| 1. | Pursuant to the air passenger departure tax ordinance cap . 140 , a passenger under 12 years of age is exempt from the tax
根据飞机乘客离境税条例第140章， 12岁以下的乘客可获豁免缴付税款。 |
| 2. | C . are otherwise entitled to be accorded exemption from the tax by operation of he consular relations ordinance ( cap
因《领事关系条例》 （ 2000年第16号）的实施而有权获豁免缴付税款的乘客。 |
| 3. | Pursuant to the air passenger departure tax ordinance ( cap . 140 ) , a passenger under 12 years of age is exempt from the tax
根据飞机乘客离境税条例第140章， 12岁以下的乘客可获豁免缴付税款。 |
| 4. | With effect from april 1 , 1999 , passengers who arrive and depart from hong kong within the same day are also exempted from the tax
由一九九九年四月一日起，如乘客在同一天内抵港及离港亦可获豁免缴付税款。 |
| 5. | With effect from april 1 , 1999 , passengers who arrive and depart from hong kong within the same day are also exempted from the tax
由一九九九年四月一日起，如乘客在同一天内抵港及离港亦可获豁免缴付税款。 |
| 6. | Please be reminded that in contravention of the requirements for home brewing , you will be liable to prosecution and the liquor manufactured will then not be exempt from duty
请注意，如违反家中自酿制酒的规定，你可被捡控，而所制造的酒类亦不会获豁免缴付税款。 |
| 7. | Passengers who are entitled to be accorded exemption from the tax by operation of the diplomatic privileges ordinance ( cap . 190 ) or the international organisations ( privileges and immunities ) ordinance ( 17 of 2000 )
因《外交特权条例》 （第190章）或《国际组织（特权及豁免权）条例》 （ 2000年第17号）的实施而有权获豁免缴付税款的乘客 |
| 8. | For revenue protection and control of dutiable commodities , licence is required for the importation , exportation and manufacturing of dutiable commodities . a licence is also required for the storage of dutiable commodities which are not exempted from duty and duty has not been paid
为管制所有应课税品及防止逃税，任何进口、出口或制造任何应课税品之人士必须拥有有关之牌照；存放任何非获豁免缴付税款，且未缴付全税的货品，必须领有牌照。 |
