DUTIABLE COMMODITIES REGULATIONS

DUTIABLE COMMODITIES REGULATIONS

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).





Part III-Duty:
A-Payment of duty (regs. 8-9).
B-Exemptions from duty (reg. to).
Part IV-Drawback (regs. 11-13).
Part V-Labels (regs. 14-18).
Part VI-Licences, etc.:
A-Licences, forms and fees (regs. 19-23).
B-Election of justices of the peace to serve
on the Licensing Board (regs. 24-37).
Part VII-Manufacture:
A-Manufactories (regs. 38-46).
B-Breweries (regs. 47-59).
C-Distilleries (regs. 60-71).
Part VIII-Sale:
A-Certificates of origin and standards of
quality for liquors (regs. 72-76).
B-Retailers (regs. 77-81).
C-Vouchers to accompany ditty-paid goods
1 . n transit (regs. 82-86).
Part IX-Storage (regs. 87-112).
Part X-Penalties and Forfeitures (regs. 113-TI4).

PART I-INTERPRETATION.
1. In these regulations-
'Ordinance' means the Dutiable Commodities Ordinance;
'First Schedule' and 'Second Schedule' mean the First
and Second Schedules to these regulations, respectively.

PART II-CARRIAGE OF GOODS.
2. This Part shall apply to goods for the import, export or
carriage of which a permit is or may be required.
3. (1) Goods shall not be carried in any vessel unless it I'S
(a)licensed in that behalf by the Director; or
(b)owned or hired bv the licensee of a general bonded
warehouse; or
(c)a steam or motor vessel of not less than 300 tolls net
register.
(2) Goods shall not be imported or exported in any, vessel of
less than 6o tons net register or 1,000 piculs capacity.





4.Except with the special permission of the Director-
(a)goods shall be imported, exported or moved only in securely
closed containers, in each of which there
shall be not less than-
(i) liquor, except as herein provided-
either ....gal. 2
or Chinese type liquor imported from
Kwong Tung in jars gal 4
or (II) tobacco-
cigarettes ......2,000
or cigars .......200
or other manufactured tobacco lb. 3
or unmanufactured tobacco lb. 30
or (Iii) hydrocarbon oils gal. 8
For the purposes of this paragraph, these quantities i-nay be either
in one container or in two or more containers completely inclosed in a
larger container: but containers which are merely bound or fastened
together shall be deemed to be separate containers, and shall be entered
as such in all permits and shipping documents;
(b)identical goods shall be packed in equal quantities in identical
containers;
(c)different goods shall not be packed in the same container.

5. Containers shall bear legibly and permanently marked thereon
(a)a description of the contents (in the case or Chinese type
liquor the character 0 (tsau) ) at least four inches high ; and
(b)if for export, adequate shipping marks, serial numbers and the
words FOR EXPORT (or, as the case may be,
EXPORTED ON DRAWBACK or SHIP'S STORES
FOR or AIRCRAFT
STORES FOR
[specifying the name of the ship or aircraft]) in
letters not less than three inches high.
There shall be a sufficient number of such markings on each
container to ensure that when container-- are stacked one above
another one set of markings at least is plainly visible.





6. The master or any person for the time being in charge of
arty ship or aircraft in which there are stores to which these
regulations apply shall
(a)keep a record of the stores and prompt] . y make all
necessary entries in the record;
(b)supply or sell such stores only to members of the crew
or to passengers;
(c)not issue in any one day any greater quantity of such
stores than' is sufficient for the use of members of the
crew and passengers on that day.

7. (1) Within a reasonable time after the export of goods on
which the duty exceeds one hundred dollars the exporter shall, if
the goods are dutiable or exported on drawback, deliver to the
Director a certificate of the authority of the place of destination
that the goods have been duly landed there.
(2) When any goods (including stores) which are dutiable or
exempted from duty or exported on drawback are delivered tinder
permit for export on board any ship. aircraft, train or vehicle or to
the Post Office, the exporter shall forthwith furnish to the
Director indorsed on the permit
(a)a certificate signed by a revenue officer that he has
examined the goods; and
(1))a receipt for the goods signed by the master of the ship
or the person in charge of the aircraft, or If the goods
are sent by post, by, an officer of the Post Office; or in
other cases a certificate signed by ,i revenue officer
that the goods have been so delivered.
(3) Every person requiring a permit to export any goods to
which this regulation applies shall furnish to the Director a bond,
with such cash or other security as lie may direct, for the due
observance of this regulation.

PART III-DUTY.
A.-Paymeitt of duty.
8. Duty shall be paid upon dutiable goods-
(a)if imported and not removed to a general bonded or
licensed warehouse





before the goods are removed from the ship, aircraft
or vehicle on which they were imported or, as the case
may be, from the railway premises;
(b) if grown, produced or manufactured in the Colony
(except beer), and not removed to a general bonded or
licensed warehousebefore the goods are removed from
the premises on which they were grown, produced or
manufactured;(c) in the case of beer, if produced in the Colonywhen the
worts are collected in fermenting vessels;
(d) if in a general ' bonded or licensed warehouse and
not removed for export or to another general
bonded or licensed warehousebefore the goods are
removed from the warehouse
Provided that the Director may in his discretion allow
a reasonable tirne, not exceeding sixteen weeks for
beer, six weeks for hydrocarbon oils, and in any other
case seven days after the duty becomes payable, for
payment of the duty by persons who have given cash
security for such payment.

9. The officer to whom any duty is paid shall give a receipt
therefor in Form 25 in the First Schedule.

B.-Exemptions from, Duty.
10. Subject to the performance of any obligation imposed by
the Ordinance or any regulations thereunder, the following goods
shall be exempt from duty



(a)stores, fuel and lubricants for ships of more than sixty
tons net register or for aircraft, in such quantities as the
Director may In his absolute discretion determine, for
use either outside the Colony or partly inside and partly
outside the Colony;
(b)goods exported from the Colony;
(c)goods destroyed with the consent of the Director
(d)goods imported in opened containers by passengers in
their baggage, for their own use, in such quantities as
the Director may in his absolute discretion determine;





(e)wine for the sacrament, if certified as such by the head
of a denomination of the Church;
alcohol for the use of any educational, scientific or
charitable institution approved by the Governor in
Council in that behalf,. tinder and in accordance with a
permit in Form 24 in the First Schedule.

PART IV-
DRAWBACK.
11. To qualify for drawback in respect of duty-paid goods. a
person shall
(a)be approved in that behalf as a fit person by the
Director who shall have absolute discretion to give or
withdraw such approval;
(b)be the manufacturer of the goods in the manufacture or
preparation of which the duty-paid goods have been
used;
(c)be the person who paid the duty on the goods;
(d)have duly completed and, within three working days
after the posting of the goods or, as the case may be,
the departure from this Colony of the ship, aircraft or
vehicle on which the goods were placed for export or as
stores, have delivered to the Director the particulars,
made the declaration (duly witnessed) and obtained the
signatures specified in Forin 22 in the First Schedule.

12. Before drawback is claimed in respect of any goods the
following conditions shall be complied with to the satisfaction of
the Director
(i) the goods shall-
(a)in so far as they are manufactured in this Colony, be
wholly manufactured in the factory of the person
claiming drawback;
(b)after manufacture, on twenty-four hours' written notice
delivered to the Director be examined by, and weighed
or measured and, if the Director so directs, packed in
the presence of, a revenue officer ;
(c)after the examination mentioned in paragraph (b), be
certified by the Government Chemist unless the Director
gives special permission to the contrary;





(2) the containers shall-
(a)be secured, with tape, wire or otherwise, and sealed, in
the presence of a revenue officer;
(b)(i) if for carriage as freight or stores, bear legibly and
permanently inscribed thereon adequate shipping marks,
serial numbers, and the words EXPORTED ON
DRAWBACK in letters not less than three inches high;
(ii) if for carriage by post, be adequately addressed
and labelled EXPORTED ON DRA WBACK;
(c)if the Director so directs, be loaded in the presence of a
revenue officer on the ship, aircraft or vehicle in which
they are exported;
(3)if the goods contain goods of Empire origin---
(a)the goods of Empire origin shall be- removed into the
factory tinder duty-paid permit direct from bond or the ship,
aircraft or vehicle on which they were imported.;
'ii) stored, until manufacture, in a special place
approved by the Director in the factory apart from other
goods;
(Iii) checked with the stock book by taking stock at
least once in every fourteen days;
(iv) completely and exactly accounted for in the stock
book, and the goods in respect of which drawback is
claimed shall be removed out of the factory, direct to the
ship, - aircraft or vehicle in which they are exported;
b) the stock book shall
(1) be kept in English in a form specially approved by
the Director;
(ii) show how much of the goods of Empire origin
specified in each dut -paid removal permit
are used in each kind, brand, preparation or
admixture of goods manufactured in the factory;
(c)the application for drawback shall specify the exact
quantity of goods of Empire origin on which drawback is
claimed.
13.Drawback shall be paid on stores, fuel and
lubricants for ships of more than sixty tons net register
and for aircraft only in such quantities as the Director may





in his absolute discretion determine, for use either outside the
Colony or partly inside and partly outside the Colony.

PART V.-DUTY-PAID
LABELS.
14. Whenever duty is paid on any goods and when ever
any duty-paid goods are bottled, packed o- repacked in
containers, there shall be securely affixed with gum or paste to
every such container to which this Part applies
ù label denoting that duty has been paid, hereinafter called
ù duty-paid label, so that the container cannot be opened without
breaking the label.

15. Duty-paid labels shall be issued in numbered series by
the Director to licensed persons in possession of duty-paid goods
in or to be put in containers to which this Part applies.

16. Every such person in possession of any such goods shall
(a)forthwith affix to the containers duty-paid labels in
numbered series in accordance with regulation 14;
(b)to the satisfaction of the Director and in a book in a
form approved by him, kept in a general bone-led
warehouse or at such other place as lie may direct., duly
record particulars of the goods, their containers and the
duty-paid labels and dutypaid permis relating thereto.

17. For the purposes of this Part, duty shall be deemed to
have been paid when it has been assessed by or on behalf of the
Director, notwithstanding that he may have allowed' tirne for
payment in accordance with an), regulations for the payment of
duty.

18. This Part shall apply to such containers as may be
prescribed by the Director by direction published in the Gazette :
any such direction may prescribe the number of duty-paid labels
which shall be affixed, and the manner in which, subject to these
regulations, they shall be affixed, to each container.





PART VI-LICENCES, ETC.
A.-Licences, forms and fees.
19. There are hereby prescribed-
(a)the licences, permits and forms, with the conditions
relating thereto and other matters, in the First Schedule;
(b)the officers who, unless otherwise provided ill the
Ordinance, may grant licences and permits, and the fees,
in the Second Schedule.

20. (I) Every person requiring a licence in respect of any
premises shall furnish to the Director or other officer authoriz
-ed to grant the same- the
particulars specified in the
application form, and such
oilier particulars as the officer
may require;
(b.)the names, if required, of two substantial householders
as references to character;
(c)such particulars as the officer may require of any
person other than the applicant who may have charge of
the premises;
(d) (If the construction of tile premises is to
the officer's approval) adequate plans signed by
the applicant, showing clearing the 'whole of the
premises to be used in connexion with his proposed
business, detailed drawings of all machinery
installed or to be Installed oil the premises, and a
desscription of the proposed use of all the machinery
and each portion of the premises, and
(e) (if the premises are intended for
purposes) a complete list of all apparatus to be used on
tile premises for the manufacture of dutiable goods.
(2) Every person requiring a permit shall produce to (lie
Director or oilier officer authorized to grant the same ;MY
invoices, bills of lading, shipping orders and other documents
relating to the goods in respect. of which the app lication is made.

(3) Applications for export permits shall be submitted ill
triplicate and for oilier permits in duplicate.





(4) Every application for a permit to export goods as ships'
stores shall be accompanied by a declaration by the master or
purser of the ship, in Form 27 in the First Schedule.
(5) Every written application for a licence or permit shall be
signed by the person requiring the same or by some person duly
authorized by him. If the application is made by a firm it shall
also bear the firm's signature, or in the case of a Chinese firm,
the firm's chop.
(6) Every application for a permit to export goods as ships'
or aircraft stores shall be indorsed by the master or other person
in charge of, or the agents of, the ship or aircraft.
(7) Every application for permission to use alcohol in an
educational, scientific or charitable institution without payment of
duty shall be made by the governing body of the institution or
their representative to the Director in writing for the approval of
the Governor in Council, and shal 1 state
(a) the purposes to which the tlcoliol is to be applied;
(b)the quantity likely to be required in the course of a year
or any shorter period for which the application is made;
(c)the names of one or more sureties who are prepared to
join in a bond to secure that the alcohol is used solely
for the purposes specified and within the institution ;
(d) the name of the person will receive the
alcohol on delivery at the institution ;
(c)the name of the person, bein the licensee of a
general bonded or licensed warehouse or of a distillery,
from whom the alcohol is to be obtained.
The applicant must satisfy the Governor in Council that the
use of alcohol is necessary and that methylated spirits or
denatured alcohol is unsuitable.

