### Dutiable Commodities Ordinance 《應課稅品條例》

23. Removal of goods from ships, vehicles or aircraft
(1) Subject to section 17(3AD), (3AE), (3AF) and (3AG), if any goods to which this Ordinance applies are in any ship, vehicle or aircraft or on the railway premises they shall not be removed therefrom by, or discharged or delivered therefrom to, any person except the licensee of a general bonded warehouse or the holder of a valid permit in that behalf or the servant of such permittee or licensee.
(1A) Goods put on board any ship, vehicle, train or aircraft under a permit are not to be relanded except under a permit. (Added 46 of 1996 s. 10) 
(1B) Subsection (1) does not apply to duty-paid goods after their first removal within Hong Kong from the ship, vehicle, train or aircraft on which they were imported. (Added 46 of 1996 s. 10) 
(2) Where an offence of removing, discharging or delivering any goods from any ship, vehicle or aircraft contrary to subsection (1) is proved to have been committed, every person being an owner, charterer, agent, master or other person in charge or comprador of the ship, vehicle or aircraft is deemed guilty of that offence in the absence of evidence that the goods were removed or discharged without his knowledge and that he had taken all reasonable steps to prevent such removal or discharge. (Replaced 46 of 1996 s. 10) 
(3) In the absence of evidence to the contrary, goods thrown overboard from any ship, vehicle, train or aircraft shall be deemed to have been unlawfully removed therefrom in contravention of this section. [cf. 1876 c. 36 s. 179 U.K.]
(4) The Commissioner may direct a person who imports goods to which this Ordinance applies in a vehicle without a permit and which goods are properly entered in a manifest to store the goods in a warehouse or a Customs and Excise warehouse under the conditions the Commissioner imposes. (Added 46 of 1996 s. 10) 
(5) A person who does not comply with a direction of the Commissioner under subsection (4) commits an offence. (Added 46 of 1996 s. 10)
(Amended 46 of 1996 s. 10)

### Dutiable Commodities Ordinance 《應課稅品條例》

24. Ships’ or aircraft stores, etc.
(1) Goods to which this Ordinance applies and which are imported as transit cargo or which are to be used as ships’ or aircraft stores shall, while the ship or aircraft is in Hong Kong, be kept in the prescribed manner or, in the absence of such provision, in a secure place under the custody and control of the master or person in charge of the ship or aircraft. Goods so imported shall not be landed in Hong Kong unless the landing of such goods is specially authorized by the Commissioner in writing. (Amended 40 of 1974 s. 5) 
(2) The issue of permits to export any dutiable commodities as ships’ or aircraft stores shall be at the absolute discretion of the Commissioner or any person authorized by him. 
(3) The master shall use only such quantity of dutiable commodities as ships’ stores as the Commissioner or any person authorized by him shall in his discretion provide. 
(Amended L.N. 294 of 1982)

25. Inspection, etc. of goods
(1) The Commissioner or any member of the Customs and Excise Service or other person authorized by him in writing either generally or in any particular instance may at all times inspect any goods to which this Ordinance applies and place locks, marks or seals on any container or place in which they may be. (Amended L.N. 294 of 1982) 
(2) Where in pursuance of any powers conferred by this section the Commissioner, any member of the Customs and Excise Service or an authorized officer has placed any lock, mark or seal upon any goods in any place, ship, vehicle, train or aircraft or upon any container in which such goods are kept, then if, without the authority of the Commissioner or such member or officer, at any time or in the case of a ship, vehicle, train or aircraft, while the ship, vehicle, train or aircraft is within the limits of Hong Kong, that lock, mark or seal is opened, altered or broken, or if, before that lock, mark or seal is lawfully removed, any of the goods are conveyed away, any person so doing and the person who was in control of the goods, container or place at the time any such lock, mark or seal was placed upon them or the master of the ship or person in charge of the vehicle, train or aircraft shall be guilty of an offence and shall be liable to a fine at level 5. (Amended 66 of 1986 s. 15; L.N. 338 of 1995) [cf. 1952 c. 44 s. 70 U.K.]

### Dutiable Commodities Ordinance 《應課稅品條例》

26. Assessment of duty
(1) Subject to the provisions of sections 4 and 26A, the duty on dutiable goods shall be assessed by the Commissioner or any officer authorized by him in that behalf, and the duty shall be paid at such times and to such officer, at the office of the Commissioner or elsewhere, as he may direct. In assessing the duty on any goods allowance may be made for any loss or contraction which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Commissioner, for waste or loss in manufacture if the loss, contraction or waste has been duly notified and accounted for to the satisfaction of the Commissioner. (Amended 46 of 1980 s. 3; 34 of 1984 s. 3; 46 of 1996 s. 11) 
(2) Where any notification of duty payable is given under the provision of subsection (1) such notice shall be deemed to have been duly served on the person concerned—
(a) if given verbally by the Commissioner or other authorized officer to the person responsible; or 
(b) if delivered to him personally; or 
(c) if addressed to him and left or forwarded by registered post to him at his usual or last known place of abode or business; or (Amended 19 of 2001 s. 10)
(d) if sent to him in the form of an electronic record. (Added 19 of 2001 s. 10)
(3) A person aggrieved by the decision of the Commissioner as to the amount of duty payable on goods may appeal to the Administrative Appeals Board. (Added 46 of 1996 s. 11) 
(Amended L.N. 294 of 1982)