(2) 根據本條例第38A條對售賣獲豁免繳稅貨品所施加的限制，除非另 有規定，否則不適用於第(1)(k)、(n)或(o)款所指明的獲豁免繳稅貨品。 (1996年第452號法律公告)
" (2) The restrictions on selling of duty exempt goods imposed by section 38A of the Ordinance do not apply to the duty exempt goods specified in subregulation (1)(k), (n) or (o) unless otherwise provided. (L.N. 452 of 1996)"
(1) 凡根據本條例條文或任何慣例─
(1) Where under the provisions of the Ordinance or under any practice whereby-
(a) 在不得售賣或再出口的條件或任何其他類似的條件下，可徵收稅 款的貨品獲准無須繳付稅款而交付；或
(a) goods chargeable with a duty are allowed to be delivered without payment of that duty on condition that they will not be sold or will be re-exported or upon any other like condition; or
(b) 任何貨品的須繳稅額，是視乎該等貨品是否在任何上述條件限制 下進口或發還而定的，
" (b) the amount of duty payable on any goods depends on their being imported or released on any such condition, "
如有任何貨品獲准無須繳付稅款或繳付按照該條文或慣例計算所得的 稅款而交付，但該項條件不獲遵循，則該等貨品可予沒收，除非不遵循條 件是獲總監認許的，則作別論。 (1982年第294號法律公告)
" any goods are allowed to be delivered without payment of duty or on payment of duty calculated in accordance with that provision or practice, and the condition is not observed, the goods shall, unless the non-observance was sanctioned by the Commissioner, be liable to forfeiture. (L.N. 294 of 1982)"
(2) 不論是否已就條件的遵循作出承諾或保證，或另外就須繳付的稅 款作出承諾或保證，本條的條文均須適用，而根據本條沒收任何貨品並不 影響已作出承諾或保證的人的任何法律責任。
" (2) The provisions of this regulation shall apply whether or not any undertaking or security has been given for the observance of the condition or for the payment of the duty payable apart therefrom, and the forfeiture of any goods under this regulation shall not affect any liability of any person who has given any such undertaking or security. "
(1) 在總監同意下從香港出口的已完稅貨品的稅款，可獲總監批予退 還，但須受總監訂明的條件規限：
(1) A refund of duty may be granted by the Commissioner and subject to such conditions as the Commissioner may prescribe in respect of duty-paid goods exported from Hong Kong with the consent of the Commissioner:
但獲退還的稅款在任何情況下不得超逾已就該等貨品繳付的稅款。
Provided that the duty refunded in no case exceeds the duty which has been paid on the goods.
(2) 如向總監證明並使其信納─
(2) An importer shall be entitled to a refund of any duty paid on the importation of goods where it is shown to the satisfaction of the Commissioner-
(a) 任何貨品是依據售賣合約進口的，而該等貨品的說明、品質、狀 態或狀況與合約不符，或該等貨品在過境期間受到損毀；及
" (a) that the goods were imported in pursuance of a contract of sale, and that the description, quality, state or condition of the goods was not in accordance with the contract or that the goods were damaged in transit; and "
(b) 進口商在總監同意下已將該等未經使用的貨品銷毀，或已將該等 貨品交還在香港以外的供應該等貨品的人，則進口商有權獲退還進口該等 貨品時繳付的任何稅款。
" (b) that the importer, with the consent of the Commissioner, has destroyed the goods unused or has returned them to persons outside Hong Kong who supplied them. "
(3) 本條不得視為賦予任何稅項豁免或授權退還經批准而進口或按剩 貨保退或其他相類的條款而進口的貨品的稅款。 (1982年第294號法律公 告；1984年第35號法律公告；1985年第20號第13條；1987年第7號法律公 告)
(3) Nothing in this regulation shall be taken to confer exemption from duty or to authorize a refund of duty upon goods imported on approval or on sale or return or other similar terms.
