| 单词 | Goods in transit |
| 释义 | 過境貨品 Items transported from one jurisdiction to another by land, sea or air. Goods in transit are subject to principles of private international law in respect of any action arising out of transit. In relation to the shipment of goods aboard an aircraft, they are goods specified in an air waybill (issued by or on behalf of an owner or aircraft) or a post office delivery bill; brought to Hong Kong by air solely for the purpose of the onward carriage of those goods; and in respect of which any freight charges for the onward carriage are not paid or payable in Hong Kong: Inland Revenue Ordinance (Cap 112) s 23D(8). Goods that are brought into Hong Kong solely for the purpose of taking them out of Hong Kong and that remain at all times on the vessel, vehicle or aircraft that brought them into Hong Kong: Trade Descriptions Ordinance (Cap 362) s 2; R v Keening Industrial Ltd & Anor [1995] 1 HKC 105 (CA). It only includes ‘goods in or on a vessel or an aircraft’ and does not refer to goods brought into Hong Kong by train: HKSAR v Westpex Fashion Ltd [1998] 2 HKC 742. See also Bill of lading; Law of the flag; Situs. 通過陸運、海運或空運的方式從一處管轄範圍運送至另一處管轄範圍的貨品。對於由過境而引起的任何訴訟而言，過境貨品受制於國際私法的原則。過境貨品就任何飛機的貨品裝運上飛機而言，指(a) 空運路單（由飛機擁有人或他人代其發出）內所指明的貨品，或郵政局交接清單內所指明的貨品；(b) 空運至香港而純粹為繼續向前運載的貨品；及(c) 某些貨品，而就該等貨品的繼續向前運載而支付的運費並非或無須在香港支付者：《稅務條例》（第112章）第23D(8)條。指純粹為帶離香港而被帶進香港的貨品並一直留在將其帶進香港的船隻、機動車或者航空器之內或之上的貨品：《商品說明條例》（第362章）第2條；R v Keening Industrial Ltd [1995] 1 HKC 105 （上訴法庭）。僅包括「在船隻或航空器之內或之上的貨品」，但不包括通過火車運輸進入香港的貨品。HKSAR v Westpex Fashion Ltd [1998] 2 HKC 742。另見 Bill of lading; Law of the flag; Situs。 |
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