For revenue protection and control of dutiable commodities, a relevant licence issued by the Customs and Excise Department is required for:
the importation, exportation or manufacturing of dutiable commodities; and
the storage of dutiable commodities which are not exempted from duty and on which duty has not been paid.
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.
here to download "User Guidebook for Dutiable Commodities"