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All motor vehicles for use on the roads of Hong Kong Special Administrative Region (HKSAR) are subject to the First Registration Tax under the Motor Vehicles (First Registration Tax) Ordinance, Chapter 330, Laws of Hong Kong. The Tax is administered (including calculation and collection) by Transport Department on the basis of the published retail price.
The Customs and Excise Department is vested with the authority to conduct tax assessment on vehicles. The Department is also responsible for motor vehicle importers and distributors registration and to process Import Returns regarding the importation of the vehicles.
Please refer to Guidelines for Importation and Registration of Motor Vehicle for further details.
Enquiries
Customs and Excise Department
Motor Vehicles Valuation Group
3/F, Customs Headquarters Building
222 Java Road, North Point
Hong Kong
| Tel : |
(852) 2231 4391 |
| Fax : |
(852) 2598 4975 |
Motor Vehicles
