Skip to main content

Recovery of Declaration Charge

By virtue of Regulation 10 of the Import and Export (Registration) Regulations, Chapter 60E, Laws of Hong Kong (Opens a new window) , the Commissioner of Customs & Excise may impose a penalty on any person who has short-paid Import and Export Declaration Charge, at a sum of not more than 20 times of the short-paid amount (but not exceeding $10,000) for each Import / Export / Re-export Declaration lodged. Any person receiving demand notice for the penalty from the Government of the HKSAR should make the payment within 14 days from the date of issuance of the notice.

Any person who is required to pay penalty may object or appeal by following the procedures set out in Regulation 10 of the Import and Export (Registration) Regulations, Chapter 60E, Laws of Hong Kong (Opens a new window) .

Recovery of Declaration Charge