21. Whenever the holder of a permit for any goods finds that
he cannot avail himself thereof, lie shall
(a)forthwith surrender the permit to the Director or, other
officer who granted it;





(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 Director may
give for the disposal of the goods.

22. (1) The holder of every licence to which this paragraph
applies shall furnish a clear and satisfactory photograph of
(a) himself;
(b)any other person for the time being in charge of the
licensed premises,
to the Director, shall sign the register of licences, and shall exhibit
and keep exhibited a copy of every such photo-graph in the
principal office on the licensed premises.
This paragraph shall apply -to distillery licences, dealers' and
retailers' licences for Chinese type liquor, and tobacco retailers'
licences.
(2) Every person requiring a hawker's or travelling salesman's
licence for tobacco, or any renewal or any transfer thereof, shall
when making application for the same furnish two clear and
satisfactory copies of his photograph to the Director.

23. (1) The holder of every- licence or permit to which this
regulation applies shall, at anv time, In such amount and in such
form as the Directo y may require, furnish se 1
_cur for all oi- any of the following things-
(a)the due observance of and compliance xith the
provisions of the Ordinance and all regulations
thereunder, and am- Ordinance or regulations amending
the same or substituted therefor, 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 due removal therefrom for the purpose of
being exported, or warehoused in a general bonded or
licensed warehouse, or used as stores for ships or
aircraft, or otherwise dealt with under the law, or, upon
payment of the full and proper duties chargeable
thereon, for consumption within this Colony.





(2) A bond wit th one or more sufficient sureties to
secure the due payment of duty shall be given by the keeper
of ever), general bonded or licensed warehouse in accord-
ance with the following scales-
when the total area of the storage space in the warehouse-
(a) does not exceed 12,000 square feet $ 30,000
(b) exceeds 12,000 but not 30,000 square feel: 50,000
(c) exceeds 30,000 square feet ......100, 000,
or in such other sum as the Director may deem adequate.
(3) This regulation shall apply to licences for general bonded and
licensed warehouses, distilleries and breweries, ships and harbour
vessels, and to permits to use alcohol in educational, scientific or
charitable institutions without payment of duty.

B.-Election of justices of the peace to serve
on the licensing board.
24. Elections shall take place- at such time and place as shall be
previously notified by command of the Governor in the Gazette.

25. The F i rst Magistrate, hereinafter termed tile magistrate, shall in
accordance with any such notification summon to an election the
justices of the peace and sliall preside at the election.


26. (1) Every candidate shall be nominated in writiing by one elector
and seconded by, another, and the nomina- shall be delivered to the
magistrate not less than four clear days before the day fixed for the
election.
(2) Any candidate may withdraw from his candidature by notice
signed b), him and delivered at the magistrate's office not less than three
clear days before the day fixed for the election and thereupon his
nomination shall be void.

27. (1) Should the number of candidates dul y nominated and
seconded not exceed the number of members to be elected, the
magistrate shall make a return to the Governor of the names of the
candidates and the names of their nominators and seconders, and the
Governor may thereupon declare such candidates duly elected.





(2) Should the number of candidates duly nominated and
seconded exceed the number of vacancies to be filled, the
following further regulations shall be observed.
28. The magistrate or such other person as the Governor
may appoint shall preside at the election. The pet-son presiding is
hereinafter called the presiding officer.


29. No elector shall give more than one vote in respect of
each vacancy.
30.The voting shall be by bailot.

31. The name of every elector voting shall be recorded by
the presiding officer.

32. The bailot box shall be opened and the votes counted as
soon as practicable after the close of the poll. The candidates or
the. duly authorized representative of each candidate may be
present at the counting of the votes.
33. Candidates, as such, shall not be disqualified from
voting.

34. Where an equality of votes is found to exist between any
candidates at an election, and the addition of
vote would entitle any of' such candidates to be declared
elected, the Governor rnay give such additional vote.
35. As to anv matters connected with the order of
proceeding not hereby provided for, the presiding officer sliall
proceed as he thinks fit.
36. The presiding officer shall make a return of the election
to the Governor as soon as conveniently may be after the
election. The return shall be accompanied, for the. Governor's
information, by
(a)a list of the candidates with the names of their
nominators and seconders;
(b)a list of the voters who have recorded their votes;
(c)a statement of the number of votes given for each
candidate; and
(d)a statement as to the objections, if any, that may have
been taken to the vote of any elector.





37. If satisfied that the foregoing regulations relating to the
election of licensing justices have been complied with, the
Governor shall declare to be elected the candidates or candidate
to whom the majority of votes have been given; but, if not so
satisfied, lie may declare the election invalid and require a further
election.

PART VII-MANUFACTURE.
A.-Manufacturies
38. In the following regulations relating to manufactories
'factory' means any place or premises licensed for the
manufacture of goods;
,'goods' means duty-paid goods of the class or description for [lie
manufacture, of which a factory is licensed
manufacturer- includes the licensee and any person for the time
being in charge of a factory.

39. These shall be legibly and permanently marked on
the outside of every factory in English and Chinese, in
characters at least three inches high, the words LICENSED
MANUFACTORY FOR [specifying the number of the
factory and the nature of the goods for which it is licensed.]

40. Every factory shall be inclosed, constructed and
maintained in good repair and clean condition to the satisfaction
of the Director.

41. Except with the permission of the Director nothing but
goods and materials for manufacture shall be brought into a
factory.

42. Goods shall be manufactured wholly within a factory and
shall not be removed therelfrom until their manufacture is
complete.

43. All goods in a factory shall be stored to the satisfaction
of the Director, and manufactured goods shall be stored apart
from unmanufactured goods.





44. In every factory the manufacturer shall to the
satisfaction of the Director keep, and daily make due entry of tile
particulars prescribed in, the following books
(a) a stock book in Form 31 In the First Schedule;
(b) a factory book in Form 32 In the First Schedule.

45. Every manufacturer shall weekly on Monday (or if
Monday is a general holiday, on the next working day)
-
deliver to the Director, to his satisfaction, a return in Form 33 in
the First Schedule of all goods taken into or out of or
manufactured in a factory.

48. Every factory, where hydrocarbon oils are manu-
factured shall,without prejudice to the regulations in this
Part, be deemed to be a licensed warehouse for the purpose
0~ any regulations relating to the storage of dutiable goods.

B.-Breweries.
47. In [lie following regulations relating to breweries
'licensed premises' or 'premises' means any premises whereon
any person is licensed to keep a brewery and, where the
context admits, includes any premises in connexion with the
licensed premises or with the business conducted thereon ;
,,person in charge- includes the person for the time being


having the control or management of the business conducted
upon the licensed premises;
-storage vessel' means every vessel or receptacle intended to
remain permanently on the licensed premises and used or
intended to be used for the maturing or storing beer brewed
or made on the premises.

48. (1) The licensed premises shall be. inclosed by walls or
fences to the satisfaction of the Director and shall not have any
entrance or exit except upon some street or road to which the
public has access.
(2) On the outside of the door of each portion of the
Premises shall be painted in English and Chinese charac-
ters a description of that portion. according to the purpose for
which it is used and in accordance with the plans submitted on
application for the licence.





(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 .Director.
(4) Every part of the premises shall be adequately lighted re,
the satisfaction of the Director.
(5) Every part of the premises shall at all times be kept in
good and substantial repair and in a clean and sanitary condition
to the satisfaction of the Director.
(6) The licensee shall provide and maintain in the
premises (o the satisfaction of the Director and free of
expense to the Government, adequate office accommodation,
with all necessary furniture, writing materials, heating,
cleaning and ligh ing, and lavatory accommodation, for the use of
rtIvenue officers on duty at the premises

49. Except with the consent in writing of the Director, 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.

50. (1) All machinery, apparatus, utensils, vessels or
receptacles used in the brewing or making, maturing or storing of
beer shall be of a type, design or capacity, as the case may be,
approved by the Director and shall be so placed or fixed as to
admit of the contents being readily and accurately ascertained by
gauge or measure and shall not be altered in structure, shape,
position or capacity, as the case may be, without the consent in
writing of the Director.
(2) The name of every utensil, vessel or receptacle according
to the purpose for which it is intended shall be legibly painted with
oil colour, and kept so painted, upon some conspicuous part of
every utensil, vessel or receptacle used for the brewing or
making or maturing of beer and the normal full capacity thereof
shall be painted thereon in like manner. If more than one utensil,
vessel or receptacle is used for the same purpose, each shall be
distinguished by a serial number.





(3) All vessels or receptacles, other than bottles, used for the
storage of beer shall have their normal full capacity clearly marked
upon them.
(4) All machinery, apparatus, utensils, vessels or receptacles of
every kind shall be kept in a clean and sanitary. condition to the
satisfaction of the Director.

51. The licensee shall provide and maintain upon the premises, and
permit any and every revenue officer there .to use, sufficient and just
beams, scales or weighing machines and standard weights, gauges and
measures (including glass measures graduated in ounces for the
determination of the contents of reputed pint and quart bottles, and also
i cask or vessel capable of containing the contents of the largest cask or
container intended to be sent out from the brewery) and other necessary
and reasonable appliances to the satisfaction of the Director.

Brewing.
52. (1) The worts produced from an), brewing shall be removed
successively and in the customary order of brewing to the coppers,
coolers and collecting and fermenting vessels, and shall not be removed
from the last-mentioned vessels. Until an account has been taken by a
revenue officer or until after the expiration of twelve hours from the tirne
at which the worts are collected in such vessels.
(2) When worts have commenced running into a collecting or
fermenting vessel the whole of the produce of the brewing shall be
collected within twelve hours.

53. (1) All collecting and fermenting vessels shall be accurately
gauged and the licensee shall furnish tables showing the capacity of
each in gallons at every inch and tenth of an inch measured from a fixed
dipping place which must be clearly marked
(2) Each collecting and fermenting vessel shall be fitted with a
discharge cock of a type approved by the Director and so arranged that
it can be secured with a revenue lock. It shall have no other outlet
except one* which -will allow the vessel to be cleansed.





54. The licensee shall keep on the licensed premises, open at
all times for inspection, a brewing book, in a form approved by
the Director, in which lie shall make or cause to be made the
following entries
(a)at least twenty-four hours before commencing to mash
or dissolve any material to be used in his next brewing,
fie. shall record the date and hour when such brewing is
intended to take place, and at least two hours before the
hour stated for brewing lie shall enter the quantity of
each material to be used ;
(b)vlien the worts from any brewing have been collected
in the proper collecting and fermenting vessels, the
serial number or numbers of the receptacles must be
immediately recorded in the brewing book together with
the quantity in gallons and the true original gravity, of
the worts;
(c)the date of the removal of any beer from the proper
collecting and fermenting vessels and the quantity
removed.

55. (1) The produce of any brewing shall be kept separate
and distinct from that of every other brewing for a period of
twenty-four hours unless an account of the firstmentioned
produce has been taken by a revenue officer.
(2) The produce of any brewing must not be mixed with that
of any other brewing except in the store vats or casks, unless the
licensee has given twenty-four hours' notice in writing to the
Director, specifying the quantity and original gravity of the worts.

56. Beer shall be removed from the licensed premises only
(a)if it is accompanied by a voucher in accordance with
any regulations relating to vouchers for the sale or
transfer of duty-paid goods; and
(b)between the hours of 5 a.m. and 6 p.m.

57. (1) A calibration table shall be supplied to the Director
showing the capacity of each storage vessel in gallons for each
one-tenth of an inch of depth measured from a marked spot.





(2) Every storage vessel shall be-
(a)numbered conspicuously and plainly marked with its
maximum capacity;
(b)provided to the satisfaction of the Director with a gauge
showing the quantity stored therein;
(c) so placed that the contents can be readily measured,

Accounting.
58. Every licensee shall keep oil the licensed premises stock
books in English, in a form approved by the Director, and shall
correctly and with the utmost promptitude enter or cause to be
entered therein under the appropriate date
(a)the quantity of grain, molasses, sugar or other
fermentable material received on the premises, and the
weight of any such material issued for each brewing for
the making of mash and wort;
(b)the manner in which all beer manufactured is disposed
of; and
(c) the quantity, of beer removed from the premises.
59. The licensee shall furnish to the Director every Monday
(or if Monday is a general holiday, on the next working day) a
return, in a form approved by the Director, of all beer or worts in
or made in the brewery during the seven days ending at the close
of work on the preceding Saturday, showing
(a)balance of dutiable beer and worts brought forward
from previous week;
(b) quantity since produced;
(c) quantity on which duty is tendered;
(d)balance of dutiable beer and worts remaining in the
brewery.

