the Government of the Hong Kong Special Administrative Region. (Amended 46 of 1996 s. 3; 131 of 1997 s. 2; 2 of 2012 s. 3) 
(5) Except as may be prescribed by regulations, the provisions of this Ordinance relating to the importation, exportation and movement of goods shall not apply to postal packets as defined in the Post Office Ordinance (Cap. 98).

3AA. Zero-rated specified goods
(1) Subsection (2) applies to specified goods the rate of duty on which as set out in Part I of Schedule 1 is 0% of the value of the goods (referred to in this section as zero rate

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

3A. Presumption regarding information sent by recognized electronic service
(1) Where information received by the Commissioner was sent using a recognized electronic service, evidence that shows that the identity of the sender of the information was authenticated by the use of a security device is, in the absence of evidence to the contrary, proof that the person issued with the security device—
(a) furnished the information; or
(b) made any statement or declaration contained in the information.
(2) Where information received by the Commissioner was sent using a recognized electronic service by a specified eligible agent who has obtained an authorization in accordance with section 3C, a person named in the information as the person who furnished the information or who made a statement or declaration contained in the information is, in the absence of evidence to the contrary, regarded for the purposes of this Ordinance as the person who—
(a) furnished the information; or
(b) made the statement or declaration contained in the information.

3B. Safe-keeping of security device
(1) A person who has been issued with a security device shall not authorize or allow any other person to use the device in connection with the sending of information to the Commissioner under this Ordinance using a recognized electronic service.
(2) A person who has been issued with a security device shall take all reasonable steps and exercise due diligence to prevent any other person from using the device in connection with the sending of information to the Commissioner under this Ordinance using a recognized electronic service.
(3) A person who contravenes subsection (1) or (2) commits an offence and is liable to a fine at level 5 and to imprisonment for 6 months.

3C. Duty of specified eligible agent
(1) A specified eligible agent shall not send on behalf of any person information using a recognized electronic service unless the agent has obtained from the person an authorization in writing to do so.
(2) A person who contravenes subsection (1) commits an offence and is liable to a fine at level 3.

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

4. Duty
(1) Duty shall be assessed and payable on dutiable goods and refunded in respect of such goods at the rates and in the manner set out in Schedule 1.
(2) The Legislative Council may by resolution amend Schedule 1 and in particular, may amend it—
(a) to impose any duty on any dutiable goods or any class of dutiable goods; 
(b) to increase, decrease, recast, abolish, vary, waive or remit whether generally or particularly any duty imposed therein to any extent whatever; 
(c) to impose new duties on any dutiable goods or class of dutiable goods, including goods that are already in Hong Kong at the time such new duties are imposed; or
(d) to empower the Commissioner—
(i) to make refunds of duty in any particular case or generally; 
(ii) to assess duty on any dutiable goods not specified in Schedule 1; or 
(iii) to assess duty on a quantity, as specified in Schedule 1, of dutiable goods at a rate so specified. 
(Replaced 66 of 1986 s. 5. Amended 46 of 1996 s. 4)

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

6A. Secretary for Environment and Ecology may prescribe fees for liquor licences
(Amended L.N. 130 of 2007; L.N. 144 of 2022)The Secretary for Environment and Ecology may by regulation provide for the fees payable for liquor licences the board established under section 6(1)(n) is empowered to issue, including fees for the issue of a liquor licence or a duplicate licence and renewal, transfer or amendment of a liquor licence and for authorizing a person to manage premises for which a licence has been issued, in place of the licence holder.
(Replaced 78 of 1999 s. 7. Amended L.N. 106 of 2002; L.N. 130 of 2007; L.N. 144 of 2022)

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

8. Applications for licences and permits
Any person seeking a licence or permit or the renewal, extension, transfer or amendment of a licence or permit shall make application—
(a) in accordance with regulations; or 
(b) in any case not provided for by regulations, to the Commissioner in accordance with a form approved by him and subject to his directions, (Amended 19 of 2001 s. 6)
and shall furnish such information and evidence relating to the application as may be prescribed or as the Commissioner may require. 
(Replaced 3 of 1970 s. 6. Amended L.N. 294 of 1982)