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

13. Forfeiture for breach of certain conditions
(1) Where under the provisions of the Ordinance or under any practice whereby—
(a) goods chargeable with a duty are allowed to be delivered without payment of that duty on condition that they will not be sold or will be re-exported or upon any other like condition; or 
(b) the amount of duty payable on any goods depends on their being imported or released on any such condition, 
any goods are allowed to be delivered without payment of duty or on payment of duty calculated in accordance with that provision or practice, and the condition is not observed, the goods shall, unless the non-observance was sanctioned by the Commissioner, be liable to forfeiture. (L.N. 294 of 1982)
(2) The provisions of this regulation shall apply whether or not any undertaking or security has been given for the observance of the condition or for the payment of the duty payable apart therefrom, and the forfeiture of any goods under this regulation shall not affect any liability of any person who has given any such undertaking or security. 
[cf. 1952 c. 44 s. 257 U.K.]

14. Occasion when importer entitled to refund of duty
(1)  A refund of duty may be granted by the Commissioner and subject to such conditions as the Commissioner may prescribe in respect of duty-paid goods exported from Hong Kong with the consent of the Commissioner: 
Provided that the duty refunded in no case exceeds the duty which has been paid on the goods. 
(2) An importer shall be entitled to a refund of any duty paid on the importation of goods where it is shown to the satisfaction of the Commissioner—
(a) that the goods were imported in pursuance of a contract of sale, and that the description, quality, state or condition of the goods was not in accordance with the contract or that the goods were damaged in transit; and 
(b) that the importer, with the consent of the Commissioner, has destroyed the goods unused or has returned them to persons outside Hong Kong who supplied them. 
(3) Nothing in this regulation shall be taken to confer exemption from duty or to authorize a refund of duty upon goods imported on approval or on sale or return or other similar terms. (L.N. 294 of 1982; L.N. 35 of 1984; 20 of 1985 s. 13; L.N. 7 of 1987)

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

14A. Refund of duty where duty-paid goods used in manufacture of dutiable goods
A refund of duty may be granted by the Commissioner and subject to such conditions as the Commissioner may prescribe in respect of duty-paid goods used in the manufacture of any dutiable goods:
Provided that the duty refunded shall in no case exceed the duty paid on the goods. (L.N. 202 of 1980; L.N. 294 of 1982; L.N. 7 of 1987)

15. Refund of duty on goods supplied for consular etc. use
Any person who in the course of business has supplied duty-paid goods for the use or consumption of a person who is entitled to be accorded immunity or exemption from duty by operation of the International Organizations and Diplomatic Privileges Ordinance (Cap. 190), the International Organizations (Privileges and Immunities) Ordinance (Cap. 558), the Privileges and Immunities (Joint Liaison Group) Ordinance (Cap. 36), the Privileges and Immunities (International Committee of the Red Cross) Ordinance (Cap. 402) or the Consular Relations Ordinance (Cap. 557) shall, if he has complied with such terms and conditions as the Commissioner may specify, either generally or in any particular case, be entitled to a refund of the duty paid on those goods. 
(L.N. 294 of 1982; 40 of 1974 s. 12; 61 of 1984 s. 5; 18 of 1985 s. 5; 44 of 1985 s. 7; 36 of 1989 s. 5; 81 of 1999 s. 3; 16 of 2000 s. 11; 17 of 2000 s. 7)

15A. Refund of duty on goods drawn as samples
The Commissioner may refund duty paid on any goods drawn as samples for analysis by the Government Chemist:
Provided that the duty refunded shall in no case exceed the duty paid on the goods. (L.N. 7 of 1987)

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

15B. Refund of duty in respect of pleasure vessels
(1) A refund of duty may be granted by the Commissioner and subject to such conditions as the Commissioner may specify in respect of a reasonable quantity of duty-paid fuel—
(a) placed in the fuel tank of any pleasure vessel, within the meaning of the Dutiable Commodities (Marking and Colouring of Hydrocarbon Oil) Regulations (Cap. 109 sub. leg. C), of more than 60 tons net register; and
(b) for use by that vessel in reaching an identified port outside Hong Kong. 
(2) In this regulation, duty-paid fuel (已完稅燃料) means fuel on which the full duty prescribed by law has been paid. 
(35 of 1992 s. 10)

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

22AAA. Specification of information system
(1) The Commissioner may specify an information system for the purposes of regulation 22(2).
(2) As soon as practicable after making a specification, the Commissioner must give notice of the details of the specification in a manner that the Commissioner thinks fit.
(L.N. 31 of 2014)

22AA. Renewal of licences
Except with the written permission of the Commissioner, an application for the renewal of a licence shall be made at least 1 month before, and no earlier than 2 months before, the expiration of the licence.(4 of 2003 s. 8)

22A. Keeping of documents
The importer or manufacturer of goods to which the Ordinance applies who is required to produce contracts for sale, invoices, books of account or other documents under section 27 of the Ordinance shall keep the contracts for sale, invoices, books of account or other documents for at least 2 years after their creation. 
(L.N. 452 of 1996)

24. Issue of pass or voucher by licensee
(1) A licensee holding a special import licence for hydrocarbon oil issued by the Commissioner whom the Commissioner has authorized may, under the conditions the Commissioner may impose, issue a pass for the removal of dutiable hydrocarbon oil from a licensed warehouse to—
(a) a ship for use as fuel or store of the ship; or 
(b) another licensed warehouse. 
(2) A licensee holding a special import licence for hydrocarbon oil whom the Commissioner has authorized may, under the conditions the Commissioner may impose, issue a voucher for the removal of hydrocarbon oil on which duty is deemed to have been paid from a licensed warehouse. 
(3) A licensee holding a brewery licence whom the Commissioner has authorized may, under the conditions the Commissioner may impose, issue a voucher for the removal of beer on which duty is deemed to have been paid from a licensed warehouse. 
(4) Duty is deemed to be paid on hydrocarbon oil or beer when the licensee has complied with the arrangements and conditions imposed by the Commissioner for the payment of duty in accordance with the Ordinance. 
(L.N. 452 of 1996)