### Import and Export Ordinance 《進出口條例》

32. Power to levy by resolution of Legislative Council
The Legislative Council may by resolution provide for the imposition of a levy upon any person required under this Ordinance to furnish information for the purpose of compiling statistics of trade with any person or body of persons, corporate or unincorporate, carrying on business or other activities outside Hong Kong and to provide for the method of determination of the levy and the mode and time of payment thereof.
(Amended 23 of 1998 s. 2)

32A. Provision of information where use of services provided by specified body is not practicable
(1) This section applies to any information that under a provision of this Ordinance (a relevant provision

32B. Provision of manifest information relating to cargo carried in a road vehicle
(1) This section applies to any information that is contained in the manifest of cargo carried in or on a vehicle other than a train and that under this Ordinance is required to be given to the Commissioner or the Director, or to an officer appointed by the Commissioner, by using services provided by a specified body.
(2) The Commissioner may, by notice published in the Gazette, specify that any information to which this section applies shall be given in paper form and, where a notice published under this subsection has effect, the information shall, in accordance with the provisions of this Ordinance as read together with the notice, be given in paper form only.
(3) A notice published under subsection (2) may require that the information to be given in paper form be certified as correct or that the document containing the information be certified as a true copy, as may be appropriate, by the person giving the information or by some other person.
(4) A notice published under subsection (2) is not subsidiary legislation.
(Added 24 of 2002 s. 2)

### Import and Export Ordinance 《進出口條例》

33. Evidentiary provisions
(1) In any proceedings under this Ordinance it shall, in the absence of evidence to the contrary, be presumed that any cargo recorded in an import manifest furnished by— (Amended 1 of 1994 s. 17)
(a) the master of a vessel;
(b) the commander of an aircraft;
(c) the person in charge of a vehicle (other than a train) and for cargo carried by train, the handling agent in Hong Kong for the cargo; or (Amended 62 of 1993 s. 14)
(d) the owner of such vessel, aircraft or vehicle,
has been imported in or on such vessel, aircraft or vehicle.
(2) In any proceedings under this Ordinance it shall, in the absence of evidence to the contrary, be presumed that any cargo recorded in an export manifest furnished by— (Amended 1 of 1994 s. 17)
(a) the master of a vessel;
(b) the commander of an aircraft;
(c) the person in charge of a vehicle (other than a train) and for cargo carried by train, the handling agent in Hong Kong for the cargo; or (Amended 62 of 1993 s. 14)
(d) the owner of such vessel, aircraft or vehicle,
at any time before or after the departure from Hong Kong of the vessel, aircraft or vehicle, has been exported, or is intended to be exported, in or on such vessel, aircraft or vehicle.
(3) Any copy of an import manifest or an export manifest produced to the Director, an authorized officer or a member of the Customs and Excise Service under any provision of this Ordinance shall be admissible as evidence of the contents of the import manifest or export manifest of which it is a copy in any proceedings under this Ordinance; and the cargo referred to in the copy of such manifest shall be presumed in the absence of evidence to the contrary, to have been imported or exported as the case may be in or on the vessel, aircraft or vehicle to which the copy of the manifest relates. (Amended 1 of 1994 s. 17)
(4) Any copy of a licence or other document produced to the Director, an authorized officer or a member of the Customs and Excise Service under any provision of this Ordinance shall be admissible as evidence of the contents of the licence or other document of which it is a copy in any proceedings under this Ordinance before a court or magistrate.

### Import and Export Ordinance 《進出口條例》

33A. Certificate of record of information sent using services provided by specified body
(1) A document purporting—
(a) to be a copy of the record of any information sent using services provided by a specified body and produced from one of the Government’s computer systems; and
(b) to be certified by the Commissioner or the Director,
shall be admitted in any proceedings under this Ordinance before a court or magistrate on its production without further proof.
(2) Where a document is produced and admitted as evidence under subsection (1)—
(a) the court or magistrate before which it is produced shall, until the contrary is proved, presume—
(i) that it was certified under subsection (1)(b);
(ii) that the document is a true copy of the record of information so sent; and
(iii) that the record was duly made at the time referred to in the document; and
(b) the document is evidence of the contents of the information sent by the sender using the services provided by the specified body.
(3) Where a document is produced and admitted as evidence under subsection (1), the court or magistrate may, if it or he thinks fit, on its or his own motion or on the application of any party to the proceedings, summon the person who certified the document and examine him as to its subject-matter.
(Added 30 of 1995 s. 12)

34. Onus of proof in court proceedings
(1) In any proceedings under this Ordinance the onus of proving—
(a) the place—
(i) from which an article has been imported; or
(ii) to which an article is intended to be exported; or
(b) that an article—
(i) has been imported in accordance with the terms of a licence;
(ii) is intended to be exported in accordance with the terms of a licence;
(iii) has been imported for the sole purpose of exporting the article;
(iv) has been lawfully placed in or on any vessel, aircraft or vehicle for the purpose of exporting the article;
(v) has been lawfully removed from any vessel, aircraft or vehicle in or on which it was imported;
(vi) has been lawfully delivered to or placed in any premises or place after it has been imported; or
(vii) has been recorded in the manifest of the vessel, aircraft or vehicle in or on which it has been imported or is intended to be exported,
shall lie upon the defendant in any such criminal proceedings and the claimant in any forfeiture proceedings.
(2) For the purposes of this section, the provisions of Part IV of the Evidence Ordinance (Cap. 8) (which relates to the admissibility of hearsay evidence in civil proceedings) shall apply as if proceedings under this Ordinance were civil proceedings.

### Import and Export Ordinance 《進出口條例》

35. Application of Ordinance to postal packets
(1) The provisions of this Ordinance shall apply to any article contained in a postal packet.
(2) Notwithstanding the provisions of subsection (1), a postal packet contained in a sealed mail bag shall, if the mail bag is listed in the manifest of the vessel, aircraft or vehicle in or on which it is imported or exported, not be construed as cargo for the purposes of this Ordinance.
(3) Any authorized officer or any member of the Customs and Excise Service may, in the presence of and under the directions of an officer of the Post Office, open and examine any postal packet held in the custody of the Post Office.
(4) For the purposes of this section, the terms mail bag (郵袋), Post Office (郵政署), officer of the Post Office (郵政署人員) and postal packet (郵包) shall have the meanings assigned to such terms, respectively, under section 2 of the Post Office Ordinance (Cap. 98).