Chapter: | 342 | CUSTOMS AND EXCISE SERVICE ORDINANCE | Gazette Number | Version Date |
To establish a Customs and Excise Service and to make provision as to its duties and powers and as to the discipline of members thereof and to make provision for a welfare fund; and for purposes connected with the matters aforesaid. (Amended 46 of 1977 s. 2)
[16 October 1963] L.N. 121 of 1963
(Originally 25 of 1963) Section: | 1 | Short title | | 30/06/1997 |
PART I PRELIMINARY This Ordinance may be cited as the Customs and Excise Service Ordinance.
(Amended 46 of 1977 s. 3) Section: | 2 | Interpretation | L.N. 9 of 2010 | 31/03/2010 |
In this Ordinance, unless the context otherwise requires
"Assistant Commissioner" (助理關長) means an Assistant Commissioner of Customs and Excise; (Added 40 of 1985 s. 2. Amended 76 of 1999 s. 3)
"civil service provident fund scheme" (公務員公積金計劃) means the Civil Service Provident Fund Scheme referred to in the government regulations; (Added 6 of 2009 s. 16)
"Commissioner" (關長) means the Commissioner of Customs and Excise; (Replaced 40 of 1985 s. 2. Amended 76 of 1999 s. 3)
"Customs and Excise Service" (香港海關) means the service established by section 3; (Added 46 of 1977 s. 4)
"customs officer" (關員級人員) means a member holding any office specified in Part IV of Schedule 1; (Added 40 of 1985 s. 2)
"Deputy Commissioner" (副關長) means a Deputy Commissioner of Customs and Excise; (Added 40 of 1985 s. 2. Amended 76 of 1999 s. 3)
"disciplinary offence" (違紀行為) means a disciplinary offence prescribed by rules made under section 16; (Added 46 of 1977 s. 4)
"government regulations" (政府規例) means the administrative rules known as the Government Regulations and any other administrative rules or instruments regulating the public service; (Added 76 of 1999 s. 3)
"member" (海關人員) means a person holding an office specified in the Schedule 1;
"Public Service (Administration) Order" (《公務人員(管理)命令》) means - (a) the Public Service (Administration) Order 1997 (Executive Order No. 1 of 1997);
- (b) the Public Service (Disciplinary) Regulation made under section 21 of that Order (and together with that Order published as S.S. No. 5 to Gazette No. 2/1997); and
- (c) any other regulation made or any direction given under that Order,
as amended from time to time; (Added 76 of 1999 s. 3) "retirement benefits" (退休福利), in relation to a person, means- - (a) the pension, gratuity or other allowance of that person as provided for under the Pensions Ordinance (Cap 89);
- (b) the pension benefits of that person as provided for under the Pension Benefits Ordinance (Cap 99); or
- (c) the part of that person’s beneficial interests in the civil service provident fund scheme that is
attributable to sums derived from the voluntary contributions made by the Government, as employer, in respect of that person under section 11(4) of the Mandatory Provident Fund Schemes Ordinance (Cap 485), together with the income, profits or losses arising from any investment of those sums and of such income or profits; (Added 6 of 2009 s. 16)
"senior officer" (海關高級人員) means a member holding any office specified in Part I or II of Schedule 1; (Added 46 of 1977 s. 4) "subordinate officer" (海關部屬人員) means a member holding any office specified in Part III or IV of Schedule 1. (Added 46 of 1977 s. 4) "travel document" (旅行證件) means a passport furnished with a photograph of the holder or some similar document establishing to the satisfaction of a member the identity of the holder and his nationality, domicile or place of permanent residence. (Added 66 of 1989 s. 2) (Amended 76 of 1999 s. 3) Section: | 3 | Establishment and function | | 30/06/1997 |
PART II
CONSTITUTION, DUTIES AND POWERS
There shall be established a Customs and Excise Service which shall perform the functions hitherto performed by the revenue officers appointed under the Dutiable Commodities Ordinance 1931 (36 of 1931), and shall take lawful measure for the enforcement of the laws of Hong Kong pertaining to dutiable commodities, importation and exportation and smuggling and do such other things as may be required of it by law.
