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应课税品[豁免数量]公告
2000年第244号法律公告 2000.7.28
第109G章 赋权条文
(第109章，附属法例第12(1)(ea)条)
[2000年7月28日]
(本为2000年第244号法律公告)
第109G章 第1条 获豁免税款的饮用酒类及烟草的数量
(1)为施行本条例第34A条及《应课税品规例》(第109章，附属法例)第12(1)(ea)条─
(a)由任何船舶、飞机、铁路列车或车辆的乘客为自用而放在其行李内进口的饮用酒类及烟草；及
(b)由该等乘客在位于香港任何入境站抵境范围内获关长批准的地方的私用保税仓为自用而购买的饮用酒类及烟草，按照本条获豁免缴付税款。
(2)有关乘客如─
(a)持有香港身分证；
(b)年满18岁；及
(c)离港不少于24小时，则第(1)款提述的酒类及烟草在下述范围内获豁免缴付税款─
(i)无气葡萄酒750毫升；及 (2002年第18号第2条)
(ii)香烟60支或雪茄15支或其他制成烟草75克。 (2002年第18号第2条)(3)有关乘客如─
(a)并无持有香港身分证；但
(b)年满18岁，则第(1)款提述的酒类及烟草在下述范围内获豁免缴付税款─
(i)饮用酒类1升；及
(ii)香烟200支或雪茄50支或其他制成烟草250克。
【英文全文】
Cap 109G Empowering section
(Cap 109 sub. leg., regulation 12(1)(ea))
[28 July 2000]
(L.N. 244 of 2000)
Cap 109G s 1 Quantities of alcoholic liquor and tobacco exempted from duty
(1) For the purpose of section 34A of the Ordinance and regulation 12(1)(ea) of the Dutiable Commodities Regulations (Cap 109 sub. leg.), alcoholic liquor and tobacco that is either-
(a) imported for his own use and in his baggage by a passenger of any ship, aircraft, train or vehicle; or
(b) bought for his own use by such passenger at a licensed warehouse located at any place approved by the Commissioner in the arrival area at an entry point in Hong Kong,shall be exempted from duty in accordance with this section.
(2) In the case of a passenger who-
(a) holds a Hong Kong identity card;
(b) is of the age of 18 or above; and
(c) has spent 24 hours or longer outside Hong Kong,alcoholic liquor and tobacco referred to in subsection (1) shall be exempted from duty to the extent of-
(i) 750 millilitres of still wine; and (18 of 2002 s. 2)
(ii) 60 cigarettes or 15 cigars or 75 grammes of other manufactured tobacco. (18 of 2002 s. 2)(3) In the case of a passenger who-
(a) does not hold a Hong Kong identity card; but
(b) is of the age of 18 or above,alcoholic liquor and tobacco referred to in subsection (1) shall be exempted from duty to the extent of-
(i) one litre of alcoholic liquor; and
(ii) 200 cigarettes or 50 cigars or 250 grammes of other manufactured tobacco. |
