Commonwealth Numbered Regulations

1996 No. 334 HONG KONG ECONOMIC AND TRADE OFFICE (PRIVILEGES AND IMMUNITIES) REGULATIONS - REG 7

7. (1) Subject to this regulation and regulation 8, the Mission and officers
and employees of the Mission are exempt from the obligation to pay sales tax
on goods that are exempt from duties of customs or excise under regulation 6.

(2) The exemption does not apply unless:

   (a)  in the case of goods for official use-the Head of Mission; or

   (b)  in the case of goods for personal use-the person who had the benefit
        of the exemption; enters an agreement with an authorised person:

   (c)  to notify an authorised person if the exemption is lost under
        subregulation 8 (2); and

   (d)  to pay an amount that the authorised person may determine and notify
        under that subregulation.