C.-Distilleries.
60. In the following regulations relating to distilleries,
'distiller' includes the licensee and any person for the time being
in charge of a distillery.
61. There shall be legibly and permanently marked on the
outside of every distillery, in English and Chinese in characters at
least three inches high, the words LICENSED
DISTILLERY NO . [specifying the number of lite
distillery].





62. Every distillery, shall be inclosed by, walls or fences and every
part thereof and every, fixture therein or thereon constructed and
maintained in good and substantial repair and clean and sanitary
condition, to the satisfaction of the Director, and in particular
(a)the distillery shall not have any entrance or exit except upon a
street or road to which the public has access ;
(b)the distillers, shall be adequately lighted and ventilated
(c)-adequate fire precautions shall be taken in the distillery,;
(d)in the distillery there shall be one or more stores (hereinafter
called spirit stores) for the collection and storage of all
dutiable liquor;
(e)the stills shall be of a type approved by, the Director and
shall be so arranged, and the stills and the spirit stores so
constructed, that all spirit produced in the distillery must
pass from every. still either directly into a spirit store or first
into a locked receiver and then into a spirit store, but in either
case so that no access can be had to the spirit except b). a
revenue officer: the spirit receiver shall have no outlet except
through a cock fitted with a revenue lock;
no alterations or repairs, and no change in the use to which
any part of the premises is put, shall be made without the'
consent of the Director;
(g)the Director shall cause revenue locks to be fitted to every
spirit store and spirit receiver.

63. Without prejudice to the regulations in this Part, every spirit
store shall be deemed to be a licensed warehouse for the purpose of
any regulations relating to the storage of dutiable goods, except that
(a) no separate licence shall be necessary, for the store;
(b)on the outside of the store, instead of the words
LICENSED WAREHOUSE, there shall be legibly and
permanently marked in English and Chinese the words SPIRIT
STORE;
(c)no liquor shall be removed from a spirit store except tinder a
pass signed by a revenue officer;





(d)no pass shall be necessary for the removal of liquor
from one spirit store to another in the same distillery ;
(e)no liquor shall be taken into a spirit store in any distiller),
except liquor distilled in that distillery.

64. (1) All containers and utensils for liquor shall be kept
clean to the satisfaction of the Director.
(2) All containers of Chinese type liquor sent out from any
distillery shall have legibly painted thereon in Chinese characters
the word (tsau) and the name of the distillery.
(3) Every container for fermenting mash shall be of a size
approved by the Director and shall have the normal charge, and a
serial number plainly and permanently marked thereon in English
and Chinese characters; no such container shall be filled with
material for fermentation weighing more or less than the normal
charge.
(4) Every container used for storing spirit in a spirit store
shall be of a size approved by the Director and shall have the
maximum capacity in gallons and a serial number plainly, marked
thereon in English and Chinese characters. It sliall be fitted or
provided with an accurate gauge showing the quantity of spirit in
the container.
(5) Every container in a spirit store shall be kept securely,
covered to prevent evaporation.

65. No person shall, unless accompanied by a revenue
officer or employed in a distillery, enter or be in any part thereof
except the room, if any, set apart as an office.

66. (1) Except with the permission of the Director, no liquor,
and nothing but materials for the distillation of liquor, shall be
taken into a distillery.
(2) No fermented material shall, until all the alcohol therein
has been removed therefrom by distillation, be taken out of a
distillery.

67. (1) Except with the special permission of the Director, all
material put on to ferment shall be distilled as soon as
fermentation is complete, but in any event within the times set out
in the following schedule





Schedule.

Time within which material is to be
fermented.

Rice.
Season.
Molasses. Using square Using
cake yeast or ball
baker's yeast. yeast.
April 15th to 72 hours 18 days 7 days
October 31st

November ist to 96 hours 21 days 10 days
April 14th

The time shall commence to run
(a)in the case of molasses, from the first mixing of molasses with
rice tailings or other ferment; and
(b)in the case of rice, from noon on the day on which the steamed
rice is mixed with yeast.
(2) No methods of accelerating fermentation shall be employed
without the previous consent of the Director.
(3) In the case of rice, the distiller shall declare to the Director the
type of yeast and the method of fermentation lie intends to employ, and
sliall enter that type of yeast and that method in the record prescribed
by aragraph (1) of p
regulation 7o.

(4) The distiller shall forthwith report to the Director
any change in the type of yeast or method of fermentati used.

68. Before an account is taken by a revenue officer of any liquor in
a distillery, the liquor shall, if the Director so directs, be reduced to a
uniform strength prescribed by him as a strength at which liquor of that
type is by trade usage commonly. produced or sold: at or immediately
after the taking of such account spirit receivers shall be emptied.





69. After duty is assessed on any liquor or any liquor is
denatured in a spirit store, the duty-paid liquor or the denatured
spirit, as the case may be, shall forthwith be removed from the
spirit store and from the distillery.

70. (I) In addition to any record which he is required to keep
under any regulations relating to the storage of dutiable goods or
to labels, every distiller shall, whenever any materials for the
distillation of liquor are taken into or out of a distillery or are used
or dealt with in any manner whatever therein', forthwith make
due entry thereof in a book which shall be kept in the distillery in
a form approved by and to the satisfaction of the Director, giving
particulars of the weight of material of each kind and the serial
numbers of the containers used, the duty, and such other
particulars as the Director may require.
(2) Every distiller shall keep a record of the names of all
persons employed by him in a distillery, with particulars of the
commencement of, absence from, return to and termination of
their employment.

71. In addition to any return which he is required to make
under any regulations for the storage of dutiable goods every
distiller shall, weekly on Monday (or if Monday is a general
holiday, on the next working day) deliver to the Director to his
satisfaction a return, in Form 34 in the First Schedule, of all
fermentable material taken into or out of or set on to ferment in a
distillery.

PART VIII-SALE.
A.-Certificates of origin and standards of
quality for liquors.
72. (1) All imported intoxicating liquor for which a standard
of quality is prescribed, except Chinese type liquor, shall be
accompanied by a certificate (hereinafter in these regulations
called a certificate of origin) from the place where the liquor was
made, that the liquor is genuine liquor of the nature and quality, if
any, specified in these regulations.
(2) Certificates of origin for brandy, whisky and rum shall
contain such analytical and other particulars as will enable the
liquor to be readily identified.





(3) In these regulations, 'certificate of origin' includes ally
certificate, in whatever form, which satisfies the above definition, and
includes a certificate of age.
73. If any intoxicating liquor
(a) is not accompanied by a certificate of origin (except
Chinese type liquor); or
(b) is found on analysis to differ materially in nature
or quality from that specified in the certificate of
origin; or
(c) is not of the standard of quality, if any, prescribed
by these regulations for that type of liquor; or
(d) being brandy or whisky, has not been matured in
_Wood for at least three years, a permit shall not issue for the
removal of the liquor from the place where it may be, except
(1) to a ship, or. from one ship to another, for export ; or
(ii) to a general bonded or licensed warehouse, or frorn one
such warehouse to another ; or
(iii) to any other place, if the liquor is for the private
consumption of the importer, but only in such quantities as the Director
may determine-, or
(iv) from a general bonded or licensed warehouse, after the
liquor has, to the satisfaction of the Director, been manufactured ; or
(v) from a general bonded or licensed warehouse, after the
liquor, not being brandy or whisky, has, to tile satisfaction of the
Director, been repacked or relabelled.

74. The quality of any liquor sliall be determined by the
Government Chemist as follows-
(a) in the case of Chinese type liquor, upon
(b) in the case of other liquor, in his discretionor
(i) upon analy
(ii) upon a certificate of origin ; or
(iii) upon both such analysis and such certificate.
The method employed for determining the higher alcohol--, in spirit
shall be that known as the Allen-Marquardt.
75. The following standards of quality are prescribed
(I) for till intoxicating liquors: every such liquor shall possess the
aroma and flavour natural to liquor of its type;





(2)for spirits-
all spirits shall
contain such
proportions,- if any, of
volatile acidity,
aldehydes, furfural,
others and higher
alcohols as are natural
to spirits of their type;
(b)brandy: the spirituous liquid distilled from the wine of
grapes;
cognac: brandy made in the Cognac regions from grapes
grown therein.
Brandy containing less than 6o grammes of others
calculated as ethyl acetate, in 100 litres of the absolute
alcohol contained in such brandy, may be deemed below
standard;
(c)whisky : the spirit obtained by distillation from a mash of
cereal grains saccharified by the diastase of malt.
Whisky containing less than a total of 150 grammes of
the products mentioned in subparagraph (a) in 100 litres of
the absolute alcohol contained in such whisky may,, be
deemed below standard;
(d)rum: the spirit distilled direct from sugar-cane. products in
sugar-cane-growing countries;
Jamaica rum: rum made in Jamaica from cane grown therein
imitation rain all other rum.
Rum containing less than 100 grammes of others
calculated as ethyl acetate, in 100 litres of the absolute
alcohol contained in such rum may be deemed below
standard;
(e) Chinese type liquor: spirit obtained by the dis-
tillation of rice or molasses in the Chinese manner and
classified according to alcoholic strength as
(i) rice spirit-liu pun sheung ching
or sam ching
(ii) molasses spirit-to flu pun to
sheung ching or to sam ching
If for sale, its strength in alcohol measured by
weight shall not be less than-
(i) liu pun, or to liu pun 18 per cent.
(ii) sheung ching, or to sheung ching 22 per cent.
(iii) sam ching, or to sam ching 30 Per cent.





(3) for wines-
port: the fermented expressed juice of the grape
produced in the Alto Douro district in the northeast of Portugal,
shipped from Oporto, and wine of similar nature and quality from
other countries or districts.
Port shall be free from added colouring matter and
preservatives other than alcohol and shall con- not less than 12
per cent of alcohol by weight;
(b)sherry : the fermented expressed juice of the grape, the
produce of Jerez (or Xeres) de la Frontera, shipped from Cadiz
in Spain, and wine of similar nature and quality from other
countries or districts.
Sherry shall be free from added colouring matter and
preservatives other than alcohol and shall contain not less
than 12 per cent of alcohol by weight.

76. The name of the place of origin of port not produced in the Altc
Douro district in Portugal, or sherry not produced in Jerez de la.
Frontera in Spain, shall be clearly marked on every container thereof.

B.-Retailers.
77. in the following regulations relating to retailers-
good ' s' means duty-paid goods;
retailer-includes any person licensed to sell goods retail and every
person for the tirne being in charge of his
licensed premises.

78. There shall be legibly and permanently marked on [he outside
of the licensed premises of ever), retailer, in English and Chinese, in
characters at least three inches high, the words 'retailer's name
LICENSED RETAILER OF [nature of goods for which he Is licensed]
NO. [number of licence].
79. Every retailer shall, to the satisfaction of the Director and in a
form approved by him, keep in the licensed premises
(a)a stock book, in which he shall duly enter the quantity of all
goods received, treated or sold in the licensed premises; in
particular





(i) different kinds and brands of goods shall be
entered under separate heads;
(ii) the entries shall show quantities in pounds and
gallons, and the number of containers and their content;
(iii) receipts shall be entered forthwith
(iv) sales shall be entered daily at the close of
business;
(v) sales for which a voucher is required by
regulations shall be entered separately, with the serial
numbers of the vouchers, but only the daily totals of
other sales shall be entered under their respective
heads;
(vi) the book shall be balanced daily at the close of
business;
and if the nature of his business so requires, or the Director
directs
(b)a blend book, in which the retailer shall duly enter the
quantity of all goods blended, mixed or otherwise treated
in the premises, showing in particular
(i) the dates on which the treatment begins and ends;
(ii) the quantity, kind and brand of goods used in the
treatment;
(Iii) the quantity, kind and brand of goods produced in
the treatment.
Immediately before and immediately after the treatment as
aforesaid of any goods,. appropriate entries shall be made both in
the stock book and the blend book., showing the transfer of stock
for treatment or of the product of any treatment to stock.

80. Retailers of Chinese type liquor shall mark all jars or
containers of spirit undergoing treatment with the Chinese name
of the spirit being produced and the serial number of the blend,
mixture or treatment, which shall correspond with that entered in
the blend book.

