DRAWBACK

DRAWBACK

RESOLUTION BY THE LEGISLATIVE COUNCIL.
(Cap. 109, section 5).
(Ordinance No. 36 of 1931).
[26th July, 1940.]
DRAWBACK.
1. The rate of drawback on duty-paid goods shall be equal to the
rate of duty paid on such goods.
2. Drawback shall be calculated to the nearest tenth. of a gallon, or
to the nearest hundredth of a pound, as the ease may be.
3. Drawback shall not be payable unless the goods in the
manufacture or preparation of which the duty-paid goods were used are
(a)perfumed spirits, medicated spirits or toilet preparations,
containing not less than five per cent of alcohol by weight, in
quantities of not less than two gallons of each brand, mixture
or preparation ;
(b)beer, in quantities of not less than five gallons, and
(i) the original gravity of the beer is not less than that of
the worts from which it was manufactured; and
(ii) the beer is not blended from two or more kinds of beer
of different original gravities;
(c)tobacco, in quantities of not less than-
(i) cigarettes 2,000
(ii) cigars .................... 200
(iii) other manufactured tobacco. Ib. 3;
(d)hydrocarbon oils in quantities of riot less than eight gallons
of each kind, preparation or admixture.

DUTIABLE COMMODITIES REGULATIONS.
(Cap. 109, sections 6, 19(3), (4), 23(3), 49, 51,
55(1) 58, 65, 77).
(Ordinance No. 36 of 1930.
[26th July, 1940.]
The regulations are divided into Parts as follows Part I-
Interpretation (reg. i).
Part II-Carriage of goods (rags. 2-7).
Regulations Fraser, vol. 3, p. 1351. G.N. 841/40. Regulations fraser, vol. 3, p. 1352. G.N. 889/47. G.N.A. 249/48. G.N.A.175/49. G.N.A. 21/50. G.N.A. 78/50. G.N.A.152/50. G.N.A. 75/51.

Regulations Fraser, vol. 3, p. 1351. G.N. 841/40. Regulations fraser, vol. 3, p. 1352. G.N. 889/47. G.N.A. 249/48. G.N.A.175/49. G.N.A. 21/50. G.N.A. 78/50. G.N.A.152/50. G.N.A. 75/51.

https://oelawhk.lib.hku.hk/items/show/1846

1950

v9

109

1