(Amended 46 of 1977 s. 3; 40 of 1985 s. 3) Section: | 4 | Direction and administration | | 30/06/1997 |
Subject to section 4A, the Commissioner shall be charged with the direction and administration of the Customs and Excise Service. (Replaced 40 of 1985 s. 4) Section: | 4A | Commissioner and other public officers to be subject to the Chief Executive's directions | 76 of 1999 | 01/07/1997 |
Remarks:
Adaptation amendments retroactively made - see 76 of 1999 s. 3
(1) The Chief Executive may give such directions as he thinks fit, either generally or in any particular case, with respect to the exercise or performance by the Commissioner or any other public officer, other than a judge, a District Judge or a magistrate, of any powers, functions or duties under this Ordinance.
(2) The Commissioner and every public officer shall, in the exercise or performance of any powers, functions
and duties under this Ordinance, comply with any directions given by the Chief Executive under subsection (1). (Added 18 of 1980 s. 3. Amended L.N. 294 of 1982; 76 of 1999 s. 3) Section: | 5 | Constitution | | 30/06/1997 |
The Customs and Excise Service shall consist of the offices specified in Schedule 1.
(Amended 46 of 1977 s. 3) Section: | 6 | Payment | | 30/06/1997 |
Provision for the payment and maintenance of the Customs and Excise Service shall be by charges on the general revenues of Hong Kong, to such amount and in such proportion as may from time to time by annual vote or otherwise be voted by the Legislative Council.
Cap 342 - CUSTOMS AND EXCISE SERVICE ORDINANCE
(Amended 46 of 1977 s. 3; 40 of 1985 s. 5) Section: | 7 | Powers of delegation | | 30/06/1997 |
- (1)
- Save where the contrary intention appears from the context of this or any other Ordinance and subject to any special instructions of the Commissioner, a Deputy Commissioner and an Assistant Commissioner may exercise and perform any of the powers, functions and duties which are conferred or imposed upon the Commissioner by this or any other Ordinance except any power to dismiss or compel the retirement of a customs officer which may be conferred on the Commissioner by or under this Ordinance.
- (2)
- Save where the contrary intention appears from the context of this or any other Ordinance, the Commissioner may authorize any senior officer by name, office or appointment, to exercise and perform any of the powers, functions and duties which are conferred or imposed upon the Commissioner by this or any other Ordinance except any power to dismiss or compel the retirement of a customs officer which may be conferred on the Commissioner by or under this Ordinance.
(Replaced 46 of 1977 s. 6. Amended 40 of 1985 s. 6)
- (1)
- The Commissioner shall issue to every other member a warrant card bearing the name and photograph of the member to whom it is issued and a statement signed by the Commissioner certifying that such person is a member of the Customs and Excise Service, which certificate shall be conclusive evidence of the person's membership.
- (2)
- Every member to whom a warrant card has been issued shall carry it on his person and, if reasonably practicable, produce it for inspection by any person who questions his authority to exercise or perform any power, function or duty conferred or imposed upon the member by this or any other Ordinance. (Amended 66 of 1989 s. 3)
Section: | 8 | Warrant cards | | 30/06/1997 |
(Replaced 46 of 1977 s. 6) Section: | 9 | Terms of service of members | 76 of 1999 | 01/07/1997 |
Remarks:
Adaptation amendments retroactively made - see 76 of 1999 s. 3
- (1)
- The Pensions Ordinance (Cap 89), the Pension Benefits Ordinance (Cap 99), the Public Service Commission Ordinance (Cap 93), Public Service (Administration) Order and government regulations for the time being in force, save in so far as is otherwise provided therein or in this Ordinance or in any regulations made under this Ordinance, shall apply to all members.
- (2)
- Save as is otherwise provided in this Ordinance, the conditions of service of members, including conditions as to appointment, promotion, transfer, discipline and termination of appointment, and the grant of benefits upon retirement, shall be in accordance with the provisions of the Public Service Commission Ordinance (Cap 93), Public Service (Administration) Order, government regulations, the Pensions Ordinance (Cap 89) and the Pension Benefits Ordinance (Cap 99).
