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

65. Definition of tobacco
In the application of this Ordinance to tobacco—
Chinese prepared tobacco (中國熟煙) (Suk Yin 熟煙) is tobacco prepared in the traditional Chinese manner from tobacco leaf grown in China, and comprises 7 main types, namely—       Sang Chit  (生切)    Ting Sook  (丁熟)    Yee Sook  (二熟)    Chai See  (齊絲)    Kan Yip  (揀葉)    Sheung Sook  (上熟)   and  Jing Chit  (正切) and may include any other traditional Chinese prepared tobacco which, in the opinion of the Commissioner, is of a type and quality approximate to any of the 7 types of Chinese prepared tobacco specified above; (Amended 3 of 1970 s. 29; L.N. 294 of 1982; L.N. 254 of 1997) 
cigar (雪茄) means any roll of tobacco capable of being smoked by itself and which—
(a) has an outer wrapper of natural tobacco; or 
(b) predominately contains broken or threshed leaf and has a binder of reconstituted tobacco and an outer wrapper of reconstituted tobacco fitted spirally; (Added 66 of 1986 s. 29) 

cigarette (香煙) means any roll of tobacco capable of being smoked by itself not being a cigar; (Added 66 of 1986 s. 29) 
manufacture (製造) means the conversion of tobacco into manufactured tobacco; 
manufactured tobacco (製成煙草) includes cigarettes, cigars, snuff, hand-rolling tobacco, smoking tobacco, cigar cuttings, reconstituted tobacco and Chinese prepared tobacco; (Added 66 of 1986 s. 29) 
manufacturer (製造商) includes any person who owns or controls any factory or other place wherein tobacco is manufactured; 
tobacco (煙草) includes manufactured and unmanufactured tobacco of every description and tobacco stalks, tobacco refuse, tobacco seedlings and tobacco plants; 
unmanufactured tobacco (未製成煙草) means tobacco which has undergone no process of manufacture except curing, stripping or drying or any of them.

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

67. Manufacture, etc. of adulterated tobacco
(1) A tobacco manufacturer shall not in manufacturing tobacco use any substance other than water or steam, except to such extent as may be permitted by the Commissioner and subject to such conditions as the Commissioner may impose. (Amended L.N. 294 of 1982) 
(2) Save where their use by him is permitted by or under this section, a tobacco manufacturer shall not receive or have in his possession any of the following substances, namely—
(a) sugar or any other saccharine substance or extract, except such as he proves to be for domestic use; 
(b) leaves or plants of any description other than tobacco leaves or plants; 
(c) any substance for use, or capable of being used, as a substitute for or to increase the weight of tobacco. 
(3) Any tobacco manufacturer who contravenes any of the provisions of this section shall be liable to a fine at level 5 and the tobacco or other substance in respect of which the offence was committed shall be liable to forfeiture. (Amended L.N. 338 of 1995)

68. Restriction on tobacco growing
No person shall plant or cultivate tobacco (on any land of any category) without the written approval of the Commissioner or other officer deputed by him in that behalf. 
(Amended 3 of 1970 s. 30; 29 of 1989 s. 7)

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

70. Interpretation
In the application of this Ordinance to methyl alcohol—
denatured methyl alcohol (變性甲醇) means methyl alcohol certified by the Government Chemist to have been mixed with a substance or substances approved by the Government Chemist, in such manner that it cannot practicably be returned to its original form; (Added 66 of 1986 s. 33)
methyl alcohol (甲醇) means the substance also known as methanol, but does not include methyl alcohol that is an ingredient in any goods, if that methyl alcohol cannot be converted to pure methyl alcohol or if such a conversion would not be economical. (Amended 29 of 1989 s. 9)

71. Marking of containers
No person shall place or cause to be placed or keep or cause to be kept in any container any methyl alcohol unless such container is conspicuously marked with the words “poison” and “毒藥”.
(Amended 80 of 1997 s. 112)

72. Colouring, flavouring or other substance
The Commissioner may direct an importer to add such colouring, flavouring or other substances, and in such quantities, as the Commissioner may from time to time specify, to any methyl alcohol in his possession. 
(Amended L.N. 294 of 1982; 29 of 1989 s. 10)

73. Storage
A distiller or importer of intoxicating liquor shall not bring onto or have in any premises used for holding intoxicating liquor any methyl alcohol. 
(Amended 29 of 1989 s. 11)

74. Exemptions
No duty shall be payable on denatured methyl alcohol. 
(Replaced 66 of 1986 s. 34)

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

1. Citation
These regulations may be cited as the Dutiable Commodities Regulations.

2. Fees
(1) The fees payable for the issue of a certificate and for the issue, transfer, substitution, amendment and renewal of licences and permits are specified in the Schedule. 
(2) Where no fee is prescribed for the issue of a licence or permit, no fee shall be payable for any transfer, substitution, amendment or renewal of such licence or permit. 
(3) The fee payable for a licence granted under regulation 27A for a period less than 1 year shall be a proportion of the annual fee payable for such licence and for this purpose a part of a month shall count as a whole month. 
(4) (Repealed L.N. 165 of 1989) (L.N. 6 of 1970; L.N. 7 of 1987)

3. Application
This Part shall apply to goods for the import, export or carriage of which a permit under the Ordinance is or may be required.

5. Packing of goods and quantities in which goods may be imported, exported or moved
Except with the written permission of the Commissioner— (L.N. 452 of 1996) 
(a) goods shall be imported, exported or moved only in securely closed containers, in each of which there shall be not less than—

(i) Liquor  8 L   or (L.N. 136 of 2003)    (ii) Tobacco—     cigarettes  2 000   or cigars  200   or other manufactured tobacco  1.5 kg in weight   or unmanufactured tobacco  15 kg in weight   or    (iii) Hydrocarbon oil  40 L. 
For the purpose of this paragraph, these quantities may be either in 1 container or in 2 or more containers completely enclosed in a larger container: but containers which are merely bound or fastened together shall be deemed to be separate containers, and shall be entered as such in all permits and shipping documents; (E.R. 2 of 2022)
(b) identical goods shall be packed in equal quantities in identical containers; 
(c) different goods shall not be packed in the same container. 
(L.N. 6 of 1970; L.N. 189 of 1982; L.N. 294 of 1982; L.N. 7 of 1987)