81. Licences to sell Chinese type liquor retail and not
wholesale shall only be granted to established grocers who do a
genuine-trade in Chinese groceries and whose trade in





Chinese liquor is only a subsidiary, part of the business Conducted on
the licensed premises. The holder of such a licence shall
(a)keep no Chinese type liquor except liu pun ( ) and
sheung ching ( ) on his licensed premises; +
(b)not sell to any person more than two catties of liquor at a time;
(c)use on the licensed premises no kongs or barrels for storing
liquor, which shall be kept only in the containers in which it
was received on the premises.

C.-Vouchers to accompany duty-paid goods lit transit.
82. subject to such exemptions in respect of any- particular kind or
brand of goods as the Director may by directions prescribe, the
following regulations relating to vouchers shall apply to the sale,
whether wholesale or retail, and transfer for sale of duty-paid goods, as
follows
(a)to every sale of Chinese type liquor in any quantity of two
gallons or more;
(b)to every sale of cigars for fifty dollars or more, or of other
tobacco for ten dollars or more, and to every retail sale by a
manufacturer of any tobacco in any quantity exceeding i lb.;
(c)to ever), transfer for sale of such liquor or tobacco from any
premises to any other premises;
(d)to every transfer of beer from a brewery.

83. On every such sale or transfer the seller or transferor shall give
to the purchaser or transferee a voucher from a counterfoil book in a
form approved by the Director, bearing
(a)a serial number;
(b)particulars of the kind, brand, quantity and price of the
goods;
(c)the name of the purchaser or transferee and also of the bearer
of the voucher, if not the same person, and the address to
which the goods are sent;
(d)the name and chop (if any) of the seller or transferor and the
address from which and the time at which the goods are sent.





84. Every, counterfoil shall correspond exactly with its voucher
and shall be kept b), the seller or transferor in the premises from which
the goods are sent.

85. The bearer of the voucher shall accompany the goods from the
premises of the seller or transferor to the premises of. the purchaser or
transferee.

86. The purchaser or transferee, if a person licensed to sell such
goods, shall, when the goods arrive at his premises, forthwith cancel the
voucher by drawing in ink two parallel straight lines diagonally across
the face thereof, and thereafter shall keep the voucher for twelve
months at those premises.

PART EX---STORAGE Or, DUTIABLE GOODS.
87. In this Part, 'warehouse-keeper' includes the licensee and any
person for-tile time being ill charge or a warehouse.

88. This Part shall apply to general bonded warehouses, licensed
warehouses and any premises deemed to be licensed warehouses under
the provisions of any other Part, except as may be provided in that Part.

89. There shall be legibly, and permanently marked on the outside
of every warehouse in English and Chinese, in characters at least three
inches high, the words GENERAL BONDED WAREHOUSE or
LICENSED WAREHOUSE FOR [specifying the number of the
warehouse and the nature of the goods for which it is
licensed], as the case may, be.

90. Every warehouse and every- part thereof and every? fixture
therein or thereon shall be constructed and maintained i n good and
substantial repair and clean and sanitary condition to the satisfaction of
the Director, and in particular
(a)the warehouse shall be adequately lighted and ventilated
(b)the windows shall be suitably secured with stout wire mesh,
shutters and bars;





(c)the warehouse shall be so constructed, and the doors
shall have such fastenings capable of being fitted with
revenue locks, that when such locks are fitted no person
except a revenue officer can have any access to the
warehouse : the Director may cause revenue locks to be
fitted to any warehouse ;
(d)no alterations or repairs shall be made without the
consent of the Director.

91. All lamps used in a warehouse shall be made of
substantial metal, with glass protected by metal guards.

92. Every warehouse-keeper shall, if required by the
Director, to his satisfaction provide and maintain free office and
lavatory accommodation, with heating, lighting,. furniture and
writing materials, for the use of revenue officers on duty at the
warehouse.

93. Every warehouse-keeper shall to the satisfaction of the
Director provide and maintain, in a suitable place in the
warehouse
(a) adequate receptacles, accurate measures, beams and
scales or weighing machines, for examining, testing,
sampling, bottling, blending, mixing, denaturing,
repacking, grading, reconditioning and otherwise treating
dutiable goods; and
(b) adequate receptacles for refuse.

94. Warehouses may be opened between 8.3o a.m. and 4.30
P.m. on weekdays other than Saturdays, and between 8.30 a.m.
and i p.m. on Saturdays, but not at other times or on general
holidays except with the written permission of the Director.

95. Except with the permission of (lie Director, no person
shall, unless accompanied by a revenue officer, enter or be in any
warehouse.

96. No person shall smoke, or use naked lights or matches,
in any warehouse.

97. Except with the special permission of the Director
nothing but dutiable goods shall be stored in a warehouse.





98. The keeper of any general bonded warehouse shall
admit any dutiable goods into his warehouse at the request of any
holder of a permit in that behalf.
99. At the request of the master of any ship lying in the
harbour of Victoria or of the person in charge of any aircraft at
Kai Tak airport or of the owners, charterers or.
agents of any such ship or aircraft, the keeper of any
gents general bonded warehouse shall forthwith remove from
the ship or aircraft into his warehouse any dutiable goods
specified in the request, unless the warehouse is not licensed for
such goods or there is no accommodation for the goods in the
warehouse.
100. Dutiable goods may be divided into such classes as a
warehouse-keeper, with the approval of the Director, may
determine, having regard to the rules of the Fire Insurance
Association of Hong Kong in so far as they are compatible with
the law. relating to dangerous goods .
101. Goods shall be so stored, bv classes, that easy access
may be had to any portion of the goods.
102. Subject to regulation 97, empty containers shall be kept in
a locked compartment apart from dutiable goods or as the
Director may in any, case specially, direct ; all other empty
containers arid all refuse shall be removed daily.
103. No container of dutiable goods shall be opened except
under the supervision of a revenue officer, unless the Director
gives special permission to the contrary.
104. (1) Subject to the provisions of regulation 103 and after the
notice, samples of dutiable goods may be taken and dutiable
goods may be repacked, bottled, blended, denatured or treated- in
any other manner whatever as the Director may permit, in a
warehouse.
(2) Notice may be given to the Director in office hours on -
any working day before that on which the operation begins, and
shall specify
(a)the nature of the operation;
(b)the name and the number (if any) of the warehouse;
and
(c)the day and time when the operation is to begin.





(3) No person shal! begin or perform any such operation or any
part thereof except under the supervision of a revenue officer, unless
the Director gives special permission to the contrary,.
. (4) Dutiable goods shall not be repacked in containers in less
quantities than those specified iii regulation 106.
(5) Containers, if any, which are deficient in content shall be filled
from others in the same ownership.
(6) Unless the Director ' otherwise directs, samples
shall not bc removed from a warehouse until duty has been
paid thereon.

105. No goods shall be removed from a warehouse except under
permit.

106. The minimum amount of any one kind, brand, preparation or
admixture of dutiable goods which may he removed in any, one
consignment from a warehouse, except as samples or with the special
permission of the Director, shall be-
(a)Liquor gal. 2
Tobacco
(i) cigarettes 2,000
(ii) cigars 200
(iii) other manufactured tobacco Ib. -
(iv) uninanufactured tobacco Ib. 30
(c) Hydrocarbon oils gal. 8

107. Whenever any goods are taken into or out of a warehouse or
are treated in any manner whatever under the provisions of regulation
104, the warehouse-keeper shall forthwith make due entry thereof in a
book which shall be kept in the warehouse in a form approved by and to
the satisfaction of the Director.

108. Whenever any deficiency, from whatever cause,
occurs or is found in dutiable goods in a warehouse the
keeper thereof shall forthwith duly enter the same in the
book mentioned in regulation 107 and shall within twenty-
four hours report the deficiency to the Director.





109. The keeper of -i general bonded warehouse shall daily,
and of a licensed warehouse weekly, or in either case at such
other regular intervals and on such days as the Director may,
appoint, deliver returns to the Director to his satisfaction and in a
form approved by him of all dutiable goods taken into or out of
the warehouse, all such operations as are mentioned in regulation
104, and such other relevant particulars is the Director may
require: returns shall be delivered before noon on the day on
which they are due, or if that day is a general holiday, on the next
working day.

110. Charges by warehouse-keepers for storing or moving
dutiable goods shall not exceed such as the Director rnay.
approve.

111. The Director may at an), time station in any warehouse
such revenue officers as may in his opinion, be necessary for the
due protection of the revenue.

112. Every warehouse-keeper shall pay the fee prescribed for
the attendance of revenue officers at his warehouse; but the
Director may dispense with a fee for attendance at any
warehouse during the usual hours of opening prescribed in
regulation 94.

PART X.-PENALTIES, FORFEITURE, CITATION,
113. (I) Any person who acts in contravention of regulations 3,
4, 8, 12, 14, 16, 41, 42, 45, 49 to 57, 59, 62, 63, 67, 70, 72, 73, 75,
76, 7( to 81, 83, 84, 86, 9. and io, to 108, shall commit an offence
and shall upon summary conviction, in addition to any forfeiture
that may be prescribed, be liable
(a)for a first offence, to a fine of five thousand dollars and
to imprisonment for six months;
(b)for every subsequent offence, to a fine of ten thousand
dollars and to imprisonment for twelve months.
(2) Any person who acts in contravention of regulations 5, 6,
7, 21, 22, 29, 39, 40, 43, 44, 48, 58, 61, 64 to 66, 68, 69, 71, 78, 85,
89 to 92, 94 to 99, 101, 102, 1 09, 110 and 112 shall commit an
offence and shall upon summary conviction,





in addition to any forfeiture that may be prescribed, be
liable to a fine of five thousand dollars and to imprisonment
for six months.

(3) In any case where a magistrate is of opinion that
any offence was committed with intent to avoid payment of
duty, this regulation shall be construed as if for the
maximum fine prescribed therein for a first or subsequent
offence there were substituted a fine of ten thousand dollars,
or ten times the amount of the duty payable on. the goods
in respect of which the offence was committed, whichever
is the greater.

114. (1) It sliall be lawful for a magistrate to order
to be forfeited-
(a)any goods with respect to which an offence against
these regulations has been committed, whether any
person has been convicted of such offence or not;
(b)any goods to which these regulations apply and
which are found without any apparent owner or
unclaimed after such notice as the magistrate thinks
fit.

(2) Upon any breach of any condition of a permit or
any licence under these regulations, any deposit required
as a condition of the granting of such permit or licence shall,
upon application to a magistrate, be declared by. him to be
forfeited.
(3) Upon the failure ofany condition of a bond
required in connexion with any licence under
these regulations, the surn secured by the bond shall be
deemed to be forfeited.

(4) Upon the making of an order or declaration of
forfeiture under, or upon the happening of any event upon
which anything is forfeited or deemed to be forfeited by,
any provision of these regulations, the thing so forfeited
or ordered declared or deemed to be forfeited shall be deemed
to be the property of the Crown free from all rights of any
person.

(5) The Governor in Council in his absolute discretion
may entertain and give effect to any moral claim to or in
respect of any, goods, money and anything whatsoever





forfeited or ordered or declared or deemed to be forfeited by or under
any provision of these regulations.
(6) The provisions of this regulation shall be in addition to and not
in derogation of any other provision of these ,regulations relating to
forfeitures, and no forfeiture under these regulations shall relieve any
person from any other penalty to which he may be liable under these or
any other regulations.

115. These regulations may be cited as the Dutiable citation.
Commodities Regulations. G.N.A. 75/51.

FIRST SCHEDULE. [reg. 19(a).]

Licences, permits and forms, conditions, etc., prescribed.

I-LICENCES AND APPLICATIONS FOR LICENCES.

(a) For all goods to which the Ordinance applies-

Form 1 General bonded or licensed warehouse licence.
2 Manufacturer's licence.
3 Importer's licence (except for goods imported for re-export on a
through bill of lading).
4 Dealer's licence.
5 Retailer's licence.
6 Canteen licence.
7 Ship licence (for vessels of not less than 60 tons net register or 1,000
piculs capacity, except steam or motor vessels of not less
than 300 tons net register, to import or export goods).
8 Harbour vessel licence (for launches, junks, lighters or sampans).
(b) For liquors-
Form 9 Distillery licence.
10 Brewery licence.
11 Application for publican's licence.
12 Publican's licence.
13 Application for adjunct licence.
14 Hotel keeper's adjunct licence.
15 Restaurant adjunct licence.
16 Chinese restaurant licence.





