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

105. Compounding of offences
(1) Where the Commissioner decides to compound an offence under section 47A of the Ordinance, he shall serve on the person a written notice stipulating the amount of money payable as listed in column 4 of Schedule 3 to the Ordinance as a penalty for the compounded offence.
(2) The notice shall set out, where applicable— (4 of 2003 s. 23)
(a) the particulars of the offender;
(b) the particulars of the offence being compounded;
(c) the description of the goods involved;
(d) the duty payable on the goods;
(e) the maximum penalty prescribed for the offence if the offender had been prosecuted;
(f) that the offender has the option—
(i) to pay the amount of money payable as listed in column 4 of Schedule 3 to the Ordinance as a penalty for the compounded offence; or
(ii) to have the matter dealt with as an offence by a magistrate and, if convicted, be liable to the duty, the penalty as prescribed and to have the goods forfeited;
(g) that a copy of the compounding record may be brought to the attention of a magistrate or court in the event of future offences committed under the Ordinance; and
(h) any other information that the Commissioner thinks fit.
(3) The notice is to be in the form which the Commissioner specifies.
(L.N. 452 of 1996; 4 of 2003 s. 23)

107. Transitional provision for licence application
(1) This regulation applies to an application for a licence under regulation 22.
(2) During the period specified in subregulation (4), the application may also be made in the manner provided for by regulation 22 as in force immediately before the commencement date* of section 3 of the Dutiable Commodities (Amendment) Regulation 2014 (L.N. 31 of 2014). (E.R. 2 of 2022)
(3) For that purpose, regulation 22 as so in force continues to have effect in relation to the application despite the amendments to it by section 3 of that Regulation.
(4) The period specified for the purposes of subregulation (2) is a period of 6 months beginning on the commencement date of section 3 of that Regulation.
(L.N. 31 of 2014) Editorial Note:

* Commencement date: 27 January 2017. 

### Dutiable Commodities (Liquor) Regulations 《應課稅品(酒類)規例》

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

2. Interpretation
(1) In these regulations, unless the context otherwise requires—
bar (酒吧) means any place exclusively or mainly used for the sale and consumption of intoxicating liquor; 
Board (酒牌局) means the Liquor Licensing Board established under regulation 2A; (78 of 1999 s. 7)
club liquor licence (會社酒牌) means a club liquor licence issued under regulation 26; 
licensed premises (領有牌照處所) means the premises specified in a liquor licence on which the sale of intoxicating liquor is permitted pursuant to the licence; 

licensee (持牌人) means a person holding a liquor licence and also means—
(a) a person authorized to manage any licensed premises under regulation 24; and 
(b) in the case of a club liquor licence, a person nominated by the club under regulation 26(2); 

liquor licence (酒牌) includes a club liquor licence; 
Municipal Services Appeals Board (市政服務上訴委員會) means the Municipal Services Appeals Board established under section 3 of the Municipal Services Appeals Board Ordinance (Cap. 220); (78 of 1999 s. 7)
prescribed fee (訂明費用) means the fee prescribed by the Schedule to the Dutiable Commodities Regulations (Cap. 109 sub. leg. A) or, the fee prescribed by the Secretary for Environment and Ecology under section 6A of the Ordinance, as the case may require; (19 of 1973 s. 54; L.N. 140 of 1987; 48 of 1994 s. 4; 78 of 1999 s. 7; L.N. 106 of 2002; L.N. 130 of 2007; L.N. 144 of 2022)
secretary (秘書), in relation to a club, includes any officer of the club or other person performing the duties of the secretary; 
temporary liquor licence (臨時酒牌) means a temporary liquor licence issued under regulation 25.
(78 of 1999 s. 7)(2) (Repealed 46 of 1996 s. 34)

### Dutiable Commodities (Liquor) Regulations 《應課稅品(酒類)規例》

2A. Establishment and composition of Liquor Licensing Board
(1) There is established a board to be known as the Liquor Licensing Board.
(2) The Board is to consist of—
(a) a Chairman;
(b) a Vice Chairman; and
(c) 9 other members,
appointed by the Chief Executive.
(3) A public officer may not be appointed under paragraph (2).
(4) A person appointed under paragraph (2) is to hold and vacate office in accordance with that person’s terms of appointment.
(5) The Secretary for Environment and Ecology may appoint a secretary to the Board and other staff as the Secretary considers necessary. (L.N. 106 of 2002; L.N. 130 of 2007; L.N. 144 of 2022)
(6) The Secretary for Environment and Ecology may appoint a legal adviser to advise on legal matters relating to an application and the legal adviser may be present at any hearing before the Board or deliberations of the Board to so advise the Board. (L.N. 106 of 2002; L.N. 130 of 2007; L.N. 144 of 2022)
(78 of 1999 s. 7)

13. Meetings of Board
(1) The Board shall meet as often as may be necessary for the transaction of licensing business. (78 of 1999 s. 7)
(2) The Board may in its discretion determine any matter by circulation of papers to its members. 
(3) A resolution in writing so circulated and approved in writing by a majority of the members shall be valid and of the same effect as if it had been passed at a meeting of the Board, but, if the opinion of the members on any such matter is equally divided, the matter shall be referred to the next meeting of the Board.

13A. Board may delegate powers and functions
The Board may delegate any power or function of the Board to a committee of the Board, a member of the Board or a public officer.
(78 of 1999 s. 7)

13B. Quorum for meeting of Board
The quorum for a meeting of the Board is not less than half its members for the time being.
(78 of 1999 s. 7)

13C. Chairman or Vice Chairman to preside
The Chairman or Vice Chairman appointed under regulation 2A(2) must preside at any meeting of the Board.
(78 of 1999 s. 7)