Legislative Council

LC Paper No. LS 235/98-99

Paper for the House Committee Meeting
of the Legislative Council
on 2 July 1999

Legal Service Division Report on
Resolution under section 4(2) of the
Dutiable Commodities Ordinance (Cap. 109)

The Secretary for the Treasury has given notice to move a motion under section 4(2) of the Dutiable Commodities Ordinance (Cap. 109) (the Ordinance) at the Legislative Council meeting on 14 July 1999. The purpose of this motion is to seek the Legislative Council's approval to amend Schedule l of the Ordinance to exempt from duty certain quantities of alcoholic liquor and tobacco which are sold to arrival passengers at entry points in Hong Kong.

2. At present, a passenger on arrival in Hong Kong is not allowed to purchase duty-free liquor and tobacco. After amendment, duty payable in respect of the purchase of certain quantity of liquor and tobacco in designated premises in Hong Kong will be waived. Members may refer to the LegCo Brief (FIN CR 3/2306/99) issued by the Finance Bureau in June 1999 for details, including the economic and operational considerations. The quantities of alcoholic liquor and tobacco that a passenger may carry into Hong Kong free of duty was specified in Government Notice No. 5505 of 1996. We have informed the Administration that that Government Notice made under section 34A of the Dutiable Commodities Ordinance (Cap. 109) and pursuant to regulation 12(1)(e) of the Dutiable Commodities Regulations (Cap. 109 sub. leg.) should have been laid on the table of the Legislative Council in accordance with section 34(1) of the Interpretation of General Clauses Ordinance (Cap. 1).

3. According to paragraph 11 of the Brief, the proposed arrangement has been discussed in the Legislative Council Panel on Financial Affairs and the Panel has not raised any adverse comments on the proposed arrangement.

4. The Administration intends to put into effect this resolution as soon as possible. The legal and drafting aspects of the proposed resolution are in order.

Prepared by

Ho Ying-chu, Anita
Assistant Legal Adviser
Legislative Council Secretariat
28 June 1999