refund of customs duty 中文意思是什麼
refund of customs duty
解釋
退還關稅-
Where it is proved to the satisfaction of the commissioner of customs and excise that light diesel oil on which duty has been paid under paragraph 1 ( b ) has been used in road vehicles operated by the grantee of a franchise under section 5 of the public bus services ordinance ( cap. 230 ) in maintaining public bus services on specified routes as defined by section 2 of that ordinance, a refund of duty paid on the light diesel oil so used may be granted by the commissioner and subject to such conditions as the commissioner may specify
如經證明並使關長信納已根據第1 ( b )段繳稅的輕質柴油,已供根據《公共巴士服務條例》 (第230章)第5條獲批予專營權的專營公司所經營的道路車輛使用,以維持該條例第2條界定的指明路線的公共巴士服務,則如此使用的輕質柴油的已繳稅款,可獲關長批予退還,但須受關長指明的條件所規限。
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