用作製造任何應課稅貨品的已完稅貨品的稅款，可獲總監批予退還， 但可受總監訂明的條件規限：
A refund of duty may be granted by the Commissioner and subject to such conditions as the Commissioner may prescribe in respect of duty-paid goods used in the manufacture of any dutiable goods:
但獲退還的稅款在任何情況下不得超逾就該等貨品所繳付的稅款。
Provided that the duty refunded shall in no case exceed the duty paid on the goods.
任何人在業務運作中供應已完稅貨品予藉某些條例的施行而有權獲給 予豁免權或獲豁免繳付稅款的人使用或耗用(該等條例為《國際組織及外 交特權條例》(第190章)、《中國簽證辦事處(特權及豁免權)條例》(第 224章)、《特權及豁免權(聯合聯絡小組及土地委員會)條例》(第36章)、 《特權及豁免權(紅十字國際委員會)條例》(第402章)或《領事關係條例 》(第259章))，如遵從總監一般地或在任何個別情況下指明的條款及條件 ，則有權獲退還就該等貨品所繳付的稅款。
" Any person who in the course of business has supplied duty- paid goods for the use or consumption of a person who is entitled to be accorded immunity or exemption from duty by operation of the International Organizations and Diplomatic Privileges Ordinance (Cap 190), the Chinese Visa Office (Privileges and Immunities) Ordinance (Cap 224), the Privileges and Immunities (Joint Liaison Group and Land Commission) Ordinance (Cap 36), the Privileges and Immunities (International Committee of the Red Cross) Ordinance (Cap 402) or the Consular Relations Ordinance (Cap 259) shall, if he has complied with such terms and conditions as the Commissioner may specify, either generally or in any particular case, be entitled to a refund of the duty paid on those goods. "
總監可退還就任何抽取作為樣本供政府化驗師進行分析的貨品所繳付 的稅款：
The Commissioner may refund duty paid on any goods drawn as samples for analysis by the Government Chemist:
但獲退還的稅款在任何情況下不得超逾就該等貨品所繳付的稅款。
Provided that the duty refunded shall in no case exceed the duty paid on the goods.
(1) 合理分量的已完稅燃料的稅款可獲總監批予退還，但可受總監指 明的條件規限，而該等燃料須為─
(1) A refund of duty may be granted by the Commissioner and subject to such conditions as the Commissioner may specify in respect of a reasonable quantity of duty-paid fuel-
(a) 置於《應課稅品(碳氫油的標記及染色)規例》(第109章，附屬法 例)所指的淨註冊噸位多於60噸的遊樂船隻的油缸內；及
" (a) placed in the fuel tank of any pleasure vessel, within the meaning of the Dutiable Commodities (Marking and Colouring of Hydrocarbon Oil) Regulations (Cap 109 sub. leg.), of more than 60 tons net register; and "
(2) 在本條中，“已完稅燃料”(duty-paid fuel) 指已繳付法律所訂 明的全稅的燃料。
" (2) In this regulation, ""duty-paid fuel"" (已完稅燃料) means fuel on which the full duty prescribed by law has been paid. "
(1) 每名就任何處所申請牌照的人，須向總監或其他獲授權批予牌照 的人員提供下列各項─
" (1) Every person applying for a licence in respect of any premises shall furnish to the Commissioner, or other officer authorized to grant the same- "
(a) 申請表格內指明的詳情及該人員所要求的其他詳情；
" (a) the particulars specified in the application form, and such other particulars as the officer may require; "
(c) 該人員所要求的申請人以外任何掌管該處所的人的詳情；
(c) such particulars as the officer may require of any person other than the applicant who may have charge of the premises;
(d) 如處所的建造是須獲該人員批准的，則提供足夠的經申請人簽署 的圖則，其上清楚顯示與申請人所擬經營業務相關而使用的整個處所、處 所內已安裝或將安裝的所有機械的詳細繪圖，以及所有機械和處所每一部 分的擬作用途的描述；及
" (d) if the construction of the premises is subject to the officer's approval, adequate plans signed by the applicant, showing clearly the whole of the premises to be used in connection with his proposed business, detailed drawings of all machinery installed or to be installed on the premises and a description of the proposed use of all the machinery and each portion of the premises; and "