### Customs and Excise Service Ordinance 《香港海關條例》

17H. Delivery of Government property on ceasing to be a member
(1) Any person who, on ceasing to be a member of the Customs and Excise Service, refuses or neglects forthwith to deliver up to a member authorized to receive them his warrant card, uniform, arms and other accoutrements or Government property which may be in his possession commits an offence.
(2) A court or magistrate may, on the application of the Commissioner, order a person—
(a) to surrender to the Commissioner any warrant card, uniform, arms and other accoutrements or Government property referred to in subsection (1); and
(b) to pay a sum determined by the court or magistrate as the value of any warrant card, uniform, arms or other accoutrements or Government property not returned to the Government on the person’s ceasing to be a member or pursuant to an order under paragraph (a), which sum shall be recoverable as a civil debt,
whether or not any person has been convicted of an offence under subsection (1) in relation to that warrant card, uniform, arms or other accoutrements or Government property. (Added 66 of 1989 s. 12)
(3) A court or magistrate may on or after convicting a person of an offence under this section order that the convicted person—
(a) return any warrant card, uniform, arms or other accoutrements or Government property which he may have in his possession to the Commissioner; and
(b) pay the sum determined by the court or magistrate as the value of any warrant card, uniform, arms or other accoutrements or Government property which is not returned or, if any property is returned in a damaged state, the sum so determined by the court or magistrate as the amount of the damage to the property, which sum shall be recoverable as a civil debt. (Added 66 of 1989 s. 12)

17I. Penalties
Any person who commits an offence under section 17E, 17F, 17FA, 17G or 17H is liable to a fine at level 2 and to imprisonment for 6 months.
(Amended 66 of 1989 s. 13; E.R. 5 of 2020)

### Customs and Excise Service Ordinance 《香港海關條例》

18. Definitions: Part IV
In this Part—
acquire (取得) means acquire by purchase or by any other lawful means;

amenities (設施活動) means any of the following—
(a) facilities that are not chargeable to the general revenue, including holiday premises and recreational facilities (whether provided free or for a charge); 
(b) social, educational and recreational activities and performances (whether provided free or for a charge and whether provided for participation or as spectator events);

beneficiaries (受益人) means the following persons—
(a) members of the Service;
(b) former members of the Service;
(c) dependants of deceased persons who, at the time of death, were members of the Service;
(d) dependants of deceased former members of the Service;

corporation (法團) means the corporation sole constituted under section 19(1);
Customs and Excise Staff Purchase Scheme (海關職員購物計劃) means the scheme (if any) established under section 19E;

dependant (受養人) means—
(a) in relation to a member or a former member of the Service—a person who, in the opinion of the Commissioner, is wholly or partially dependent on the member or former member; and
(b) in relation to a deceased member or a deceased former member of the Service—a person who, in the opinion of the Commissioner, was, at the time of the death of the member or former member, wholly or partially dependent on the member or former member; 

dispose of (處置) means dispose of by sale, lease, hiring, mortgage or any other lawful means;

former member of the Service (前海關人員) means a person who was formerly a member of the Service and—
(a) who has retired from the Service with retirement benefits; or (Amended 6 of 2009 s. 26)
(b) whose contract of service as a member of the Service has expired on or after the person reached 55 years of age without the contract being renewed;

function (職能) includes a power, an authority and a duty;
Fund (基金) means the Customs and Excise Service Welfare Fund continued by section 19A;
Service (海關) means the Customs and Excise Service;
this Part (本部) includes regulations made under section 22(a).

### Customs and Excise Service Ordinance 《香港海關條例》

19. Commissioner to be corporation sole for purposes of this Part
(1) The Commissioner is constituted as a corporation sole for the purposes of this Part with the corporate name of “Commissioner of Customs and Excise Incorporated”.
(2) The corporation—
(a) has perpetual succession; and
(b) for the purposes of this Part, may acquire, hold and dispose of real and personal property; and
(c) may take legal proceedings and be proceeded against in its corporate name; and
(d) is required to have a corporate seal; and
(e) for the purposes of this Part, has the capacity to do and be subjected to all other things that bodies corporate may, by law, do and be subjected to.
(3) A document requiring authentication by the corporation is sufficiently authenticated if it is signed by the Commissioner or by any member of the Service authorized to do so by the Commissioner.
(4) The affixing of the corporate seal to a document executed by the corporation is not valid unless authenticated by the Commissioner or a member of the Service designated for the purpose by the Commissioner.
(5) The corporation is not a trustee for the beneficiaries, but, subject to subsection (6), nothing in this Part limits a right conferred by law to bring legal proceedings against the corporation for a contravention of this Part or a failure to perform a duty imposed by this Part.
(6) Neither the Commissioner nor any delegate of the corporation is personally liable in any legal proceedings arising out of an act done or omitted to be done in relation to the Fund if the act was done or omitted to be done in good faith for the purpose of giving effect to this Part.

19A. Continuance of Customs and Excise Service Welfare Fund
(1) The fund called the “Customs and Excise Service Welfare Fund” in English and “香港海關福利基金” in Chinese is continued by this section.
(2) The Fund and the property derived from the application of the Fund are vested in the corporation.