Cap 120 - Public Revenue Protection Ordinance 1

Chapter: 120 Public Revenue Protection Ordinance Gazette Number Version Date

Long title E.R. 1 of 2015 29/01/2015


To protect the revenue of Hong Kong.
(Amended 68 of 1999 s. 3)


[30 June 1927]


(Originally 9 of 1927 (Cap 120 1950))

(*Format changes—E.R. 1 of 2015)
_________________________________________________________________________
Note:
* The format of the Ordinance has been updated to the current legislative styles.

Section: 1 Short title E.R. 1 of 2015 29/01/2015


This Ordinance may be cited as the Public Revenue Protection Ordinance.

Section: 2 Provisional amendment of revenue legislation E.R. 1 of 2015 29/01/2015


If the Chief Executive approves of the introduction into the Legislative Council of a bill or resolution whereby, if such
bill or resolution were to become law-

(a) any duty, tax, fee, rate or other item of revenue would be imposed, removed or altered; or
(b) any allowance in respect of a duty, tax, fee, rate or other item of revenue would be granted, altered or

removed; or
(c) any administrative or general provision in relation to a duty, tax, fee, rate or other item of revenue would be

enacted, altered or removed,
the Chief Executive may make an order giving full force and effect of law to all the provisions of the bill or resolution
so long as such order remains in force.

(Replaced 79 of 1974 s. 2. Amended 68 of 1999 s. 3)

Section: 3 Meaning of certain references E.R. 1 of 2015 29/01/2015


If any such order is made, references in the bill or resolution in respect of which the order is made to the
commencement or coming into operation of such bill or resolution shall, so long as such order remains in force, be
construed as references to the time of coming into force of such order.

Section: 4 Restriction of delivery of dutiable goods E.R. 1 of 2015 29/01/2015


The Chief Executive may at any time by order authorize the Commissioner of Customs and Excise, during any period
named in the order not exceeding 4 months, to refuse to allow the delivery of dutiable goods or commodities for local
use from ship's side or warehouse on payment of duty in any cases where deliveries are demanded of amounts
exceeding the deliveries which appear to the Commissioner to be reasonable deliveries in the circumstances.

(Added 37 of 1931 s. 2. Amended 33 of 1939 Supp. Schedule; G.N. 840 of 1940; L.N. 206 of 1977; L.N. 294 of
1982; 68 of 1999 s. 3)

[cf. 1915 c. 89 s. 15 U.K.]

Section: 5 Coming into force and duration of order E.R. 1 of 2015 29/01/2015


(1) Every order made under this Ordinance shall come into force immediately upon the signing thereof by the Chief
Executive unless some other time be specified in the order for the coming into force thereof, in which case the
order shall come into force at the time so specified. (Amended 68 of 1999 s. 3)

(2) Every such order shall expire and cease to be in force-



Cap 120 - Public Revenue Protection Ordinance 2

(a) upon the notification in the Gazette of the rejection by the Legislative Council of the bill or resolution in
respect of which the order was made; or

(b) upon the notification in the Gazette of the withdrawal of the bill or resolution or order; or (Amended 37 of
1931 s. 2)

(c) upon the bill or resolution, with or without modification, becoming law in the ordinary manner; or
(d) upon the expiration of 4 months from the day on which the order came into force,
whichever event first happens. (Amended 33 of 1939 Supp. Schedule; G.N. 840 of 1940)

(3) Where it is provided in this section that an order made under this Ordinance shall expire and cease to be in force
upon the notification in the Gazette of any act, such order shall expire and cease to be in force on the day which
purports to be the date of the Gazette in which the notification appears, and immediately before midnight on that
day.

(4) If in any proceedings any question arises as to the time when the Chief Executive signed any particular order
under this Ordinance, the production of a certificate purporting to be under the hand of the Chief Secretary for
Administration and stating the time of such signature shall be prima facie evidence that such order was signed at
the time stated in such certificate. (Amended L.N. 362 of 1997; 68 of 1999 s. 3)

(Amended 33 of 1939 Supp. Schedule; G.N. 840 of 1940)

Section: 6 Refund of excess duty, etc. E.R. 1 of 2015 29/01/2015


So much of any duty, tax, fee, rate or other item of revenue as may have been paid under any order made under this
Ordinance in excess of the respective duty, tax, fee, rate or other item of revenue payable immediately after the
expiration of the order shall be repaid to the person who paid the same.

(Amended 33 of 1939 Supp. Schedule; G.N. 840 of 1940)

Section: 7 Restoration of former rate of duty, etc., in certain cases E.R. 1 of 2015 29/01/2015


Where an order under this Ordinance has the effect of lowering any duty, tax, fee, rate or other item of revenue and
where the order ceases to be in force and is not replaced, with or without modification, by the bill or resolution in
respect of which it was made, the duty, tax, fee, rate or other item of revenue which was payable immediately before
the coming into force of the order shall thereupon again become payable in full.

(Amended 33 of 1939 Supp. Schedule; G.N. 840 of 1940)