(3) A member may resign from the Customs and Excise Service - (a)
- if he is on month to month terms of employment, by giving 1 month's notice in writing to the Commissioner of his intention to resign;
- (b)
- if he is on permanent terms of employment, by giving 3 months' notice in writing to the Commissioner of his intention to resign; or
- (c)
- with the prior consent of the Commissioner, by paying to the Government 1 month's salary instead of
giving notice. (Added 66 of 1989 s. 4) (Amended 15 of 1979 s. 8; 36 of 1987 s. 47; 76 of 1999 s. 3) Section: | 10 | Offences against discipline generally | | 30/06/1997 |
PART III
DISCIPLINE
Any member who commits a disciplinary offence shall be liable to be dismissed or otherwise dealt with as provided by or under this Ordinance. Section: | 11 | Senior officers | 76 of 1999 | 01/07/1997 |
Remarks:
Adaptation amendments retroactively made - see 76 of 1999 s. 3
Whenever it is alleged that a senior officer has committed a disciplinary offence or whenever an investigation is being undertaken into any conduct which may amount to the commission of a disciplinary offence by a senior officer- - (a)
- the provisions of Public Service (Administration) Order and government regulations which relate to interdiction and the payment of emoluments thereafter shall apply;
- (b)
- the matter shall be investigated and the officer concerned dealt with in the appropriate manner provided for in the Public Service (Administration) Order and government regulations for allegations of misconduct made against a public officer.
(Amended 76 of 1999 s. 3) Section: | 12 | Subordinate officers | 76 of 1999 | 01/07/1997 |
Remarks:
Adaptation amendments retroactively made - see 76 of 1999 s. 3
(1) Whenever a subordinate officer is charged with a disciplinary offence- - (a)
- the Commissioner may interdict him from duty;
- (b)
- the matter shall be investigated and the officer concerned dealt with in the appropriate manner prescribed by rules made under section 16.
- (2)
- Whenever an investigation is being undertaken into any conduct which may amount to the commission of a disciplinary offence by a subordinate officer and the Commissioner considers that it is contrary to the public interest for the officer to continue to exercise the powers and functions of his office, the Commissioner may interdict him from duty but the officer shall be entitled, until such time as he is charged with a disciplinary offence to the full amount of the emoluments which he would have received if he had not been interdicted.
- (3)
- An officer interdicted under subsection (1), and an officer interdicted under subsection (2) who is charged with a disciplinary offence, shall receive such proportion of the emoluments of his office, not being less than one-half, as the Commissioner may direct.
- (4)
- If the proceedings against such officer do not result in the imposition of any punishment, he shall be entitled to the full amount of the emoluments which he would have received if he had not been interdicted.
- (5)
- If a punishment other than dismissal is imposed the officer may be paid such proportion of the emoluments withheld as a result of his interdiction as the Chief Executive may direct, where the punishment is imposed by the Chief Executive or, as the Commissioner may direct, in every other case. (Amended 76 of 1999 s. 3)
- (6)
- An officer interdicted under subsection (1) or (2) may not, without the permission of the Commissioner, leave Hong Kong while under interdiction.
Remarks:
Adaptation amendments retroactively made - see 76 of 1999 s. 3
- (1)
- If criminal proceedings have been, or are likely to be, instituted against any member or an investigation is being undertaken into any conduct which may amount to the commission of a criminal offence by a member, he may be interdicted from duty and paid emoluments as follows-
- (a)
- if a senior officer, in accordance with Public Service (Administration) Order and government regulations; (Amended 76 of 1999 s. 3)
- (b)
- if a subordinate officer, in accordance with section 12 which shall apply, with all necessary modifications, to an interdiction under this paragraph.
Section: | 13 | Interdiction in the case of criminal proceedings | 76 of 1999 | 01/07/1997 |
(2) A subordinate officer who is found guilty of or pleads guilty to any criminal offence which in the opinion of the Commissioner is serious enough to warrant his dismissal shall not, as from that time when he is found or pleads guilty as aforesaid, be paid any emoluments of his office pending the consideration of the case in accordance with rules made under section 16. Section: | 14 | Punishment of officer guilty of criminal offence | 76 of 1999 | 01/07/1997 |
Remarks:
Adaptation amendments retroactively made - see 76 of 1999 s. 3
- (1) If in criminal proceedings before any court a member is found guilty of or pleads guilty to any criminal offence and any appeal or other application for review of those proceedings is dismissed or abandoned or withdrawn, the member concerned may be punished- (Amended L.N. 446 of 1994)
- (a) if a senior officer, in accordance with Public Service (Administration) Order and government regulations; (Amended 76 of 1999 s. 3)
- (b) if a subordinate officer, in the appropriate manner prescribed by rules made under section 16.
