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.

• Importing for Commercial Purpose
• Importing for Personal Use
• FAQs

Please refer to Guidelines for Importation and Registration of Motor Vehicle for further details.

Enquiries

Customs and Excise Department
Motor Vehicles Valuation Group
Room 1111, 11/F North Point Government Offices
333 Java Road, North Point
Hong Kong