Import & Export Licence, Public Bonded Warehouse Licence, General Bonded Warehouse Licence, Licensed Warehouse Licence, Special Import Licence, Manufacturer's Licence for Liquor, Distillery Licence, Manufacturer's Licence for Hydrocarbon Oil and Manufacturer's Licence for Tobacco.

Licence application form (CED65) can be obtained from the Licence Unit, Office of Dutiable Commodities Administration, Customs and Excise Department at 2/F, Harbour Building, 38 Pier Road, Central, Hong Kong or downloaded from the homepage of Customs and Excise Department. An applicant should complete the application form and return it together with the relevant documents in person or by post to the Licence Unit at the above address.

In general, if a passenger brings in his baggage any dutiable goods not exceeding the duty-free concessions, for his own use, he can enter the ¡§Nothing to Declare Channel(Green Channel)¡¨. However, if the amount of tobacco or liquor exceeds the duty-free concessions, the passenger should enter the ¡§Goods to Declare Channel(Red Channel)¡¨ and make declaration to Customs officers. Duty together with licence fee can be paid right at the entry point. The payment receipt issued by Customs serves as the licence and permit for the importation of the goods.

With effect from 14 July 2008, the duty rate for Euro V diesel is reduced to $0 per litre. Notwithstanding the reduction of duty, the existing licensing/permit control on Euro V diesel remains unchanged.

Application should be made to the Licence Unit at 2/F, Harbour Building, 38 Pier Road, Central, Hong Kong (Tel no. 2852 3260).

(a)

alcoholic liquors with an alcoholic strength of more than 30% by volume measured at a temperature of 20 ^oC

(b)

(c)

(d)

The zero-rated duty liquors are regarded as duty-paid goods. As such, no licence and permit is required for the import, export or removal of these liquors.

All Dutiable Commodities Permit (DCP) applications are required to be submitted to the Commissioner of Customs and Excise using a recognized electronic service provided by Global e-Trading Services Limited (Ge-TS) or Tradelink Electronic Commerce Limited (Tradelink). If you would like to obtain more information on the electronic DCP service, please contact Ge-TS on 8201 0082 or Tradelink on 2599 1700 direct.

No charge is levied by Customs and Excise Department apart from the duty payable. You may contact Tradelink at 2599 1700 or GE-TS at 8201 0082 for the charge on the application for electronic dutiable commodities permit.

After processing, Customs and Excise Department will return the relevant approval message to you through the electronic services. Applicants only need to produce the computer printout of the approved permit upon request for verification. Permit holder or person on his/her behalf shall bring along the printout permit when removing the dutiable commodities concerned. The printout serves as a reference of the approved permit for the parties involved in the process, and/or for the production to customs officers for inspection upon demand.

A permit holder shall strictly comply with all the permit conditions. Any person who contravenes a permit condition commits an offence. A permit holder should take note of the following points when dealing with dutiable commodities:

• The goods shall be removed within the approved removal date and time;
• The goods shall be removed from the releasing place and conveyed directly to the designated receiving point.
• The description, quantity and packing of the goods shall be matched with the permit particulars.
• The permit holder shall comply with each permit condition.

The permit holder is legally bound to comply with permit conditions and may be prosecuted for any contravention. For compliance, the permit holder shall supervise the employees or appointed agent to strictly comply with all the permit conditions.