(c) For tobacco
Form 17 Travelling salesman's licence.
18 Tobacco hawker's licence, but only to persons who now hold such
licences: no additional licences of this kind shall issue.
(d) For hydrocarbon oils
Form 19 Special importer's licence.

II-PERMITS AND APPLICATIONS FOR
PERMITS.
(a) For all goods to which the Ordinance applies
Form 20 Removal permit for dutiable goods.
21 Removal permit for duty-paid goods.
22 Export permit.
(b) For liquors
Form 23 Permit for extension of licensing hours.
24 Permit to use alcohol free of duty in certain institutions.

III-OTHER
MATTERS.
Form 25 Receipt for duty.
26 Import or export statement.
27 Declaration to accompany application for permit to export goods as
ships' stores.
28 Declaration to accompany application for drawback.
29 Licensed warehouse stock book.
30 Licensed warehouse weekly return.
31 Manufacturer's stock book.
32 Manufacturer's factory book.
33 Manufacturer's weekly return.
34 Distiller's weekly return.

FORM 1. No . ............

Warehouse Licence.
Valid from date hereof until 19
(1) 1 is hereby licensed to keep a
(2) warehouse (3) [for the storage of 1
at the premises known as (4) :
and comprising (5) (6) [on the
following conditions-].
Fee $
Date 19

. .
Director of Commerce and Industry.





FORM 2. No .............

Manufacturer's Licence.
Valid from date hereof until 19
(i) is hereby licensed to manufacture
(2) at (3)
. and sell the same wholesale (4) [on the
following conditions-].
Fee $ ..................
Date .................................. 19
..... ....................................................
Director of Commerce and Industry.

FORM 3. No . ............

Importer's Licence.
Valid from date hereof until 19
(i) of (2)
:'*'****'**'***'*****'* ------*---** ---** ---*
***** ....*---**** ---
is hereby licensed to import (3) ..........................
into the Colony of Hong Kong (4) [on the following conditions-].
The holder of this licence is also the holder of (5) ..................
.........
Fee $ ..................
Date .................................. 19

... . . ... . ... . .... .....
Director of Commerce and Industry.

FORM 4. No . ............

Dealer's Licence.
Valid from date hereof until 19
(i) .................. is hereby licensed to
sell (2) wholesale or retail at
(3) ........................................................................................
for consumption elsewhere, on the following conditions-
1. Goods named in this licence shall not be sold between
............ p.m. and a.m.
Fee $ ..................
Date 19
....... .. ......... ... . . .....
Director of Commerce and Industry.





First...................................FORM 5. No . .
Schedule.
cont.
Retailer's Licence.
Valid from date hereof until 19
(1) Name.................(1) is hereby licensed to sell
(2) Goods..............M ................................................ retail at (3) .....................
(3) Premises.
(4) Strike
out if not (4) [on the following conditions-].
required. Fee $ ..................
Date ......19
............................
Director of Commerce and Industry.

FORM 6. No . ............

Canteen Licence.
Valid from date hereof until 1 19
......... is hereby licensed 0 keep a canteen
at........................................................................................... for the sale of
...............only to members of His
in the civil establishments of the
navy, army or air force or in the Navy, Army and Air Force Institute
and members of their families, on the following conditions-
1. The licensee shall observe, and shall suffer no person to
disobey, any orders of the naval, military or air authorities relating
to the sale of goods named in this licence.
2. The licensee shall not supply or deliver any such goods
to any person on behalf of another unless both the person who
receives the goods and the purchaser are members of a class
specified in this licence.
Fee $
Date ......19

FORM 7. No .............

1 Ship Licence.
Valid from date hereof until 19
(1) Name....(i) .......1 being the (2)
of owner.........of.............(3) a (4) vessel of (5)
charterer or
agents............................................................ is hereby licensed on such vessel
(2) 'owner' to (6) import and export goods to which the Ordinance applies
'charterer' (6) from and to the Colony of Hong Kong, on the following
or 'agents' conditions-





1. Goods to which the Ordinance applies shall be stowed in (3) Name or
the hold or on deck apart from other goods, in such a way that registered
number of
easy access may be had to any portion of the goods. vessel.
. 2. A complete record of all goods to which the Ordinance (4) Descrip- shall be kept
on the vessel, showing the quantity and thetion of
name and address of each importer or exporter of the goods vessels.
us. (5) Tonnage
3. Not more than four gallons of 25 per cent liquor of Chinese or capacity.
type or its equivalent in higher strength spirit shall be carried (6) Strike
in the Colony as ships' stores. out words
4. Containers of dutiable goods shall not be opened except not required. under the
supervision of a revenue officer.
Fee $ ..
Date 19

Director of Commerce and Industry.

FORM 8. No . ............

Harbour Vessel Licence.
Valid from date hereof until 19
(1) .....being the (2) (1) Name of
of (3) ............a (4) of (5) owner
or
.
charterer.
.. is hereby licensed to carry on such (2)
vessel within the harbour of Victoria dutiable goods and goods for or
the carriage of which a permit is required under the Ordinance, 'charterer'
(6) [on the following conditions-] (3) Name or
registered
number of
Fee $ ............vessel.
.................(4) Descrip-
Date................................................ 19 ion of vessel-
(5) capacity. (6)
Strike
fo f C out if not
Director of Commerce and Industry.

FORM 9. No .

Distillery Licence.
Valid from date hereof until 19
.............................................. is hereby licensed to
keep (1) Name.
a distillery at (2) (2) Premises.
..... with stills of
gallons capacity and there to make, distil or rectify spirits and
sell the same wholesale (3) [on the following conditions-] (3) Strike
out if not
Fee $ .............required.
Date ............., 19

. ...................................................
Director of Commerce and Industry.





FORM 10. No .............

Brewery Licence.
Valid from date hereof until 1 19
(1) is hereby licensed to keep a
brewery at (2) ........................................................................
and there to brew beer and sell the same wholesale (3) [on the.
following conditions-]
Fee $ ..................
Date
.................................. 19

........ ...................................................
Director of Commence and Industry.

FORM 11. No . ............

Application for Publican's Licence.
Name of applicant ............................................................. Address
.............................................................................. Nationality
.........................................................................
Has held a licence for .......... years.
Licensed house to be at No . ................................................
its name or sign to be ......................................................
Sureties of
.and of
To the LICENSING BOARD.
I give notice that 1 intend to apply at the next meeting of the Licensing
Board for a licence to sell by retail intoxicating liquors in the premises above
named, which 1 intend to keep as a public house.
Date 19
(Signed) ......................................................
We, the undersigned householders, residing at .....................
.......................................... in the Colony of Hong Kong, and
being in no way directly or indirectly connected with the sale of
liquor to the applicant, certify that the above-named applicant is
a person of good fame and reputation and fit and proper to be
licensed to keep a public house.
Date 19
(Signed) 1 . ...................................................
2 . ...................................................





FORM 12. NO. .............

Publican's Licence.
Name of licensee .........................................................
Sign of house ...............................................................
Address ........................................................................
Period of licence, from to
Fee 51 .....................
Licence is hereby granted to the person, for the period, and at the
premises, specified above to keep a public house and there to sell intoxicating
liquors retail on the following conditions
1. Except by written permission of the Commissioner of Police,
intoxicating liquor shall only be sold from 8 a.m. until 1 a.m.
2. No disorder shall he permitted on the premises.
3. No person shall be allowed to become drunk on the premises, nor shall
liquor be supplied to any person who is drunk.
4. No game of chance shall be played on the premises.
5. A decent and suitable privy and urinal shall be maintained in a state of
cleanliness and good repair for the use of customers.
6. The licensee shall not abandon the occupation of his house or permit
any other person to become virtually the keeper thereof.
7. The licensee excepted, no woman or girl, whether belonging to the
licensee's family or not, shall be permitted to serve or act in any capacity in the
bar room or in any room directly opening out of the bar room.
8. The name of any liquor for which a standard of quality is prescribed by
regulations shall be clearly marked on the container in or from which the liquor
is supplied to any customer.
9. The licensee shall not allow any person to occupy or use any portion
of the premises for any immoral purpose.
10. Common prostitutes or reputed thieves shall not be knowingly
suffered to assemble and continue on the premises.
11. Drunkenness, or violent, quarrelsome or other disorderly conduct on
the premises shall not be wilfully or knowingly permitted; nor shall persons of
known bad character be knowingly suffered or permitted to assemble and meet
therein.
Date...................................... 19
............
Accountant-General.

FORM 13. No . ............

Application for Adjunct Licence.
Name of Applicant
Address ..............................................................................
Nationality .........................................................................
Has held a licence for years.





Licensed house to be at No . Street.
Other business carried on ...................................................
Sureties of
and of
To the LICENSING BOARD.
1 give notice that I intend to apply at the next meeting of the Licensing
Board for a licence to sell by retail intoxicating liquors, in the premises above-
named, as an adjunct to the business which 1 am carrying on in the said
premises.
Date 19
(Signed) ................................................

FORM 14. No . ............

Hotel Keeper's Adjunct Licence.
Name of licensee ......................
Sign of house ...............................................................
Address ........................................................................
Period of licence, from to
Fee $ .....................
Licence is hereby granted to the person, for the period, and at the
premises, specified above, as an adjunct to his business there to sell
intoxicating liquors retail, on the following conditions
1. No public bar shall be kept.
2. Intoxicating liquor shall only be sold for consumption on the premises
and to
(a) persons residing on the premises at any time;
(b)persons other than such residents, but only in the dining room, in
conjunction with a bona fide meal and except by written permission of
the Commissioner of Police only from 8 a.m. until 1 a.m.
3. No disorder shall be permitted on the premises.
4. No person shall be allowed to become drunk on the premises, nor shall
liquor be supplied to any person who is drunk.
5. No game of chance shall be played on the premises.
6. A decent and suitable privy and urinal shall be maintained in a state of
cleanliness and good repair for the use of customers.
7. The licensee shall not abandon the occupation of his house or permit
any other person to become virtually the keeper thereof.
8. The licensee shall not allow any person to occupy or use any portion of
the premises for any immoral purpose.
9. Common prostitutes or reputed thieves shall not be knowingly suffered
to assemble and continue on the premises.
10. Drunkenness, or violent, quarrelsome or other disorderly conduct on
the premises shall not be wilfully or knowingly permitted; nor shall persons of
known bad character be knowingly suffered or permitted to assemble and meet
therein.
Date 19
... .... ..... . .
Accountant-General.




FORM 15. No .............

Restaurant Adjunct Licence.
Name of licensee ...............................................................
Sign of house ..................................................................
Address ............................................................................
Period of licence, from to
Fee $ ..................
Licence is hereby granted to the person, for the period, and at the
premises, specified above, as an adjunct to his business there to sell intoxicating
liquors retail, on the following conditions
1. No bar shall be kept.
2. Intoxicating liquors shall only be sold for consumption on the premises
in conjunction with a bona fide meal and except by written permission of the
Commissioner of Police, only from 12.30 p.m. to 2.30 p.m. and from*
.............................................
3. No disorder shall be permitted on the premises.
4. No person shall be allowed to become drunk on the premises, nor shall
liquor be supplied to any person who is drunk.
5. No game of chance shall be played on the premises.
6. A decent and suitable privy and urinal shall be maintained in a state of
cleanliness and good repair for the use of customers.
7. The licensee shall not abandon the occupation of his house or permit
any other person to become virtually the keeper thereof.
8. The licensee shall not allow any person to occupy or use any portion of
the premises for any immoral purpose.
9. Common prostitutes or reputed thieves shall not be knowingly
suffered to assemble and continue on the premises.
10. Drunkenness, or violent, quarrelsome or other disorderly conduct on
the premises shall not be wilfully or knowingly permitted; nor shall persons of
known bad character be knowingly suffered or permitted to assemble and meet
therein.
Date 19

. .
Acccountant-General.

FORM 16. No .

Chinese Restaurant Licence.
Name of licensee ...............................................................
Sign of house .....................................
Address ...........................................................................
Period of licence, from to
Fee $ ..................
Licence is hereby granted to the person, for the period, and at the
premises, specified above to sell intoxicating liquors retail for consumption with
a bona fide meal, either on or sent out from the
premises, on the following conditions- - C.N.A.





