### Industrial Training (Clothing Industry) Ordinance 《工業訓練(製衣業)條例》

23. Exporters of clothing items to make export declarations and pay levy
(1) Every exporter shall, within 14 days after the export of clothing items, lodge with the Commissioner a declaration using services provided by a specified body, in accordance with the requirements that the Commissioner specifies under section 34(2), stating the clothing items exported by him, their F.O.B. value and such other particulars as may be required. (Replaced 82 of 1999 s. 2)
(2) The levy in respect of the F.O.B. value of the clothing items stated in a declaration lodged under subsection (1) shall be paid in the manner agreed by the Government and the specified body providing the services. (Replaced 82 of 1999 s. 2)
(3)-(3A) (Repealed 82 of 1999 s. 2)(3B) Until the levy is paid the declaration is deemed not to have been lodged with the Commissioner. (Added 31 of 1995 s. 3)
(4) Any exporter who, without reasonable excuse, fails to lodge a declaration under and in accordance with this section shall be guilty of an offence and shall be liable on conviction to a fine at level 1. (Amended E.R. 1 of 2023)
(Amended L.N. 294 of 1982)

### Industrial Training (Clothing Industry) Ordinance 《工業訓練(製衣業)條例》

24. Commissioner may require particulars in declarations to be verified
(1) The Commissioner may at any time by notice require an exporter who has lodged with him a declaration under section 23 to verify any particulars stated in the declaration to his satisfaction, either by the production of documentary evidence or by statutory declaration or other means. (Amended 31 of 1995 s. 4)
(1A) A notice under subsection (1) may be given to the exporter—
(a) in writing served personally or sent by post; or
(b) by sending it using services provided by a specified body. (Added 31 of 1995 s. 4)
(2) Any person who, without reasonable excuse, fails to comply with a notice under subsection (1) within 14 days after the notice is served or sent, or within such further time as the Commissioner may in any case allow, shall be guilty of an offence and shall be liable on conviction to a fine at level 2. (Amended E.R. 1 of 2023)
(3) Where a person is charged under subsection (2) with the offence of failing to comply with a notice under subsection (1), the court dealing with the charge may, whether or not it convicts him of the offence, order him to comply with the notice within such period as may be specified in the order.
(4) Without prejudice to the law relating to contempt of court, any person, who, without reasonable excuse, fails to comply with an order made under subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine at level 2 and, commencing with the day following the date of conviction for the offence, to a further fine of $100 for every day during which the offence continues. (Amended E.R. 1 of 2023)
(Amended L.N. 294 of 1982)

### Industrial Training (Clothing Industry) Ordinance 《工業訓練(製衣業)條例》

26. Recovery of levy
(1) Any amount of levy or surcharge due shall be recoverable in the District Court as a debt due to the Commissioner. (Amended L.N. 294 of 1982)
(2) An action under subsection (1) may be brought notwithstanding that the amount due exceeds $20,000.

27. Commissioner to surrender levy and surcharge to Authority
(1) The Commissioner shall, subject to subsection (2), surrender to the Authority all amounts of levy and surcharge collected by him under this Ordinance.
(2) The Commissioner may deduct from the amounts of levy and surcharge collected by him such proportion of the costs of collection and enforcement as the Financial Secretary may approve.
(3) The amounts deducted under subsection (2) shall be paid into the general revenue of Hong Kong.
(Amended L.N. 294 of 1982)

28. Objections
(1) Any person who is required to pay a levy or surcharge under section 23 or 25 may, by notice in writing served on the Commissioner within 21 days after lodging a declaration under section 23 or the receipt of the notice under section 25, as the case may be, object to the levy or surcharge.
(2) A notice of objection under subsection (1) shall state precisely the grounds of objection and shall be accompanied by all written statements and other documentary evidence relied upon by the objector in support of the objection.
(3) An objection under subsection (1) shall be considered by the Commissioner, who may uphold, cancel or reduce the levy or surcharge.
(4) The Commissioner shall notify the objector of the decision under subsection (3) within 28 days after the receipt by the Commissioner of the notice of objection under subsection (1) and, if a levy or surcharge is cancelled or reduced, the amount of levy or surcharge cancelled or reduced shall forthwith be repaid by the Commissioner to the objector.
(Amended L.N. 294 of 1982)

### Industrial Training (Clothing Industry) Ordinance 《工業訓練(製衣業)條例》

29. Appeals
(1) An objector who is aggrieved with a decision notified to him under section 28(4) may appeal to the District Court against that decision.
(2) An appeal under subsection (1) shall be lodged within 30 days after the receipt of the notification under section 28(4) by the objector.
(3) An appeal under this section shall not be heard unless the appellant has paid the amount of the levy or surcharge which is the subject-matter of the appeal.
(4) On hearing any appeal under this section the District Court may—
(a) uphold, cancel or reduce the levy or surcharge;
(b) if it cancels or reduces a levy or surcharge, order the repayment of the amount of levy or surcharge cancelled or reduced, with interest from the date of payment to the Commissioner at such rate as the court may determine or without interest; and (Amended L.N. 294 of 1982)
(c) make such order as it thinks fit as to the payment of the costs of the hearing.
(5) The Chief Justice may make rules of court for the purposes of this section.