Import and Export Ordinance

(1)
In any proceedings under this Ordinance the onus of
proving—
(a)
the
place—
(i)
from which an article has been imported; or
(ii)
to which an article is intended to be exported; or
(b)
that an
article—
(i)
has been imported in accordance with the terms of a licence;
(ii)
is intended to be exported in accordance with the terms of a licence;
(iii)
has been imported for the sole purpose of exporting the article;
(iv)
has been lawfully placed in or on any vessel, aircraft or vehicle for the purpose of exporting the article;
(v)
has been lawfully removed from any vessel, aircraft or vehicle in or on which it was imported;
(vi)
has been lawfully delivered to or placed in any premises or place after it has been imported; or
(vii)
has been recorded in the manifest of the vessel, aircraft or vehicle in or on which it has been imported or is intended to be exported,
shall lie upon the defendant in any such criminal proceedings and the claimant in any forfeiture proceedings.
(2)
For the purposes of this section, the provisions of Part IV of the Evidence Ordinance (
Cap. 8
) (which relates to the admissibility of hearsay evidence in civil proceedings) shall apply as if proceedings under this Ordinance were civil proceedings.