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

64. Restrictions on movement of certain liquors
If any intoxicating liquor—
(a) is not accompanied by the certificate of origin required by regulation 63; or 
(b) is found on analysis to differ materially in nature or quality from that specified in the certificate of origin; or 
(c) is not of the standard of quality, if any, prescribed by these regulations for that type of liquor, 
a permit shall not be issued for the removal of the liquor from the place where it may be, except—
(i) to a ship, or from one ship to another, for export; or 
(ii) to a warehouse or from a warehouse to another warehouse; or (L.N. 452 of 1996) 
(iii) to any other place, if the liquor is for the private consumption of the importer, but only in such quantities as the Commissioner may determine; or 
(iv) from a warehouse, after the liquor has, to the satisfaction of the Commissioner, been manufactured; or
(v) from a warehouse, after the liquor, not being brandy or whisky, has, to the satisfaction of the Commissioner, been repacked or relabelled; or
(vi) for the removal of the liquor that would, but for the fact that it contains an alcoholic strength of less than 36% by volume at 20°C, be of the standard of quality prescribed by these regulations for brandy if the Commissioner is of the opinion that that liquor is a very old liqueur brandy.
(L.N. 7 of 1987; L.N. 452 of 1996)

65. Method of determining quality of liquors
(1) The quality of any liquor shall be determined by the Government Chemist by one of the following methods—
(a) analysis;
(b) a certificate of origin produced in response to a requirement under regulation 63; or
(c) both analysis and a certificate of origin. (L.N. 136 of 2003)
(2) The higher alcohols in spirit shall be determined by such method of analysis as the Government Chemist thinks fit. (L.N. 157 of 1974)

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

67. Marking of certain liquors
The name of the place of origin of port not produced in the Alto Douro district in Portugal, or sherry not produced in Jerez de la Frontera in Spain, shall be clearly marked on every container thereof.

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

78. Interpretation
In this Part, warehouse-keeper (保稅倉管理人) includes the licensee and any person for the time being in charge of a warehouse.

79. Application
This Part shall apply to warehouses and any premises deemed to be licensed warehouses under the provisions of any other Part, except as may be provided in that Part. 
(L.N. 452 of 1996)

80. Marking of warehouses
The keeper of a warehouse shall legibly and permanently mark on the outside of his warehouse in English letters and Chinese characters both at least 75 mm high the following (as the case may be)—
(a) “GENERAL BONDED WAREHOUSE FOR”, “一般保稅倉——”; 
(b) “LICENSED WAREHOUSE FOR”, “私用保稅倉——”; or 
(c) “PUBLIC BONDED WAREHOUSE FOR”, “公眾保稅倉——”, 
specifying the number of the warehouse and the nature of the goods for which it is licensed. 
(L.N. 452 of 1996; E.R. 2 of 2022)

81. Construction of warehouses
Every warehouse and every part thereof and every fixture therein or thereon shall be constructed and maintained in good and substantial repair and sanitary condition to the satisfaction of the Commissioner, and in particular—
(a) the warehouse shall be illuminated and ventilated to the satisfaction of the Commissioner; 
(b) the windows shall be suitably secured; (L.N. 6 of 1970) 
(c) the warehouse shall be so constructed, and the door shall have such fastenings capable of being fitted with locks affixed and sealed by a member of the Customs and Excise Service, that when such locks are fitted no person except a member of the Customs and Excise Service can have any access to the warehouse; 
(d) the Commissioner may cause locks to be fitted to any warehouse; 
(e) no alterations or repairs shall be made without the consent of the Commissioner. 
(L.N. 294 of 1982)

83. Accommodation for members of the Customs and Excise Service
(1) When required so to do by the Commissioner, the warehouse-keeper shall provide and maintain in the premises to the satisfaction of the Commissioner, office and lavatory accommodation, with heating and cooling equipment, lighting, furniture and writing materials, for the use of the members of the Customs and Excise Service on duty at the warehouse. (L.N. 6 of 1970) 
(2) No charge shall be levied for any facilities required by the Commissioner under this regulation. 
(L.N. 294 of 1982)

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

83A. Production of goods for inspection and manner of storage
(1) When required so to do by the Commissioner, the warehouse-keeper shall promptly produce any goods stored in a warehouse for inspection.
(2) Except with the written permission of the Commissioner, a warehouse-keeper shall, when storing goods in the warehouse—
(a) not alter the packaging in which the goods were first entered;
(b) arrange the goods in a tidy manner to ensure safe and easy access to and from the goods; and
(c) mark all packaging legibly and uniquely so that the goods can be easily identified by reference to the stock account or record.
(4 of 2003 s. 14)

84. Facilities for examination, etc., of goods
Every warehouse-keeper, to the satisfaction of the Commissioner, shall provide and maintain, in a suitable place in the warehouse—
(a) adequate receptacles, accurate measures, beams and scales or weighing machines, for examining, testing, sampling, bottling, blending, mixing, denaturing, repacking, grading, reconditioning and otherwise treating dutiable goods; and 
(b) adequate receptacles for refuse. 
(L.N. 294 of 1982)

85. Notification regarding opening of warehouses
(1) If, in respect of a warehouse—
(a) a statement has been furnished under regulation 22(1)(f)(i), and it is decided to change the opening hours mentioned in that statement or open the warehouse outside those hours; or
(b) a statement has been furnished under regulation 22(1)(f)(ii), and it is decided to open the warehouse,
the warehouse-keeper shall notify the Commissioner of such decision in writing.
(2) The notification mentioned in subregulation (1) shall—
(a) specify when the decision is to be implemented; and
(b) be made at least 4 hours before the implementation of the decision.
(4 of 2003 s. 15)

87. No smoking, etc.
No person shall smoke or use naked lights or matches in any warehouse.

88. Only dutiable goods to be stored
Except with the written permission of the Commissioner nothing other than dutiable goods shall be stored in a warehouse. 
(L.N. 294 of 1982; L.N. 452 of 1996)

89. Goods to be admitted under permit
The keeper of any general bonded warehouse or public bonded warehouse shall admit any dutiable goods into his warehouse at the request of any holder of a permit in that behalf. 
(L.N. 452 of 1996)

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

90. Goods to be admitted to warehouse on request
(1) At the request of the master of a ship in Hong Kong, the person in charge of a vehicle arriving from a place outside Hong Kong or the person in charge of an aircraft at Hong Kong International Airport, or the owner, charterer or agent of the ship or aircraft, the keeper of a general bonded warehouse or a public bonded warehouse shall immediately remove from the ship, vehicle or aircraft to his warehouse any dutiable goods specified in the request. 
(2) The keeper is not obliged to remove the goods if—
(a) the warehouse is not licensed for the type of goods; or 
(b) there is no accommodation in the warehouse for the goods. 
(L.N. 452 of 1996)