- (2) In section 13 and in subsection (1) of this section, "criminal proceedings" (刑事法律程序) and "criminal offence" (刑事罪行) include, respectively
(a) criminal proceedings in, and
- (b) a criminal offence against the law of, any place outside Hong Kong.
Section: | 15 | Saving in respect of Public Service (Administration) Order and government regulations | 76 of 1999 | 01/07/1997 |
Remarks:
Adaptation amendments retroactively made - see 76 of 1999 s. 3
Nothing in this Part shall be construed to preclude- - (a) the summary dismissal of any member in accordance with Public Service (Administration) Order and government regulations;
- (b) the termination of the employment in accordance with Public Service (Administration) Order of any member on the grounds that, having regard to the conditions of the public service, the usefulness of the member thereto and all other circumstances of the case, such termination is desirable in the public interest.
(Amended 76 of 1999 s. 3) Section: | 16 | Disciplinary rules | 76 of 1999 | 01/07/1997 |
Remarks:
Adaptation amendments retroactively made - see 76 of 1999 s. 3
- (1) The Chief Executive may make rules for all or any of the following matters-
- (a) the acts and omissions which shall be disciplinary offences on the part of any member;
- (b) the procedure to be followed where-
- (i) a disciplinary offence is alleged to have been committed by any subordinate officer;
- (ii) a subordinate officer is found guilty of or pleads guilty to a criminal offence as defined in section 14(2);
- (c) the punishment of a subordinate officer for any disciplinary offence or where he is found guilty of or pleads guilty to a criminal offence as defined in section 14(2);
- (d) the rights of appeal of a subordinate officer-
- (i) found guilty of a disciplinary offence; or
- (ii) punished,
under rules made under this section and the review by the Commissioner of findings made and
punishments awarded.
- (2) Rules made under paragraph (d) of subsection (1) may authorize the Chief Executive to delegate to the
Secretary for the Civil Service, or to a public officer not below the rank of Director of Bureau, the determination of an appeal referred to in that paragraph.
(Part III replaced 46 of 1977 s. 7. Amended 76 of 1999 s. 3) Section: | 17 | When members to be deemed on duty | | 30/06/1997 |
PART IIIA
GENERAL POWERS AND DUTIES OF MEMBERS
A member who is off duty shall be deemed to be on duty whenever he encounters circumstances which would require him, if actually on duty, to act in enforcing this Ordinance or any of the Ordinances specified in Schedule 2. (Amended 66 of 1989 s. 5) Section: | 17A | General powers of arrest and search | | 30/06/1997 |
- (1) A member may, without warrant, stop and search and arrest any person whom he may reasonably suspect of having committed an offence against this Ordinance or an Ordinance specified in Schedule 2. (Amended 66 of 1989 s. 6)
- (2) If any person resists, or attempts to evade, search or arrest by a member, whether effected under this Ordinance or any other power, the member may use such force as is reasonably necessary to effect the search or arrest.
- (3) Where a member has arrested any person the member may search for and take possession of any thing found on his person or in or about the place at which the person has been arrested and which the member may reasonably suspect is related to or connected with the offence for which the person has been arrested or may throw light on the character or activities of that person or any associate of his.
- (4) A person may be searched only by a member who is of the same sex.
- (1) If a member reasonably believes that-
(a) a person whom he intends to arrest has entered into or is in any premises; and
- (b) in order to effect the arrest it is necessary to enter and search those premises, he may request any person having apparent control of such premises or residing therein to allow him and any person acting in his aid free entry thereto and to take all reasonable measures to facilitate the search.
