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(i) |
Warehouses
for Dutiable Commodities |
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Q1. |
Where
can I find the list of Public Bonded Warehouses
or Customs & Excise Warehouses? |
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A1. |
You
may send us an email at customsenquiry@customs.gov.hk
or give your fax. no. to us and we will send you
a list of Public Bonded Warehouses and Customs
& Excise Warehouses. |
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Q2. |
How can
I store the dutiable goods into a bonded warehouse
outside opening hours of the warehouses? Is there
any charge involved? |
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A2. |
The
Customs and Excise Warehouse provides a temporary
storage facility for shut-out dutiable cargo outside
the opening hours of the bonded warehouses. Traders
may make the request for the temporary storage
from our Duty Controller on 2852 3185 (24-hour).
In respect of the storage fee, the first 48-hour
is free of charge and thereafter HK$1.4 per package
(irrespective of size) is levied a day. |
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Q3. |
The dutiable
goods (DC) have been moved from a bonded warehouse
for export under export permit, but the shipping
company now tells me that the ship is delayed. How
should I deal with the DC? |
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A3. |
Under
such circumstances, the DC should be removed immediately
back to (a) the bonded warehouse where they were
released or (b) to a Public Bonded / General Bonded
Warehouse or (c) the Customs & Excise Warehouse
for temporary storage if it is outside the opening
hours of the bonded warehouse. |
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Q4. |
What is
"Open Bond System"? Has the system been
implemented? |
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A4. |
With effect
from 1 April 2003, Hong Kong Customs has implemented
the Open Bond System (OBS) in respect to the control
over bonded warehouses for the storage of dutiable
commodities for the purpose of trade facilitation.
Under OBS, Customs control will be by means of periodical
Customs audit and compliance checks as contrast
to the full-time Customs supervision at the bonded
warehouse under the previous Closed Bond System. |
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Q5. |
Is it possible
for a new operator to operate a warehouse under
the previous Closed Bond System? |
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A5. |
With
effect from 1 April 2003, new operator can only
apply for a warehouse licence to be operated under
OBS. |
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Q6. |
Is there
any restriction on the operating hours of the warehouse
under OBS? |
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A6. |
No. The
warehouse operator can choose the operating hours
best suited his business. He only has to file the
schedule of opening hours upon the application of
the warehouse licence and for subsequent change
of the opening hours, to notify Customs in writing
4 hours before the change. |
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Q7. |
What is
"Operation in Bond"? |
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A7. |
Operations
on dutiable goods carried out in a bonded warehouse
are known as "Operation in Bond" (OIB).
These operations include marking, remarking, repacking,
surveying, denaturing and other treatments of dutiable
goods. |
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Q8. |
What should
I do if I need to conduct OIB? |
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A8. |
The warehouse
operator or his representative should submit a Notification
of OIB (form CED 86) to the Excise Compliance and
Audit Division (Fax No. : 2481 3011) one day before
the OIB begins. |
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Q9. |
Is Customs
supervision required for OIB? |
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A9. |
Customs
supervision is required for OIB unless waiver of
the supervision is granted by Customs. |
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Q10. |
What should
I do if I discover possible criminal offences occurred
or occurring inside or at the vicinity of a warehouse? |
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A10. |
You should
inform Customs as soon as possible through one of
the following means:-
(a) by telephone 2545 6182 (24 hours);
(b) by fax 2543 4942 (24 hours);
(c) by letter to the Hong Kong Customs, GPO Box
1166;
(d) by email to customsenquiry@customs.gov.hk; or
(e) in person to the Duty Office at 9/F, Rumsey
Street Multi-storey Carpark Building, 2 Rumsey Street,
Central, HK.
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(ii) |
Customs
Attendance |
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Q1. |
What are
the types of excise operations that require appointment
for Customs supervision? |
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A1. |
In general, Customs appointment is only required
for destruction, sample drawing and denaturing
of dutiable goods as well as selected shipments
of duty-paid goods. The requirement for Customs
appointment will be imposed as a condition on
the permit concerned for which traders have to
observe. |
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Q2. |
Where and
how can I make the Customs appointment? |
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A2. |
Traders
should make written requests to the Duty Office
of the Excise Operation and Support Unit (Tel: 2424
3560) by fax (Fax No.: 2481 3011) or through Electronic
Data-Interchange System for Dutiable Commodities
Permits (EDI-DCP) at least one day in advance of
the excise operations. |
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Q3. |
Is there
any fee charged for the Customs attendance? |
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A3. |
Unless
specially required by Customs such as supervision
of destruction of dutiable goods, Customs attendance
fees are generally waived. |
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Q4. |
Do I have
to make Customs appointment for supervision of vanning
and devanning of dutiable goods? |
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A4. |
It
depends on the terms and condition of the permit
but Customs appointment is normally not required
solely for the purpose of vanning/devanning. Nevertheless,
traders are required by permit condition to serve
Notification of Devanning/Vanning of Dutiable
Goods (form CED 374) to the Excise Compliance
and Audit Division by fax (Fax: 2429 4167) at
least 24 hours before the vanning/devanning operations. |
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