1. No bar shall be kept on the premises.
2. No disorder shall be permitted on the premises.
3. No person shall be allowed to become drunk on the premises, nor
shall liquor be supplied to any person who is drunk.
4. A decent and suitable privy and urinal shall be maintained in a
state of cleanliness and good repair for the use of customers.
5. There shall be continuously displayed, in a conspicuous position on
every floor of the licensed premises while such premises are open to the public,
a notice or notices in English and Chinese characters, of a size and form
approved by (1) requiring customers not to spit on the
floor.
6. The licensee shall cause any phlegm, spittle or saliva found on the floor
of his premises to be promptly swept up and removed; and if spittoons are
provided, shall cause a sufficient quantity of a disinfectant fluid to be kept
continuously in such spittoons while in use and shall thoroughly cleanse them
daily at the close of business.
7. The licensee shall not abandon the occupation of his house or permit
any other person to become virtually the keeper thereof.
8. The restaurant shall be closed between (2) .....................
...
9. Except with the special exemption in writing of the
(3) no ceiling (not being the
under side of a floor, hollow wall or stair lining) shall remain or
be fixed in any building in which or in part of which the premises
of the licensee are situate.
10. The whole of the ground floor of the premises shall be covered with a
layer of not less than three inches of cement concrete rendered smooth and laid
to the satisfaction of the (4) ............................................................
11. If the licensed premises are situated in either of the following areas
namely
(a)Island of Hong Kong-the area bounded on the north by the harbour, on
the south by Kennedy Road, on the east by Fleming Road, Wanchai
Road and Stone Nullah Lane, and on the west by Arsenal Street and
Monmouth Path; or
(b)Kowloon-the area bounded on the north by Public Square Street and
Gascoigne Road and thence from a point on the seashore immediately
opposite the junction of Gascoigne Road and Chatham Road, thence in
a southerly direction following the coast line to Holt's Wharf westward
to the Star Ferry Pier and then northward to the pier at Public Square
Street, that is to say, the area consisting of all that portion of
Kowloon, south of Public Square Street and Gascoigne Road;
then, unless authorized by the Commissioner of Police, only persons of Asiatic
race shall be permitted on the licensed premises.
12. Common prostitutes or reputed thieves shall not he knowingly
suffered to assemble and continue on the premises.
13. Drunkenness, or violent, quarrelsome or other disorderly conduct on
the premises shall not be wilfully or knowingly permitted; nor shall persons of
known bad character be knowingly suffered or permitted to assemble and meet
therein.
Date......................................... 19

.. .
Secretary for Chinese Affairs
[or] District Commissioner,
New Territories.







FORM 17. No .............

Travelling Salesman's Licence.
Valid from date hereof until 19
(1) . ....1 (hereinafter called 'the
licensee') or (~~ ..........................................................................
being employed as a travelling salesman by (3) ...........................
..... 1 the holder of licence No .
to manufacture or import and sell (4) .......................................
at (5) ......................................................................................
is hereby licensed to carry and sell duty-paid (4) ...........................
on the following conditions
1. The licensee shall sell only (6) .......................................
.... ....................... and only on behalf of his employer, to persons
licensed to sell the same retail.
2. The licensee shall not sell any of the said goods which he carries except
at the licensed premises of a person licensed to sell the same retail.
Fee $ ..................
Date....................................................... 19
.........................
Director of Commerce and Industry.

FORM 18. No . ............

Tobacco Hawker's Licence
(Not transferable).
Name ...........................................................................
Address ........................................................................
Situation of pitch ...........................................................
Conditions of licence-
1. The licensee shall not cry his wares.
2. The licensee shall sell only * ........................................... at his pitch,
and not elsewhere.
For date of issue and period of licence see current receipt attached hereto.
Fee $ ..................

Photograph
of ......
licensee. Director of Commerce and Industry.





FORM 19. No ..............

Special Importer's Licence for Hydrocarbon Oils.
Valid from date hereof until 19
.* the holder of licence
No . ..
to import hydrocarbon oils and the keeper of licensed
warehouse No . (hereinafter called the warehouse) for the
storage of hydrocarbon oils, is hereby further specially licensed to
import hydrocarbon oils and to store the same in the warehouse,
on the following conditions-
1. The licensee shall furnish a bond in the sum of twenty thousand dollars
with one or more sufficient sureties approved by the Director for the due
observance and performance of the conditions of this licence.
2. The Director shall allow a reasonable time, not exceeding six weeks, after
the duty on any hydrocarbon oils in the warehouse becomes payable, for
payment of the duty on such oils.
3. Revenue locks shall not be fitted to the warehouse, but the licensee shall
take adequate measures to prevent unauthorized entry thereto and removal of
goods therefrom.
4. The licensee shall be permitted to open the warehouse at any time, to
take goods in and out without the attendance of a revenue officer, to store
empty containers in any convenient manner, to open containers and take
samples of and treat hydrocarbon oils in any manner without notice and
without the attendance of a revenue officer, and to dispense with notice of
deficiencies in hydrocarbon oils due only to natural causes, except as hereafter
provided in these conditions.
5. The licensee shall furnish to the Director on or before the seventh day of
each month in a form to be approved by the Director an accurate and complete
return in respect of the last preceding month showing
(a) the balance of stock of dutiable oils from last return;
(b) the quantity of dutiable oils imported;
(c) the quantity of dutiable oils exported;
(d) the quantity of light oils issued to Government order;
(e)the total of all quantities of light oils delivered to local consumers or
dealers;
the total of all quantities of dutiable heavy oils delivered to be used as
fuel for local heavy oil road vehicles;
(g)the total of all quantities of heavy oils delivered for other than the uses
set out in (f);
(h)the quantity of dutiable oils to be written off owing to loss from
evaporation and other causes (with explanations of such losses);
(i) the balance. of stock of dutiable oils at close of month, and shall pay
duty at the time of furnishing the said return, on the total of all quantities
shown under (e) and (f).
(6) When dutiable oils are discharged from any ship into the warehouse,
the licensee shall
(a)before the discharge begins, give forty-eight hours' notice thereof to the
Director;
(b)after the discharge is complete, deliver to the Director an accurate
return of the quantity of oils discharged.
Fee $
Date 19

..........................................................
Director of Commerce and Industry.





FORM 20. No .

Removal Permit for Dutiable Goods.
To the DIRECTOR OF COMMERCE AND
INDUSTRY.
I submit the following particulars of dutiable goods which
will be found at (1)

(2) How imported
and date of
importation, or if Description Marks on Quantity in Value.
produced in this of goods. cases, etc. Lb. or pal.
Colony, where
so produced.

I wish to remove the goods on (3) 19
between the hours of a.m. and P.M. to (4)
... 1 for (5)
Date 19

. .
(Importer).

(Address).

. .
(Signature of employee or agent, if
importer is a firm or company).

Permission is hereby given for the removal of the goods, within the hours,
and from and to the places, specified above.
Fee $ ..................

. .
Director of Commerce and Industry.
Note-This form must be submitted in duplicate, with any invoices, bills of lading, shipping orders, certificates of age
or origin and other 'documents relating to the goods.
One copy only will be issued and after use must be deposited in the general bonded or licensed
warehouse to which the goods are taken, or if it cannot be used, must he returned at once to the office of
the Director





FORM 21. No .............

Removal Permit for Duty-paid Goods.
To the DIRECTOR OF COMMERCE AND INDUSTRY.
I submit the following particulars for assessment of duty on the goods
described below, which will be found at (1) ...............
. .

(2) How imported (3) any
and date of further
importation, or if Description Marks on Quantity in particulars
produced in this of goods. cases, etc. lb. or gal. which may
Colony, where so affect the
produced. duty.

(4) On payment of duty, 1 wish to remove the goods on
............................ 19 between the hours of a.m.
and p.m. to (6)
Date.................................... 19
.........................................................
(Importer).

.. .
(Address).

(Signature of employee or agent, if
importer is a firm or company).
Duty paid. Receipt NO . ...............
Permission is hereby given for the removal of the goods, within the hours,
and from and to the places, specified above.
Fee $ ..................

.....................................................
irector of Commerce and Industry.
Note-This form must be submitted in duplicate, with any invoices, bills of lading. shipping orders,
certificates of age or origin and other documents relating to the goods.
One copy only will he issued and, if it cannot be used, must he returned at once to the
office of the Director.





FORM 22. No .............

To the DIRECTOR OF COMMERCE AND I1 submit the following particulars of (1) -- - goods which duty-paid
will be found at (2)

(3) How imported Marks on
and date of cases, etc.,
importation, or if Description Quantity in Value.
produced in this of goods. and gross lb. or gal.
Colony, where so weight
produced. of each.

(4) [Drawback will be claimed in respect of the goods.]
I wish to remove the goods on (5) 19
between the hours of a.m. and p.m. from (2) and,
if applicable, (3) .......................................................................
to (6) ...... for export
(4) [as ships' stores] by (7) ...................................................
to (8) .................................................................
The goods are to be conveyed to S.S . .................................
by (9) ...............
Date........................................... 19

.. .

(Exporter).

. .
(Address).

..............................................
(Signature of employee or agent, if
exporter is a firm or company).
Permission is hereby given for the removal and export of the goods, within
the hours, and in the manner, specified above.
Fee $ ..................

.. .
Director of Commerce and Industry.





INDORSEMENTS
(10).
I hereby certify that 1 have examined the goods described in this permit.
Date 19

......
Revenue Officer.
I hereby certify that the cases described in this permit were duly received
by me on the (7) ................................................ for export.
Date 19
(11) :

....................... ................. ...........
Note.-This form must be completed in triplicate. If it relates to ships' stores it must be accompanied by
a declaration in Form 27 by the master or Purser. If drawback is to he claimed the application
must he accompanied by a declaration in Form 29.
Unless the goods are duty-paid goods on which no drawback is to he claimed, two
copies of this form must be produced to the revenue officer who examines the goods before
export, and one of these, signed by him. must he produced to the person in charge of the ship
or aircraft on which the goods are exported, or if exported on a train or vehicle, to a revenue
officer, or if sent by post, to an officer of the Post Office, and returned indorsed with the
signature of such person or officer to the office of the Director.
If this permit cannot he used, it must he returned at once to the office of the Director.

FORM 23. No . ............

Permit for Extension of Licensing Hours.
Sign of house .....................................................................
Address ...........................................................................
Intoxicating liquors may he sold under this permit to the general public.
only to members of a private party.
Permission is hereby given to the licensee of the above premises for an
extension of licensing hours from ....................................
....................on 19 until on
..........................,19
Fee $ ..................
Date 19

.....
Commissioner of Police.





FORM 24. No .............

Permit to use Alcohol free of Duty in an Educational, Scientific
or Charitable Institution.

Valid from date of issue until 19

Permission is hereby given to ............................................. (1) [the duly
authorized representative of] the governing body of
(2) ..........an institution
approved in that behalf by the Governor in Council, to use alcohol
free -of duty in the institution for the purpose of (3) .....................
............1.1 on the following
conditions
1. Except with the special permission of the Director-
(a) only ...gallons of alcohol shall be obtained
during the period for which this permit is valid;
(b) the alcohol shall be received only by (4) ........................
from (4) in sealed containers in quantities of
not less than 8.gallons by volume at a time, on a removal
permit for each occasion;
(e)the containers shall not be opened until examined at the institution by
a revenue officer.
2. In the institution---
(a)the alcohol shall be kept, under the control of the person authorized
by this permit to receive it, in a locked compartment set apart for that
purpose;
(b)a stock book showing, with dates, the alcohol received and the manner
in which it has been used shall be kept to the satisfaction of the
Director;
(c)the alcohol in stock at any one time shall not exceed 10 gallons or half
the quantity specified in condition 1(a), whichever is greater;
(d)the alcohol shall- he rendered unpotable before and during use to the
satisfaction of the Director, if he so requires.
Fee $ ...........
Date 19

Director of Commerce and Industry,





FORM 25. NO .............

Receipt for Duty.

I hereby acknowledge the receipt from .................................
of the sum of dollars and cents
being the amount payable as duty on the goods described below
which are now in ........................ at .............


Marks Quantity Duty
Description on in lb. per lb. Total
of goods. cases, or gal. or gal. duty.
etc.

Date 19

Director of Commerce and Industry.





FORM 26.

(1) Import/Export Statement.

I hereby declare that the following dutiable goods were
(1) imported/ exported by (2) from
which (1) arrived inlleft this Colony on (3) 1 19

No. Descrip- Descrip- Quantity Con-
of tion of Marks. Nos. tion of in lb. signees.
cases. cases. goods. or gal.

(4) Stores.

NO. Description Description Quantity
of in case of goods in lb Value.
cases. or gal.

Date .................................. 19

(Owners, Charterers, Agents or Master).

(Address).

(Signature of employee or agent, if the
above signature be that of a body
corporate or firm).





FORM 27.

Declaration to accompany Application for Permit to
export Goods as Ships' Stores.