Section: | 17B | Power to enter and search for suspects | L.N. 307 of 1998 | 04/09/1998 |
(2) If- - (a) paragraphs (a) and (b) of subsection (1) apply; and
- (b) entry to the premises cannot be obtained under subsection (1); and
- (c) the offence for which the member intends to effect the arrest is an arrestable offence and a person having apparent control of the premises or residing therein has been so informed if it is possible and practicable in the circumstances to do so,
the member and any person acting in his aid may enter the premises and search for the suspect. - (3) Any person having apparent control of premises referred to in subsection (1) or residing therein shall, upon request by a member and being informed that the offence for which the member intends to effect the arrest is an arrestable offence, allow the member and any person acting in his aid free entry thereto and take all reasonable steps to facilitate the search.
- (4) A member, and any person acting in his aid, may break open any outer or inner door or window of premises if it is necessary to do so in order to enter or leave any premises which he is authorized to enter by virtue of this section or any other enabling power.
(5) In this section-
"arrestable offence" (可逮捕的罪行) means an offence for which the sentence is fixed by law or for which a person may under or by virtue of any law be sentenced to imprisonment for a term exceeding 12 months, and an attempt to commit any such offence; (Amended L.N. 307 of 1998)
"premises" (處所) means any place on land, and any vehicle, vessel, train, tram or aircraft. Section: | 17BA | Search and examination without warrant | | 30/06/1997 |
(1) A member may, for the purposes of enforcing this Ordinance or an Ordinance specified in Schedule 2- - (a)
- at any point of entry to or exit from Hong Kong or on any ship, other than a ship of war, within the waters of Hong Kong, request permission to examine the baggage and personal belongings accompanying any person which is being imported into, or which is being exported from, Hong Kong;
- (b)
- at any point of entry to or exit form Hong Kong or on any ship, other than a ship of war, within the waters of Hong Kong, examine-
- (i)
- any cargo, together with any manifest and supporting documents;
- (ii)
- any article, other than a postal packet to which section 35 of the Import and Export Ordinance (Cap 60) applies; and
(iii) any unaccompanied baggage or unaccompanied personal belongings, which is being imported into, or which is being exported from, Hong Kong;
- (c)
- at any place where cargo is stored prior to being exported or after it has been imported and prior to, or at the time of, its collection by the consignee, examine such cargo, together with any manifest and supporting documents; and
- (d)
- stop and board any ship, aircraft, train or vehicle, other than a ship of war or military aircraft, which has arrived in or is about to depart from Hong Kong and search it and may remain on it as long as it remains in Hong Kong.
- (2)
- For the purpose of effecting an examination of any thing under subsection (1)(a), (b) or (c) which is unopened, a member may detain the thing until the owner, the person in whose possession the thing is found or any other person claiming to be entitled to open it for examination has opened it for examination.
- (3)
- If the owner, the person in whose possession the thing is found or any other person claiming to be entitled to open it for examination refuses to open it, or, having been given a reasonable time to do so, fails to do so, a member not below the rank of inspector may order that the thing be opened for examination and the member may then break open the thing for examination.
- (4)
- The owner, the person in whose possession the thing is found or any person claiming to be entitled to open it for examination shall be given a reasonable opportunity (having regard to the circumstances) to be present when the thing is opened for examination under subsection (3).
(Added 66 of 1989 s. 7) Section: | 17BB | Inspection of travel documents | | 30/06/1997 |
A member not below the rank of inspector may, in exercising any powers under this Ordinance or any Ordinance specified in Schedule 2, at an entry point to or exit point form Hong Kong or on any ship, other than a ship of war, in the waters of Hong Kong, require any person who has arrived in or is about to depart from Hong Kong to produce his travel document for inspection.
(Added 66 of 1989 s. 7) Section: | 17C | Action after arrest | | 30/06/1997 |
- (1)
- Subject to subsection (2), a member who arrests any person, whether under this Ordinance or any other enabling power, may take him to an office of the Customs and Excise Service for further inquiries and, subject thereto, shall take him to a police station to be dealt with in accordance with the Police Force Ordinance (Cap 232).
(1A) A member who arrests a person may require the person to give his correct name and to produce evidence of identity to the member. (Added 66 of 1989 s. 8)
- (2)
- No person shall be detained for more than 48 hours from the time he is arrested without being charged and brought before a magistrate.
