(2) 不論油類是否進口的，第(1)款均適用；而縱使在運載同一批油類 的上一航程中已須繳付分擔款項，第(1)款仍適用。
" (2) Subsection (1) applies whether or not the oil is being imported, and applies even if contributions are payable in respect of carriage of the same oil on a previous voyage."
(3) 油類經海路運送，而在不是基金公約地區的地區的港口或貯油站 卸下後，在首次由香港任何貯油站接收時，第(4)款所指的人亦須就該批 油類向基金繳付分擔款項。
(3) Contributions shall also be payable to the Fund in respect of oil when first received in any terminal installation in Hong Kong after having been carried by sea and discharged in a port or terminal installation in a country which is not a Fund Convention country.
(4) 須繳付分擔款項的人─
(4) The person liable to pay contributions is-
(a) 在有關油類是正在進口的情況下，是其進口商；及
" (a) in the case of oil which is being imported, the importer; and"
(b) 在其他情況下，是有關油類的接收人。
" (b) in any other case, the person by whom the oil is received."
(5) 任何人在任何一年內所輸入或接收的油類如不超過150000公噸， 則無須就他在該年內輸入或接收的油類繳付分擔款項。
(5) A person shall not be liable to make contributions in respect of the oil imported or received by him in any year if the oil so imported or received in that year does not exceed 150 000 tonnes.
(6) 為第(5)款的目的─
(6) For the purpose of subsection (5)-
(a) 一個公司集團內的所有公司須當作一個人；及
(a) all the companies in a group of companies shall be treated as a single person; and
(b) 已合併為一間單一公司的兩間或以上的公司，須與該單一公司當 作同一個人。
(b) any 2 or more companies which have been amalgamated into a single company shall be treated as the same person as that single company.
(7) 任何人就任何一年須繳付的分擔款項，─
(7) The contributions payable by a person for any year shall-
(a) 其數額由基金大會根據《基金公約》第11及12條釐定，並由基金 通知該人；
(a) be of such amount as may be determined by the Assembly of the Fund under Articles 11 and 12 of the Fund Convention and notified to him by the Fund;
而如該人須繳付的分擔款項在到期後仍未繳付，則該筆款項─
" and if any amount due from him remains unpaid after the date on which it became due, such amount-"
(i) 自到期之日起衍生利息，直至付清為止，利率由基金大會不時釐 定；及
" (i) shall from that date bear interest, at a rate determined from time to time by the Assembly of the Fund, until it is paid; and"
(ii) 連同上述利息，可作為拖欠基金的民事債項追討。
" (ii) shall, together with such interest, be recoverable as a civil debt due to the Fund."
(8) 總督會同行政局可藉規例，規定根據本條須繳付或可能須繳付分 擔款項的人，向總督或基金交出付款保證；而該等規例可─
(8) The Governor in Council may by regulations require persons who are or may be liable to pay contributions under this section to give security for payment to the Governor or to the Fund; and such regulations may-
(a) 載有總督會同行政局認為適宜的補充或附帶條文；及
(a) contain such supplemental or incidental provisions as appear to the Governor in Council expedient; and
(b) 訂明違反該等規例中某些指明的規定，即屬犯罪，並可訂明可就 該等罪行判處不超過$5000的罰款。
(b) provide that a contravention of specified provisions of the regulations shall be an offence and may provide penalties therefor not exceeding a fine of $5000.
(9) 在本條及第24條中，除文意另有所指外─
" (9) In this section and section 24, unless the context otherwise requires-"
“公司”(company) 指根據香港或其他地區的法律成立為法團的機構 ；
" ""company"" (公司) means a body incorporated under the law of Hong Kong, or of any other country;"
“原油”(crude oil) 指不論是否已經過處理以利運輸的地下天然液 態碳化氫混合物，並包括─
" ""crude oil"" (原油) means any liquid hydrocarbon mixture occurring naturally in the earth whether or not treated to render it suitable for transportation, and includes-"
“燃油”(fuel oil) 指從原油提煉出來，以用作發熱燃料或動力燃料 的重餾分或剩餘物質，或由該等材料合成以作該等用途的各種混合物，而 這些物品的品質與美國材料試驗協會所訂的第四號燃油(編號D396-69)規 格相符，或比該規格所指的更重；
" ""fuel oil"" (燃油) means heavy distillates or residues from crude oil or blends of such materials intended for use as a fuel for the production of heat or power of a quality equivalent to the American Society for Testing and Materials' Specification for Number Four Fuel Oil (Designation D 396-69), or heavier;"
“公司集團”(group of companies) 的含義與《公司條例》(第32章) 第2(1)條所指的相同；如公司是在香港以外組成的法團，則具有作出必要 的修改後的相應含義；
" ""group of companies"" (公司集團) has the same meaning as in section 2(1) of the Companies Ordinance (Cap 32), and in the case of a company incorporated outside Hong Kong, has a corresponding meaning subject to any necessary modifications;"
“進口商”(importer) 指有關油類在輸入時的報關人(不論是他本人 或由別人代表他報“油”、“油類”(oil) 指原油及燃油；
" ""importer"" (進口商) means the person by whom or on whose behalf the oil in question is entered for customs purposes on importation;"
(10) 在本條中，“海”(sea) 不包括《釋義及通則條例》(第1章)第3 條所指的香港水域。 (由1998年第26號第44條代替)
" (10) In this section, ""sea"" (海) does not include any of the waters of Hong Kong within the meaning of section 3 of the Interpretation and General Clauses Ordinance (Cap 1). (Replaced 26 of 1998 s. 44)"