Section 45, The Customs Tariff Ordinance

(a) Medicines and drugs included in the current British Pharmacopoeiaor the current British Pharmaceutical Codex, and any one of such medicines or drugs together with any one or more of the following substances: an excipient, a vehicle, a base, or a preservative, where any of such substances are necessary for the administration of such medicine or drug. (b) Such other medical preparations, drugs and surgical dressings as may be accepted by the Comptroller of Customs.