1 . Purser/Master of S.S . hereby
declare that-

(a) this ship is sailing for on.
.............................. 1 19 at m
.(b) the duration of the voyage is clays;
(c) the quantity of goods in store is* .................................
................... .
................... .
European ............
(d) the ship's complement is: officers
Asiatic ...............
European ............ crew
Asiatic ...............

(e) the passengers number
European Saloon
Asiatic Deck

and apply for the issue of the under-mentioned goods as ship's
stores.
.............
Date .......19

(Signed) ...................................................
Master/Purser.
Note.-The maximum scale allowed for liquors is: spirits pint, or table wine pint, or beer or stout
quart, per person for each day of the voyage; and in addition, port or sherry or liqueur pint,
in respect of officers and saloon passengers.
Ships on regular routes between the Colony and river or coast ports will only be
allowed stores once a month.





. FORM 28.

Declaration to accompany Application for Drawback.

I/We, (1) ......................................... hereby declare
that the goods specified in the attached Export
Permits(s) No.(s) have been' actually exported, and have
not been relanded, and are not intended to be relanded in any part
of this Colony; and that I/we at the time of exportation
was/were and still am/are entitled to drawback thereon.

(Signature) ......

Declared this ..........day of 19
in the presence of (2)
Signature .....................................................................
Address ........................................................................
Occupation .....................................................................

For office use only.
Drawback on the goods specified in the above-mentioned
permit(s) assessed at the following rates- ... ..............................
.............................
.............................
.............................

Total-Dollars ............and
cents .............................................

Fee..$

...............
Director of Commerce and Industry.





FORM 29.

Licensed Warehouse Stock Book.
Ex S.S.* arrived on
19 ......
Receipts.

Permit Marks Descrip- Quantity
No. and tion in lb
Date. Nos. or gal. Remarks


Deliveries.

Quantity
Marks in lb.
Date. and Descrip- or gal Permit Class
Nos. tion. No. of Remarks.
permit.








FORM 30.

Licensed Warehouse Weekly Return.

Descrip- Quantity Descrip- Quantity
tion. in lb. tion. in lb.
or gal. or gal.
Balance on ....
Since received ...

Total ......

Since removed ...
Loss .......

Total ......

Balance ...





FORM 31.

Manufacturer's Stock Book.
Goods received.
Ex S.S.* arrived on

19 ......





Date Permit Marks, Descrip- Quantity Remarks
No. etc. tion in lb
or gal


Goods issued for manufacture.

Quantity
Date. Description. in lb. Remarks.
or gal.





FORM 32.

Manufacturer's Factory Book.

Goods issued for manufacture.

Stock Quantity
Date. book in lb. Remarks.
folio No. or gal.

Goods manufactured.

Date. Descrip- Quantity
tion. in lb. Remarks.
or gal.

*Summary of goods manufactured.

Stock Quantity
Date. book in lb. Remarks.
folio No. or gal.





FORM 33.

Manufacturer's Weekly Return.

Unmanufactured goods.
Quantity Quantity
Descrip- in lb. Descrip- in lb.
tion. or gal. tion. or gal.

Balance on
Since received

Total

Issued for
manufacture
Loss

Total

Balance on

Manufactured goods.

Descrip- Quantity Descrip- Quantity
tion. in lb. tion. in lb.
or gal. or gal.

Balance on ...... Since
received ...

Total ......

Since delivered
(a) Local con
sumption . (b)
Export ....
Loss .......

Total ......

Balance on ......





First FORM
Schedule, DISTILLER'S
cont.
Report on .. Distillery

Amount ascer-
tained by gauge Water
Balance in Spirit receiver Strength. added, Total,
Liquors. B/F. (gallons). gallons. gallo


Sheung ChingRice
and Li. Pun.
Mola ses.
Total
Rice.
Sam Ching *
Molas CS.
Total
Other liquors.

WAREHOUSE ACCOUNT.

Balance Amount received, from Total,
B/F. spirit receiver. in gallons. gallons.

Rice spirit.
25% strength * m
Molasses
spirit
Total
Rice spirit.
32% strength *1
Molasses
spirit.
Other liquors. Total

MATERIALS USED FOR FERMENTATION.

Balance purchases, in Total.
B/F catties
Rice
Liquid.
Molasses. 1
Solid.
Sugar.

Signature (and firm's signature, or in the case of a Chinese firm, the firm's 'chop')





34. WEEKLY RETURN.
for week ending

Sent out direct from receiver at-strengthsWarehoused at
other than 25% and 82% (gallons). strengths of 25% and
3201. (gallons) Total, Balance
gallons. CIF.

Redistilled. Paid duty. Denatured. Exported.
Balanc
Redistilled. Paid duty. Denatured. Exported. Total, gallons. CIF.

Used in catties Balanc
Total CIP.
Monday. Tuesday. Wednesday Thursday. Friday. Saturday. Sunday.





G.N. 889147. SECOND SCHEDULE. [reg. 19(b).]

Officers who, unless otherwise provided in the Ordinance may
grant licences and permits, and fees prescribed.
I.-General.

Officer. Licence or permit. Fee.
Director.General bonded warehouse licence
(Form 1) ..1
do.Harbour vessel licence (Form 8) 1
do.Ship Licence (Form 7) 10

II-LIQUORS.

Officer. Licence or permit. Fee.

$
Director. Licensed warehouse licence (Form 1) 600
do. Distillery licence (Form 9)-
single still
25
two stills
200
more than two stills
400
do. Brewery licence (Form 10)
600
Accountant General. Publican's licence (Form 12)-
(a) in Victoria or the Hill District
(as defined by the Buildings
Ordinance) for premises whose
rateable value at the time of
payment of the fee is-
under $ 10,000
1,000
$ 20,000 .................... 2,000
$ 30,000 .................... 3,000
$ 50,000 .................... 5,000
$100,000 .................... 8,000
$200,000 .................... 10,000
$200,000 and over 12,000
(b) elsewhere in the Colony 60%. of the
(c) transfer of licence to other above fees.
person
400
(d) transfer of licence to other
premises






Officer. Licence or permit. Fee.

$
Accountant General. Restaurant adjunct licence (Form 15)
or hotel keeper's adjunct licence
(Form 14)-
(a) in and to the north of Queen's
Road, Victoria, or at Victoria
Gap .........1,400
(b) elsewhere in the island of Hong
Kong or in Kowloon or New
Kowloon .....800
(c) in the New Territories except
New Kowloon .250
(d) transfer of licence to other 1
person ......80
(c) transfer of licence to other
premises .......................
....... 40
do. Temporary licence for public enter
tainment 20
Commissioner ofPermit for extension of hours (Forin per diem.
Police......23) in respect of sale to-
(a) the general public, by holders
of publicans' licences or hotel
keepers' adjunct licences-
for the first hour 25
for each subsequent hour 50
(b) members of a private party, by
holders of publicans' licences,
hotel keepers' adjunct licences,
or restaurant adjunct licences-
for the first hour 10
for each subsequent hour 20
Director. Canteen licence (Form 6) 1
do. Importer's licence (Form 3)-
(a) except as in (b) 150
(b) to persons in importing only for
their own use (10% of the
.duty on the
.liquor imported,
.with a minimum
.fee of $2).

* An importer who sells liquor also requires a dealer's licence.





Officer. Licence or permit. Fee.

$
Director. Dealer's licence (Form 4)-
(a) for intoxicating liquor other
than Chinese type liquor 1,500
(b) for Chinese type liquor-
(i) in Victoria West of the
Soo Kun Poo nullah 6.50
(ii)in Victoria and areas East of the
Soo Kun Poo nullah, to the
boundary of War Department
land east of A
Kung Ngam and in
Aberdeen or Aplichau
550
(iii) elsewhere in the Island of
Hong Kong ...........
........ 400
(iv) in Kowloon and New Kow-
loon West of the Railway 1
as far as and including 1
Shamshuipo 650
(v) in Kowloon and New Kaw-
loon East of the Railway
as far as and including
Kowloon City and Kai Tak- 550
(vi) elsewhere in New Kowloon 400
(vii) elsewhere in the New
Territories 50
(e) for liquor other than intoxicat-
ing liquor 30
Retailer's licence (Form 5)- for
Chinese type liquor- in the Island of
Hong Kong or in Aplichau,
Kowloon or New Kowloon 150
(ii) elsewhere ......................
25
(b) 'or liquor other than intoxicat-
ing liquor-
(i) in Victoria or Kowloon
South of Waterloo Road,
Gastoigne Road and Chat-
ham Road . 50
(ii) elsewhere in the Island of
Hong Kong or in Kowloon
or New Kowloon 30





Officer. Licence or permit. Fee.

(iii) in the New Territories
except New Kowloon 20
Secretary for Chinese restaurant licence (Form 16)-
Chinese Affairs 1
(in Hong Kong, (a) in the New Territories, except
Kowloon and New New Kowloon, in conjunction
Kowloon).................with
a dealers's licence for 1
Chinese type liquor, and/or a
Restaurant adjunct licence for
intoxicating liquors other than
Chinese type liquors ...50
District Commissioner Chinese restaurant licence (Form 16)-
(elsewhere in New
Territories). (b) in other cases, for premises
whose rateable value at the time
of payment of the fee is
under $500 250
$500 or over but under $ 2000 500
$2,000 or over but under $ 3,000 1,000
$3,000 or over but under $ 4,000 1,250
$4,000 or over but under $ 5,000 1,500
$5,000 or over but under $ 6,000 1,750
$6,000 or over but under $ 7,000 2,000
$7,000 or over but under $ 8,000 2,250
$8,000 or over but under $ 9,000 9,500
$9,000 or over but under $10,000 2,750
$10,000 or over but under $20,000 3,000
$20,000 or over but under $30,000 4,000
$30,000 or over but under $40,000 5,000
$40,000 or-over but under $50,000 6,000
$50,000 or over 7,000
Director.Permit to use alcohol free of duty in
an educational, scientific or charit- able institution (Form 24). 1





III-TOBACCO.

Officer. Licence or permit. Fee.

Director. Licensed warehouse licence (Form 1)-

(a) in conjunction with a manufac-
turer's licence 300
(b) in other cases 600
do. Manufacturer's licence (Form 2) 300
for planning and preparing only
Chinese smoking tobacco 150
do. Travelling salesman's licence (Form
17) 10
do.Canteen licence (Form 6) 1

do. *Importer's licence (Form 3)-

(a) except as in (b) 150

(b) to persons importing only for
their own use (10% of the duty
.ion the tobacco
.imported, with a
.minimum fee of
.$2.)
do. Dealer's licence (Form 4) .................. 300
do. Retailer's licence (Form 5)-

(a) in Victoria or in Kowloon South
of Waterloo Road, Gascoigne
.i
Road and Chatham Road i 60
(b) elsewhere in the Island of Hong
Kong or in Kowloon or New
Kowloon 40
(c) in the New Territories except, 1
New Kowloon .............. 20

(d) to tobacco hawkers (,Form 18) 8

* An importer who sells tobacco also requires a dealer's licence.





IV-HYDROCARBON OILS.

Officer. Licence or permit. Fee.

Director. Licensed warehouse licence (Form 1) 350
do. Manufacturer's licence (Form 2) 3,000
do. *Importer's licence (Form 3)-
(a) except as in (b) 150
(b) to persons importing only for
their own use (10% of the
..duty on the
..hydrocarbon oils
..imported, with a
..minimum fee of
..$2.)
do. Special importer's licence (Form 19)
to licensed importers who are also
keepers of licensed warehouses
capable of storing not less than
100,000 gallons of hydrocarbon oils 150
do. Dealer's licence (Form 4) 10
do. Retailer's licence (light oils) (Form 5) 10

An importer who sells hydrocarbon oils also requires a dealer's licence.

V.-TABLE WATERS.

Officer. Licence or permit. Fee,

Director. Licensed warehouse licence (Form 1)
-in conjunction with a manufac-
turer's licence .... 10
do. Manufacturer's licence (Form 2) 300
for soda fountain only 75
do. Importer's licence (Form 3)-
(a) except as in (b) 100
(b) to persons importing only for
their own use (10% of the duty
..on the table
..waters imported,
..with a minimum
..le-e of $2.)





VL-PROPRIETARY MEDICINES AND TOILET
PREPARATIONS.

Officer. Licence or permit. Fee.

