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Recovery of Clothing Industry Training Levy

By virtue of Section 25 of the Industrial Training (Clothing Industry) Ordinance, Chapter 318, Laws of Hong Kong (Opens a new window) , the Commissioner of Customs & Excise may impose a surcharge on any person who has short-paid Clothing Industry Training Levy, at a sum of not more than 20 times of the short-paid amount (but not exceeding $10,000) for each Import / Export / Re-export Declaration lodged. Any person receiving demand notice for the surcharge from the Government of the HKSAR should make the payment within 14 days from the date of issuance of the notice

Any person who is required to pay surcharge may object by following the procedures set out in Section 28 of the Industrial Training (Clothing Industry) Ordinance, Chapter 318, Laws of Hong Kong (Opens a new window) .

An objector who is aggrieved with the objection results may appeal to the District Court by following the procedures set out in Section 29 of the Industrial Training (Clothing Industry) Ordinance, Chapter 318, Laws of Hong Kong (Opens a new window) .

Recovery of Clothing Industry Training Levy