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Importation of Motor Vehicles and
Assessment of the Taxable Value for Calculating
the First Registration Tax (the Tax) |
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Q1. |
What kind of tax applies to a motor
vehicle? |
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A1. |
All motor vehicles for use on the roads
of HKSAR are subject to a First Registration Tax
under the Motor Vehicles (First Regulation Tax)
Ordinance (Cap. 330). The Tax is administered by
the Transport Department on the basis of the published
retail price.
For vehicles without a published retail
price, the taxable value of a vehicle will first
be assessed by adding up the purchase price, insurance
and freight charges, brokerage / agency fees and
repair charges related to the purchase and importation
of the motor vehicle as declared by the importer.
If the declared value cannot reflect the market
value of the vehicle concerned, the market value
plus all the incidental costs incurred for importing
the vehicle will be taken as the taxable value.
The
Tax can be calculated by multiplying the taxable
value of the vehicle by the appropriate tax rate
shown in the file here (see FRT schedule.doc). |
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Q2. |
What is
the role of the Customs and Excise Department? |
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A2. |
Officers
of the Customs and Excise Department are delegated
with the authority to register motor vehicle importers
and distributors, process Import Returns and assess
the taxable values of motor vehicles under the Motor
Vehicles (First Registration Tax) Ordinance, Cap.
330, Laws of Hong Kong whereas the Transport Department
is responsible for the calculation and collection
of the Tax. |
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Q3. |
How to import a vehicle for commercial
purpose? |
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A3 |
All commercial importers and distributors
of vehicles should be registered with the Customs
and Excise Department. New importers and distributors
should be registered within 30 days of the commencement
of their business.
A registered importer who imports
motor vehicles for sale in HKSAR should file an
Import Return (CED 336) with the Customs and Excise
Department within 30 days of the importation of
the motor vehicles and not less than 5 working
days before delivering the vehicles.
A registered
distributor should, before offering motor vehicles
for sale or distribution, publish a retail price
list for the make and model of the motor vehicles.
He/she should also submit two original copies
of the retail price list, not less than 7 days
before the publication, to the Customs and Excise
Department for valuation purpose. He/she may also
make use of a newly developed Data Submission
Scheme template running on their computers to
generate and submit publish retail price lists.
For details, please contact the Motor Vehicles
Valuation Group.
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Q4. |
How to import a vehicle for personal
use? |
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A4. |
If the motor vehicle is imported by
a private individual for his own use and not for
sale, registration as an importer is not required.
However, the importer of the motor vehicle has to
file an Import Return (CED 336) and a Declaration
on Particulars of Motor Vehicles Imported for personal
use (CED 336A) with the Customs and Excise Department
within 30 days of the importation of the motor vehicle.
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Q5. |
Is there any penalty for filing import
return over 30 days of the importation of the vehicle? |
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A5. |
Any importer of a motor vehicle for
use in Hong Kong, upon failure to submit an import
return to the Customs and Excise Department within
30 days of the importation of a motor vehicle into
Hong Kong and not less than 5 working days before
delivering that motor vehicle, commits an offence.
He/she is liable on conviction to a fine of $500,000
and to imprisonment for 12 months. |
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Q6. |
How to apply for first registration
and licensing of a motor vehicle? |
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A6. |
On receipt of the Import Return (CED
336) and Declaration (CED 336A) from an importer,
the Customs and Excise Department will issue a Notification
of Provisional Taxable Value to him/her. After receipt
of the notification, the importer may apply for
first registration and licensing of the motor vehicle
for use on the roads of HKSAR by sending an application
in prescribed form to the Hong Kong Licensing Office
of the Transport Department. Application forms are
available at Transport Department as detailed at
A7(b) below. |
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Q7. |
Where to get the application form? |
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A7. |
Application forms for registration
as motor vehicle importer/distributor (CED 335),
Import Return (CED 336) and Declaration on Particulars
of Motor Vehicles Imported for Personal use (CED
336A) are obtainable at the following offices:
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(a) |
Customs
and Excise Department
- Motor Vehicles Valuation Group
Room 1111, 11/F, North Point Government Offices,
333 Java Road, North Point,
Hong Kong
Telephone: 2231 4391
Facsimile: 2598 4975
- Office of Dutiable Commodities Administration
2/F, Harbour Building, 38 Pier Road, Central,
Hong Kong
Telephone: 2852 3049
Facsimile: 2541 9827
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(b) |
Transport
Department
Hong Kong Licensing Office
3/F, United Centre, 95 Queensway, Hong Kong
Telephone : 2804 2637 Facsimile : 2804 2599
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(c) |
Home Affairs
Department
All District offices |
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