Director. Manufacturer's licence 150
do. Compound licence-Chinese Proprietary
Medicine 75
do. Warehouse licence . 10
do. *Importer's licence 150
(except if held in conjunction with
an Importer's licence for liquor, then
$20) 550
do. Dealer's licence 10
do. Retailer's licence (Form 5)-
(a) in Victoria or in Kowloon South
of Waterloo Road, Gascoigne
Road and Chatham Road 60
(b) elsewhere in the Island of Hong
Kong or in Kowloon or New
Kowloon 1 40
(c) in the New Territories except
New Kowloon 20
..(except if held
..in conjunction
..with a Retailer's
..licence for liquor,
..other than in-
..toxicating liquor
..then 50% of the
..above fees).
..(formerly $3.)
An importer who sells Proprietary Medicines and Toilet Preparation, also requires a dealer's
liG.N.A. 152/50. The following fees are prescribed- . For every
transfer of or substitution or amendment
in an), licence, not otherwise specified,
except
.a
transfer from one person to
another $
2. For every transfer of any licence
from one person to another, not
otherwise specified $5
3. For every certificate of the Government Chemist that any
denatured spirits are non-dutiable. $5, or one-twentieth of the
duty on the spirits denatured, whichever is the greater.





4. For goods stored in the Depart-
merit of Commerce and Industry
by-permission of the Director$ i per package per
...........day or part of a day.
5. For attendance at a general
bonded or licensed warehouse
For a Revenue Inspector 36.00 per hour.
For a Revenue Officer $2.50 per hour; or
...........such other fee as the
...........Governor in Council
...........in any special case
...........may determine :
...........Provided that the
...........minimum fee for
...........any one occasion
...........shall be $10.
DUTIABLE COMMODITIES (DISPENSATION)
REGULATIONS.
(Cap. 109, section 6(i)
(Ordinance No. 36 of 1931).
[16th July 1948.]
1. These regulations may be cited as the Dutiable Commodities
(Dispensation) Regulations.
2. In these regulations P.C.I.R.O. means 'the Preparatory
Commission for the International Refugee Organization, United
Nations'.
3. The P.C.I.R.O. is hereby dispensed from the payment of duty
required to be paid b), reason of the resolution made and passed by the
Legislative Council under section 4 Of the Dutiable Commodities
Ordinance on 2oth February, 1941, and published as G.N. 191 in the
Gazelle Of 21st February, 1941, in respect of the importation into the
Colony of the commodities specified in the Schedule hereto : Provided
that such commodities are applied exclusively for the purposes of relief
and rehabilitation conducted by P.C.I.R.O.

SCHEDULE.
Hydrocarbon Oils.
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.
Interpretation. (Cap. 109) Application. Vessels which may carry goods.
Packing of goods and quantities in which goods may be imported, exported or moved. Marking containers.
Ships' stores. Foreign landing certificate and receipt for stores to be delivered to Super-intendent. When duty payable.
Receipts. First Schedule. Form 25. Exemptions.
[r. 10 cont.] First Schedule. Form 24. Qualifications for drawback. First Schedule. Form 22. Conditions precedent to drawback.
Goods of Empire origin. Drawback on stores, etc., for ships and aircraft.
[r. 13 cont.]
Licences, forms and fees. First Schedule. Second Schedule. Applications for licences and permits. [cf. Reg. 81.] [cf. Reg. 73 (a).}
[r. 20 cont.] First Schedule. Form 27. Surrender of permits.
Identification of licensees. Bonds.
[r. 23 cont.]
Interpretation. Marking of factories. Factory construction. Unnecessary articles prohibited in factory. Manufacture to be wholly within factory. Storage.
Manufac-turers' books. First Schedule. Form 31, 32. Returns. First Schedule. Form 33. Hydrocarbon oils factory to be deemed a licensed warehouse. Interpretation. Construction.
[r. 48 cont.] Business. Machinery, etc.
Weights and measures. Worts. Collecting and fermenting vessels.
Brewing book. Produce of brewing. Removal of beer from brewery. Calibration table.
Stock books. Returns. Interpretation. Marking of distilleries.
Construction of distilleries. Spirit store to be deemed a licensed warehouse.
Containers. Unauthorized persons prohibited in distilleries. Restrictions on liquors and materials entering and leaving distilleries. Fermentation.
[r. 67 cont.] Liquor to be reduced to uniform strength and spirit receivers emptied, when account is taken.
Duty-paid and denatured spirit to be removed from distillery. Records to be kept by distiller. Returns by distiller. First Schedule. Form 34. Certificates of origin for imported liquors.
[r. 72 cont.] Restrictions on movement of certain liquors. Method of determining quality of liquors. Standards of quality for certain liquors.
[r. 75 cont.] Marking of certain liquors. Interpretation. Marking of premises. stock book;
blend book. Marking of containers. Liquor licencers for grocers.
[r. 81 cont.] Interpretation. Vouchers.
Counterfoils. Voucher to accompany goods. Cancelling vouchers. Interpretation. Application. Marking of warehouse Construction. of warehouse
[r. 90 cont.] Lamps. Accomoda-tion for revenue officers. Facilities for examination, etc., of goods. Hourse of opening. Entry, etc., only with revenue officer. No smoking, etc. Only dutiable goods to be stored.
Goods to be admitted under permit. Goods from ship or aircraft to be admitted on request to general bonded warehouse. Classiffication of goods. Easy access to goods. Empty containers. Opening containers. Sampling and other treatment of goods.
[r. 104 cont.] Goods to be removed only under permit. Minimum quantities for removal. Record of goods. Deficiencies.
Returns to Director. Charges. Stationing of revenue officers. Payment of fees. Penalties. G.N.A. 75/51.
[r. 113 cont.] Forfeiture. G.N.A. 75/51.
Citation. G.N.A. 75/51.
First Schedule. Contd. (1) Name. (2) 'general bonded' or 'licensed' (3) Strike out in case of general bonded warehouse. Insert goods for which licence is issued, in other cases. (4) Address. (5) Descrip-tion of premises. (6) Strike out if not required.
(1) Name. (2) Goods. (3) Premises. (4) Strike out if not required. (1) Name. (2) Address. (3) Goods. (4) Strike out if not required. (5) Specify any other licence held under the Ordinance: strike out in other cases.
First Schedule, cont. (1) Name. (2) Goods. (3) Premises. (4) Strike out if not required. (1) Name of owner, charterer or agents. (2) 'owner', 'charterer' or ' agents'.
First Schedule, cont. (1) Name. (2) Premises. (3) Strike out if not required.
G.N.A. 249/48.
First Schedule, cont. G.N.A. 78/50. G.N.A. 249/48.
G.N.A. 78/50. *Here insert, if the restaurant is (a) in Victoria east of Arsenal Street, '6 p.m. to 9 p.m.': (b) elsewhere, '7 p.m. to 10 p.m.' G.N.A. 249/48. G.N.A. 78/50.
First Schedule, cont. *Name.
(1) Strike out words in brackets if not required. (2) Name of institution. (3) Purpose named in application. (4) Person named in that behalf in application.
First Schedule, cont.
(1) Strike out words not required. (2) Here insert particulars of ship, aircraft, train or vehicle conveying the goods. (3) Date. (4) Ship's or aircraft stores only to be entered here.
First Schedule, cont. *Specify the quantity in lb. or gal. of each kind and brand of goods.
(1) Full name of person or firm entitled to drawback. (2) Full name of witness.
First Schedule, cont. *Where the goods are not ex ship indicate the source.
*Where the goods are not ex ship, indicate the source.
First Schedule, cont. *Unnecessary for duty-paid goods.
First Schedule, cont.
G.N. 889/47.
G.N.A. 175/49.
G.N.A. 152/50.
G.N.A. 184/48. Citation. Interpretation. Dispensation from payment of duty in certain cases. (Cap. 109)

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.
Interpretation. (Cap. 109) Application. Vessels which may carry goods.
Packing of goods and quantities in which goods may be imported, exported or moved. Marking containers.
Ships' stores. Foreign landing certificate and receipt for stores to be delivered to Super-intendent. When duty payable.
Receipts. First Schedule. Form 25. Exemptions.
[r. 10 cont.] First Schedule. Form 24. Qualifications for drawback. First Schedule. Form 22. Conditions precedent to drawback.
Goods of Empire origin. Drawback on stores, etc., for ships and aircraft.
[r. 13 cont.]
Licences, forms and fees. First Schedule. Second Schedule. Applications for licences and permits. [cf. Reg. 81.] [cf. Reg. 73 (a).}
[r. 20 cont.] First Schedule. Form 27. Surrender of permits.
Identification of licensees. Bonds.
[r. 23 cont.]
Interpretation. Marking of factories. Factory construction. Unnecessary articles prohibited in factory. Manufacture to be wholly within factory. Storage.
Manufac-turers' books. First Schedule. Form 31, 32. Returns. First Schedule. Form 33. Hydrocarbon oils factory to be deemed a licensed warehouse. Interpretation. Construction.
[r. 48 cont.] Business. Machinery, etc.
Weights and measures. Worts. Collecting and fermenting vessels.
Brewing book. Produce of brewing. Removal of beer from brewery. Calibration table.
Stock books. Returns. Interpretation. Marking of distilleries.
Construction of distilleries. Spirit store to be deemed a licensed warehouse.
Containers. Unauthorized persons prohibited in distilleries. Restrictions on liquors and materials entering and leaving distilleries. Fermentation.
[r. 67 cont.] Liquor to be reduced to uniform strength and spirit receivers emptied, when account is taken.
Duty-paid and denatured spirit to be removed from distillery. Records to be kept by distiller. Returns by distiller. First Schedule. Form 34. Certificates of origin for imported liquors.
[r. 72 cont.] Restrictions on movement of certain liquors. Method of determining quality of liquors. Standards of quality for certain liquors.
[r. 75 cont.] Marking of certain liquors. Interpretation. Marking of premises. stock book;
blend book. Marking of containers. Liquor licencers for grocers.
[r. 81 cont.] Interpretation. Vouchers.
Counterfoils. Voucher to accompany goods. Cancelling vouchers. Interpretation. Application. Marking of warehouse Construction. of warehouse
[r. 90 cont.] Lamps. Accomoda-tion for revenue officers. Facilities for examination, etc., of goods. Hourse of opening. Entry, etc., only with revenue officer. No smoking, etc. Only dutiable goods to be stored.
Goods to be admitted under permit. Goods from ship or aircraft to be admitted on request to general bonded warehouse. Classiffication of goods. Easy access to goods. Empty containers. Opening containers. Sampling and other treatment of goods.
[r. 104 cont.] Goods to be removed only under permit. Minimum quantities for removal. Record of goods. Deficiencies.
Returns to Director. Charges. Stationing of revenue officers. Payment of fees. Penalties. G.N.A. 75/51.
[r. 113 cont.] Forfeiture. G.N.A. 75/51.
Citation. G.N.A. 75/51.
First Schedule. Contd. (1) Name. (2) 'general bonded' or 'licensed' (3) Strike out in case of general bonded warehouse. Insert goods for which licence is issued, in other cases. (4) Address. (5) Descrip-tion of premises. (6) Strike out if not required.
(1) Name. (2) Goods. (3) Premises. (4) Strike out if not required. (1) Name. (2) Address. (3) Goods. (4) Strike out if not required. (5) Specify any other licence held under the Ordinance: strike out in other cases.
First Schedule, cont. (1) Name. (2) Goods. (3) Premises. (4) Strike out if not required. (1) Name of owner, charterer or agents. (2) 'owner', 'charterer' or ' agents'.
First Schedule, cont. (1) Name. (2) Premises. (3) Strike out if not required.
G.N.A. 249/48.
First Schedule, cont. G.N.A. 78/50. G.N.A. 249/48.
G.N.A. 78/50. *Here insert, if the restaurant is (a) in Victoria east of Arsenal Street, '6 p.m. to 9 p.m.': (b) elsewhere, '7 p.m. to 10 p.m.' G.N.A. 249/48. G.N.A. 78/50.
First Schedule, cont. *Name.
(1) Strike out words in brackets if not required. (2) Name of institution. (3) Purpose named in application. (4) Person named in that behalf in application.
First Schedule, cont.
(1) Strike out words not required. (2) Here insert particulars of ship, aircraft, train or vehicle conveying the goods. (3) Date. (4) Ship's or aircraft stores only to be entered here.
First Schedule, cont. *Specify the quantity in lb. or gal. of each kind and brand of goods.
(1) Full name of person or firm entitled to drawback. (2) Full name of witness.
First Schedule, cont. *Where the goods are not ex ship indicate the source.
*Where the goods are not ex ship, indicate the source.
First Schedule, cont. *Unnecessary for duty-paid goods.
First Schedule, cont.
G.N. 889/47.
G.N.A. 175/49.
G.N.A. 152/50.
G.N.A. 184/48. Citation. Interpretation. Dispensation from payment of duty in certain cases. (Cap. 109)

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