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

25. Surrender of permits
(1) Whenever the permittee to do anything which may lawfully be done by virtue of the terms of a permit issued under the provisions of the Ordinance and regulations made thereunder, finds that he cannot avail himself thereof, he shall— (L.N. 452 of 1996) 
(a) forthwith surrender the permit;
(b) until such surrender, keep the goods, wherever they may be, separate and intact in their containers; and 
(c) thereafter abide by such directions as the Commissioner may give for the disposal of the goods. (L.N. 294 of 1982; L.N. 248 of 2001)
(2) For the purposes of subregulation (1)(a), a permittee shall surrender a permit in the following manner—
(a) if the permit was sent to him in paper form, by returning the permit to the Commissioner or other officer who granted it; 
(b) if the permit was sent to him in electronic form, by sending notice of such surrender to the Commissioner using a recognized electronic service. (L.N. 248 of 2001)

27. Bonds
(1) An applicant for the issue of any licence or permit, in accordance with the provisions of the Ordinance or any regulations made thereunder shall, as a condition precedent to the issue thereof, furnish such security either in cash or by means of a bond as the Commissioner may require to ensure— (L.N. 294 of 1982) 
(a) the due observance of and compliance with the provisions of the Ordinance and regulations made thereunder and the conditions of his licence or permit; 
(b) the payment of duty; 
(c) the safe and secure keeping of all dutiable goods on his premises until their lawful removal therefrom. 
(2) Upon any failure to observe any obligation specified in subregulation (1) the security furnished shall be forfeited to the Government without prejudice to any other penalty which may be imposed. (L.N. 6 of 1970; L.N. 452 of 1996) 
(3) A person aggrieved by a forfeiture of security under this regulation may appeal to the Administrative Appeals Board. (L.N. 452 of 1996)

27A. Power to grant or renew licences for short periods
Where it is proposed to grant or renew a licence to a person who is the holder of some other licence, the first-mentioned licence may be granted or renewed for any period less than 1 year in order that both licences shall expire on the same day. 
(L.N. 6 of 1970)

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

28. Interpretation
In the following regulations relating to factories—
factory (工廠) means any place or premises licensed for the manufacture of goods; 
goods (貨品) means dutiable or duty-paid goods of the class or description for the manufacture of which a factory is licensed; 
manufacturer (製造商) includes the licensee and any person for the time being in charge of a factory.

29. Marking of factories
There shall be legibly and permanently marked on the outside of every factory, in letters and characters at least 75 mm high, the words “LICENSED FACTORY FOR” and “領有牌照工廠——” (specifying the number of the factory and the nature of the goods for which it is licensed). 
(L.N. 189 of 1982; L.N. 452 of 1996; L.N. 254 of 1997)

30. Factory construction
Every factory shall be enclosed, constructed, maintained and cleansed to the satisfaction of the Commissioner. 
(L.N. 294 of 1982)

31. Unnecessary articles prohibited in factory
Except with the express permission of the Commissioner nothing but goods and materials for manufacture shall be brought into a factory. 
(L.N. 294 of 1982)

32. Manufacture to be wholly within factory
Goods shall be manufactured wholly within a factory and shall not be removed therefrom until their manufacture is complete, and dutiable goods shall not be removed therefrom except in accordance with a permit or with the written permission of the Commissioner. 
(L.N. 294 of 1982; L.N. 452 of 1996)

33. Storage
All goods in a factory shall be stored to the satisfaction of the Commissioner and manufactured goods shall be stored apart from unmanufactured goods and dutiable goods shall be stored apart from duty-paid goods. 
(L.N. 294 of 1982)

34. Manufacturers’ books
In every factory the manufacturer shall, to the satisfaction of the Commissioner, keep, and at least once in any day on which manufacturing is carried on in that factory make due entry of the particulars prescribed in, a stock book and a factory book which shall be in such form as the Commissioner may specify. 
(L.N. 294 of 1982; L.N. 7 of 1987)

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

35. Returns
(1) Every manufacturer shall at weekly or such other regular intervals and on such days as the Commissioner may by notice in writing to that manufacturer appoint either generally or in any particular case, deliver to the Commissioner a return in such form as the Commissioner may specify of all goods taken into or out of or manufactured in a factory. 
(2) A return under subregulation (1) shall be delivered to the Commissioner before noon on the day on which it is due, or if that day is a general holiday, before noon on the next working day. 
(L.N. 7 of 1987)

36. Factory to be deemed a licensed warehouse
Without prejudice to the regulations in this Part, every factory where dutiable goods are manufactured shall be deemed to be a licensed warehouse for the purpose of any regulations relating to the storage of dutiable goods manufactured or to be manufactured within Hong Kong.
(20 of 1985 s. 13)

37. Interpretation
In the following regulations relating to breweries—
licensed premises (領有牌照處所) or premises (處所) means any premises whereon any person is licensed to keep a brewery and, where the context admits, includes any premises in connection with the licensed premises or with the business conducted thereon; 
licensee (持牌人) includes the person for the time being having the control or management of the business conducted upon the licensed premises; (L.N. 202 of 1980) 
vessel (器皿) means any vessel used or intended to be used in connection with brewing or making beer. (L.N. 202 of 1980; 16 of 1989 s. 7)

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

38. Construction
(1) The licensed premises shall be enclosed by walls or fences to the satisfaction of the Commissioner. 
(2) The door of each portion of the premises shall carry on the outside thereof a permanent description in English and Chinese of the purpose for which such portion is used which use shall be in accordance with the plans submitted to the Commissioner together with the application upon which the licence appertaining to the said premises was issued. 
(3) No structural alteration of the premises, or change in the use to which any portion of the premises is put, shall be made without the consent in writing of the Commissioner. 
(4) Every part of the premises shall be illuminated to the satisfaction of the Commissioner. 
(5) The premises shall at all times be kept in good and substantial repair and in sanitary condition to the satisfaction of the Commissioner. 
(6) (a) The licensee shall provide and maintain in the premises, to the satisfaction of the Commissioner, office accommodation, with all necessary furniture, writing materials, heating and cooling equipment, cleaning and lighting, and lavatory accommodation, for the use of members of the Customs and Excise Service on duty at the premises. (L.N. 6 of 1970) 
(b) No charge shall be levied for the facilities required by this paragraph. 
(L.N. 294 of 1982)

39. Business
Except with the consent in writing of the Commissioner, no business other than the licensee’s business of brewing or making beer shall be carried on within the premises and no intoxicating liquors other than beer brewed or made on the premises shall be brought upon or stored in the premises. 
(L.N. 294 of 1982)