Section: | 17D | Saving of other powers | | 30/06/1997 |
(1) The powers conferred upon a member by this Part are additional to those conferred on him by any other
law.
(Part IIIA added 46 of 1977 s. 8) Section: | 17E | Making of false reports etc., to member | | 30/06/1997 |
PART IIIB OFFENCES, PENALTIES AND OTHER ORDERS Any person who makes or gives or causes to be made or given to a member in the performance of his duty any report, accusation, statement or information which he knows to be false or misleading commits an offence. Section: | 17F | Assault etc. on a member | | 30/06/1997 |
Any person who wilfully assaults, resists or obstructs any member acting in the execution of his duty commits an offence. Section: | 17FA | Failure to give correct name | | 30/06/1997 |
Any person who- - (a)
- fails to give his correct name; or
- (b)
- fails to produce evidence of his identity,
to a member under section 17C(1A) when required after he is arrested commits an offence. (Added 66 of 1989 s. 10) Section: | 17G | Unauthorized wearing of uniform | | 30/06/1997 |
- (1)
- Any person who, not being a member of the Customs and Excise Service, knowingly wears the uniform of that Service or any dress having the appearance or bearing any of the distinctive marks of such uniform, without the permission of the Commissioner, commits an offence. (Amended 66 of 1989 s. 11)
- (2)
- A court or magistrate may on the application of the Commissioner order a person who has in his possession any uniform or dress referred to in subsection (1) to surrender to the Commissioner the uniform or dress, whether or not that person has been convicted of an offence under that subsection in relation to that uniform or dress. (Added 66 of 1989 s. 11)
- (3)
- In making an order under subsection (2) the court or magistrate may order that, in default of compliance with the order within a specified time, the person shall pay to the Government a sum of money determined by the court or magistrate as the value of the uniform or dress, which sum shall be recoverable as a civil debt. (Added 66 of 1989 s. 11)
- (1)
- Any person who, on ceasing to be a member of the Customs and Excise Service, refuses or neglects forthwith to deliver up to a member authorized to receive them his warrant card, uniform, arms and other accoutrements or Government property which may be in his possession commits an offence.
Section: | 17H | Delivery of Government property on ceasing to be a member | | 30/06/1997 |
(2) A court or magistrate may, on the application of the Commissioner, order a person- - (a)
- to surrender to the Commissioner any warrant card, uniform, arms and other accoutrements or Government property referred to in subsection (1); and
- (b)
- to pay a sum determined by the court or magistrate as the value of any warrant card, uniform, arms or other accoutrements or Government property not returned to the Government on the person's ceasing to be a member or pursuant to an order under paragraph (a), which sum shall be recoverable as a civil debt,
whether or not any person has been convicted of an offence under subsection (1) in relation to that warrant card, uniform, arms or other accoutrements or Government property. (Added 66 of 1989 s. 12)
(3) A court or magistrate may on or after convicting a person of an offence under this section order that the convicted person- - (a)
- return any warrant card, uniform, arms or other accoutrements or Government property which he may
have in his possession to the Commissioner; and
- (b) pay the sum determined by the court or magistrate as the value of any warrant card, uniform, arms or other accoutrements or Government property which is not returned or, if any property is returned in a damaged state, the sum so determined by the court or magistrate as the amount of the damage to the property, which sum shall be recoverable as a civil debt. (Added 66 of 1989 s. 12)
Any person who commits an offence under section 17E, 17F, 17FA, 17G or 17H is liable to a fine of $5000 and to imprisonment for 6 months. (Amended 66 of 1989 s. 13) (Part IIIB added 46 of 1977 s. 8)
PART IV
CUSTOMS AND EXCISE SERVICE WELFARE FUND
In this Part-"acquire" (取得) means acquire by purchase or by any other lawful means; "amenities" (設施活動) means any of the following- - (a) facilities that are not chargeable to the general revenue, including holiday premises and recreational facilities (whether provided free or for a charge);
- (b) social, educational and recreational activities and performances (whether provided free or for a charge
and whether provided for participation or as spectator events); "beneficiaries" (受益人) means the following persons- - (a)