1. Licence

   Q.1	What are the major types of Dutiable Commodities Licence?
   A.1	Please click here for details.
   Q.2	How to apply for a licence?
   A.2	Please click here for details.

2. Permit

   Q.1	What types of liquors are with zero-rated duty?
   A.1	Zero-rated duty liquors are (a) liquors, other than wines, with an alcoholic strength of not more than 30% by volume measured at a temperature of 20°C or (b) wines.
   Q.2	Is it necessary to apply licence and permit for the zero-rated duty liquors?
   A.2	The zero-rated duty liquors are regarded as duty-paid goods. As such, no licence and permit is required for the import, export or removal of these liquors.
   Q.3	After I have applied for an Import and Export Licence, do I have to inform the Customs every time I import or export dutiable commodities?
   A.3	Yes, you have to apply for an electronic permit every time you import, export or remove the dutiable commodities from one place to another.
   Q.4	Where do I submit my permit application?
   A.4	Please click here for details.
   Q.5	How much is the fee for a permit?
   A.5	No charge is levied by the Customs and Excise Department apart from the duty payable. You may contact Brio at (852) 2111 1288, GE-TS at (852) 8201 0082 or Tradelink at (852) 2599 1700 for the service charge levied by the service providers on the application for electronic dutiable commodities permit.
   Q.6	What to do with a permit?
   A.6	After processing, Customs and Excise Department will return the relevant approval message to you through the electronic services. Applicants only need to produce the computer printout of the approved permit upon request for verification. Permit holder or person on his/her behalf shall bring along the printout permit when removing the dutiable commodities concerned. The printout serves as a reference of the approved permit for the parties involved in the process, and/or for the production to customs officers for inspection upon demand.
   Q.7	Are there any other things I need to take note of if I already possess a permit?
   A.7	A permit holder shall strictly comply with all the permit conditions. Any person who contravenes a permit condition commits an offence. A permit holder should take note of the following points when dealing with dutiable commodities: the goods shall be removed within the approved removal date and time; the goods shall be removed from the releasing place and conveyed directly to the designated receiving point; the description, quantity and packing of the goods shall be matched with the permit particulars; and  the permit holder shall comply with each permit condition. The permit holder is legally bound to comply with permit conditions and may be prosecuted for any contravention. For compliance, the permit holder shall supervise the employees or appointed agent to strictly comply with all the permit conditions.

Licence and Permit