Import and Export Ordinance

(1)
Section 13B
does not apply in relation to an alternative smoking
                product that
is—
(a)
an article in transit;
(b)
an air transhipment cargo; or
(c)
a specified intermodal transhipment cargo imported by a registered
                    operator.
(2)
However,
section 13B
does apply in relation to an alternative smoking
                product mentioned in subsection (1) if, at any time between its being brought into
                and taken out of Hong
Kong—
(a)
for an article in transit on an aircraft—the product is removed from the
                    aircraft other than in the cargo transhipment area of Hong Kong International
                    Airport;
(b)
for an article in transit in a vessel—the product is removed from the
                    vessel;
(c)
for an air transhipment cargo—the product is removed from the cargo
                    transhipment area of Hong Kong International Airport; or
(d)
for a specified intermodal transhipment
cargo—
(i)
if the product has not entered the cargo transhipment area of Hong Kong
                        International Airport or an area specified under
section 13I(1)
(each a
specified area
)—the product is removed from the
                        vehicle or vessel in which it is imported; or
(ii)
if the product has entered a specified area—the product is removed from
                        that area.
(3)
If
section 13B
applies in relation to a product because of subsection
                (2), for the purposes of the
application—
(a)
the product is deemed to be imported at the time of the removal mentioned
                    in that subsection; and
(b)
the person who brought the product, or caused it to be brought, into Hong
                    Kong as an article in transit, air transhipment cargo or specified intermodal
                    transhipment cargo is deemed to be the person who imported the
                    product.