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For revenue protection and control of dutiable commodities, a relevant licence issued by the Customs and Excise Department is required for:

A relevant permit is also required for the removal of dutiable commodities.

A person may be liable to a maximum penalty of a fine of $1,000,000 and two-year imprisonment if he / she fails to obtain a relevant licence or permit. Where a person commits an offence with intent to avoid payment of duty, an additional fine not exceeding 10 times of the amount of duty payable on the dutiable goods may also be imposed.

Click here (Opens a new window) to download "User Guidebook for Dutiable Commodities"

Licence and Permit Application