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

14. Search of place or ship with warrant or authority or by police officer
(1) Where it appears to any magistrate upon the oath of any person that there is reasonable cause to believe that in any place there are concealed or deposited any goods subject to forfeiture under this Ordinance, or with respect to which an offence has been committed or is about to be committed against the provisions of this Ordinance, the magistrate may, by his warrant directed to any member of the Customs and Excise Service or to any police officer, empower such member or officer by day or by night— (Amended 3 of 1970 s. 36) 
(a) to enter the place named in the warrant and there to search for and seize, remove and detain any such goods; and 
(b) to arrest any person being in such place in whose possession such goods may be found, or whom such member or officer may reasonably suspect of having concealed or deposited any such goods there or thereabout. (Amended 66 of 1986 s. 11) 
(2) Such member or officer may, if necessary—
(a) break open any outer or inner door of the place and enter thereinto; 
(b) forcibly enter the place and every part thereof; 
(c) remove by force any obstruction to such entry, search, seizure and removal as he is empowered to effect; 
(d) detain every person found in such place and prevent every person from approaching or entering the same, until the search is complete; 
(e) seize, remove and detain any such goods, whether in such place or in any place whatever within Hong Kong, in the possession, custody or control of any of the persons against whom his warrant has been issued. (Amended 66 of 1986 s. 11)
(3) Whenever it appears to any member of the Customs and Excise Service generally or specially authorized in writing by the Commissioner for the purposes of this section, or to any police officer not below the rank of inspector, that there is reasonable cause to believe that in any place there are concealed or deposited goods liable to forfeiture under this Ordinance, or with respect to which an offence has been committed or is about to be committed against this Ordinance, and he has reasonable ground for believing that unless the place is searched forthwith the goods are likely to be removed, the said officer in virtue of his office may exercise in, upon and in respect of such place all the powers mentioned in this section as if he were empowered to do so by warrant. (Amended 66 of 1986 s. 11) 
(4) (Repealed 66 of 1986 s. 11)

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

15. Seizure of things used for commission of offences
(1) Whenever it is lawful under this Ordinance for a member of the Customs and Excise Service or a police officer to seize, remove and detain any goods, it shall be lawful for him in a like manner to seize, remove and detain— (Amended 66 of 1986 s. 12) 
(a) any receptacle in which the goods are contained; 
(b) any ship not exceeding 250 tons gross tonnage or any vehicle or aircraft not being a public transport or state aircraft in which the goods are found; (Amended 3 of 1970 s. 9) 
(c) any machinery, implement, utensil or material used or intended to be used for the commission of an offence against this Ordinance; and 
(d) anything which may appear to be or to contain evidence that any offence against this Ordinance has been or is about to be committed. (Amended 3 of 1970 s. 36)
(2) For the purposes of this section, public transport (公共交通工具) in relation to vehicle

16. Obstruction of member of the Customs and Excise Service or police officer
No person shall—
(a) delay, obstruct, hinder or molest any person duly engaged in the performance of any duty or in the exercise of any power imposed or conferred on him by or under this Ordinance or any person acting in his aid; or (Amended 3 of 1970 s. 36) 
(b) rescue, damage or destroy any thing so liable to forfeiture or do anything calculated to prevent the procuring or giving of evidence as to whether or not any thing is so liable to forfeiture; or 
(c) fail to produce any licence, permit, book or document which he is required by or in pursuance of this Ordinance to produce; or 
(d) fail to comply with the requisition of any person duly engaged in the performance of any duty or the exercise of any power under this Ordinance.

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

19. Goods embarked for export not to be relanded
(1) If any goods to which this Ordinance applies are placed on board any ship, vehicle, train or aircraft for exportation or as stores and, except with the express permission of the Commissioner in writing, are not duly exported or are unshipped or removed or relanded in any part of Hong Kong, the master of the ship, the person in charge of the vehicle, train or aircraft and any person by whom or by whose orders or means the goods are so unshipped, removed or relanded, shall be guilty of an offence, and the ship, if less than 250 tons gross tonnage, vehicle, train or aircraft, not being a public transport or state aircraft, may by order of a magistrate be forfeited. (Amended L.N. 294 of 1982) 
(2) For the purpose of this section, public transport (公共交通工具) in relation to vehicle

20. Restrictions on import and export
Except with the written permission of the Commissioner, no goods to which this Ordinance applies shall—
(a) be imported or exported otherwise than by air, road, rail or sea and to or from such ports or places and by such routes; or (Amended L.N. 235 of 1996) 
(b) be landed from or loaded or taken on any ship, aircraft, train or vehicle elsewhere than at such places, 
as the Commissioner by notification in the Gazette may appoint. 
(Amended L.N. 294 of 1982)

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

21. Penalty on not bringing to at stations; or carrying away officers
(1) If any ship arriving in or departing from Hong Kong or on which any goods to which this Ordinance applies are being imported or exported does not bring to at such stations as may be appointed by the Commissioner for examination or for the landing of officers from such ships, the master of the ship shall be guilty of an offence and shall be liable on summary conviction to a fine at level 5. (Amended 3 of 1970 s. 13; L.N. 294 of 1982; L.N. 338 of 1995) 
(2) If any ship departs from any such station without the knowledge of the proper member of the Customs and Excise Service or from Hong Kong with any member of the Customs and Excise Service or other Government officer on board, without the consent of such member or officer, the master of the ship shall be guilty of an offence and shall be liable on summary conviction to a fine at level 5. (Amended L.N. 338 of 1995) 
(3) This section shall apply to aircraft and vehicles and persons in charge thereof as it applies to ships and the masters of ships. 
[cf. 1876 c. 36 s. 136 U.K.; 1883 c. 55 s. 5 U.K.]