Import/Export Statement should be submitted to Office of Dutiable Commodities (Record and Statistics Unit) at 7/F, Harbour Building, 38 Pier Road, Central, Hong Kong. (Tel: 2852 3282).

Carriers can also opt to make use of the Statement 2 Cargo Manifest submitted via the EMAN service (electronic service for submission of cargo manifests) to furnish the import / export statement, provided that the manifest contains the particulars in relation to the goods as required to be contained in an import / export statement in the prescribed itemized manner.

Enquiries relating to the use of, and operational cum technical support for the EMAN service should be directed to the service providers - Brio Electronic Commerce Limited (Brio) at 2111 1288, Global e-Trading Services Limited (Ge-TS) at 8201 0082 or Tradelink Electronic Commerce Limited (Tradelink) at 2917 8866.

All goods to which the Dutiable Commodities Ordinance applies, including hydrocarbon oils, liquors (except wine and liquors with an alcoholic strength of not more than 30% by volume measured at a temperature of 20^oC), methyl alcohol and tobacco, being imported or exported, should be declared in the import/export statement. Separate statements shall be furnished in respect of each class of dutiable goods.

An import/export statement is required for every import/export shipment. If an import/export shipment does not carry any dutiable commodities, a statement that no such goods are carried onboard is required.

Please refer to Section 22 of the Dutiable Commodities Ordinance (Cap. 109) for details on submission of import and export statements.