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Import/Export Declaration Verification and Assessment |
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Q1. |
What
are the requirements of law on import/export declaration? |
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A1. |
Under
the Import and Export (Registration) Regulations,
every person who imports or exports any article
other than an exempted article is required to
lodge with the Commissioner of Customs and Excise
an accurate and complete import or export declaration
within 14 days after the importation or exportation
of the article. Prosecution may be initiated against
any person who fails to lodge the required declaration,
or knowingly or recklessly lodges any declaration
that is inaccurate in any material particular.
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Q2. |
What
is the time limit for lodgement of import/export
declaration? |
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A2. |
An
import/export declaration should be lodged within
14 days after the importation/exportation of the
article. |
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Q3. |
How
is the time limit of 14-day computed? |
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A3. |
The
14-day is computed with the day following the
date of importation/exportation as day one. Then
count to day 14 inclusive of intervening public
holidays. However, if day 14 happens to be a public
holiday, a gale warning day (i.e. typhoon signal
No. eight or higher hoisted), or a black rainstorm
warning day, the time limit shall extend to the
next following day not being a public holiday,
a gale warning day, or a black rainstorm warning
day. |
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Q4. |
How
can I lodge import/export declarations? |
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A4. |
Starting
from 1 April 2000, import/export declarations
can only be lodged electronically through the
services provided by specified service providers.
Service is also provided to convert paper declaration
information into electronic messages if necessary. |
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Q5. |
What
are the procedures of lodging import/export declarations
electronically? |
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A5. |
Direct
Electronic Declaration Service
Declarations are to be lodged electronically
through the services provided by the following
service providers (SP) appointed by Government:
Brio Electronic Commerce Limited (Brio)
Enquiry Hotline : 2111 1288
Website : http://www.brio.com.hk
Global e-Trading Services Limited
(Ge-TS)
Enquiry Hotline : 8201 0082
Website : http://www.ge-ts.com.hk
Tradelink Electronic Commerce Limited
(Tradelink)
Enquiry Hotline : 2599 1700
Website : http://www.tradelink.com.hk
After registration with SP, importers/exporters
may make use of the front-end solutions provided,
such as end-user software or web-form, to compile
the necessary information into structured declaration
messages as required. With proper electronic signature,
the electronic declarations can be sent to SP's
system. If a declaration is in order and accepted
by SP's system, the declarant will receive an
"acknowledgement message" from the system
while the declaration message will be transmitted
to Government's system. The payment of relevant
Government charges and the SP transaction fees
will be settled between the declarant and the
respective SP. On the other hand, if a declaration
is rejected by SP's system, the declarant will
receive an "error message". The declarant
therefore has to re-submit the declaration after
completion of appropriate follow-up action. Importers/exporters
should note that they have to pay late lodgement
charge and may be liable to prosecution if they
fail to lodge the required import or export/re-export
declaration within 14 days after the importation
or exportation of the article.
Paper-to-electronic Conversion
Service via Specified Agents
Paper-to-electronic conversion
service for declaration is also provided by SP
through a network of service agents in Hong Kong.
Importers/exporters have to complete a specified
paper authorization form. The service agents will
convert the information into electronic messages
and send them to the respective SP for onward
transmission to the Government. An extra service
charge will be incurred for such conversion service.
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Q6. |
What
forms should be used for declarations? |
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A6. |
The following prescribed import or export declaration
forms are to be used:
| Form
1 |
For
general imports |
| Form 1A |
For imports of food
items |
| Form 2 |
For general exports
or re-exports |
| Form 2A |
For exports of Hong
Kong manufactured clothing and footwear
items |
| Form 1B |
For imports of articles
exempted from declaration charge |
| Form 2B |
For exports /re-export
of articles exempted from declaration
charge |
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Q7. |
Where
can I find the information on the commodity code
for an article? |
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A7. |
You
may refer to the following publications of the
Hong Kong Harmonized System : |
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Hong
Kong Imports and Exports Classification List (Harmonized
System) 2007 Edition (2 volumes) which can be
purchased:
(i) online at the " Government
Bookstore" (Address: http://www.bookstore.gov.hk)
(ii) in person at the Publication Unit, Census
& Statistics Department (Address: 19/F, Wanchai
Tower, 12 Harbour Road, Wan Chai, Hong Kong; Tel:
2582 3025; Fax : 2827 1708)
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or
enquire with the Census and Statistics Department
at Tel. 2877 1818.
You can also obtain softcopies of
the publications
at Census and Statistics Department website at
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http://www.censtatd.gov.hk/products_and_services/
products/publications/classification_lists/index.jsp |
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Q8. |
What
is the definition of "F.O.B. value H.K."? |
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A8. |
For
export/re-export shipment only. "F.O.B. Value
H.K." represents the full cost of the goods
up to and including the loading of the goods on
to the exporting vessel, vehicle or aircraft,
including the cost of goods and any other charges.
The value should be in HONG KONG DOLLARS. If the
exporter receives payment for the goods in foreign
currency, in general, it should be converted into
Hong Kong dollars at the remittance buying exchange
rate prevailing at the time of departure of shipment
or according to the Banker's Credit Advice. |
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Q9. |
What
is the definition of "C.I.F. Value H.K."? |
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A9. |
For
import shipment only. "C.I.F. Value H.K."
represents the full cost of goods up to arrival
in Hong Kong, including the cost of goods, insurance,
freight and any other charges. The value should
be in HONG KONG DOLLARS. If the importer makes
payment for the goods in foreign currency, in
general, it should be converted into Hong Kong
dollars at the remittance selling exchange rate
prevailing at the time of arrival of shipment
or according to the Banker's Debit Note. |
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Q10. |
How
can I make amendments to the lodged import/export
declarations? |
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A10. |
Amendments
to any lodged import/export declarations have
also to be sent to the Government electronically.
If you wish to amend a declaration lodged via
the Specified Agent, you should complete an Authorisation
for Submission of Import/Export Declaration Amendment
Form, which can be obtained from the Specified
Agent and submit it to the relevant Specified
Agent for forwarding to the Government electronically.
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Q11. |
What should I do if I have used a wrong import/export declaration form for lodging declaration? |
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A11. |
You are required to submit a written notification to the Government if you have used a wrong declaration form. In the notification, you should provide the details, state clearly the reason(s) for using the wrong declaration form and present the supporting documents (e.g. bill of lading) if situation requires. The written notification can be addressed to:
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Trade Statistics Processing Section,
Census and Statistics Department,
18/F, Wanchai Tower,
12 Harbour Road, Wan Chai, Hong Kong
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Or by fax to 2877 5399.
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Written notification can also be sent through electronic means. In the declaration concerned, input the details in the data field ¡§Declaration Remark/Amendment Reason¡¨ at declaration level and then submit it to the Government via your service provider. It should however be noted that the notification must not be stated at goods item level.
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Upon receiving the notification, the Government will review it under case by case mechanism and inform you if follow up action is required (e.g. submission of additional supporting documents for review). Cases which are suspicious of involving fraudulent intent will be followed up by the Customs and Excise Department.
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If you are the user of the paper-to-electronic declaration conversion service and wish to notify the Government about using of the wrong declaration form via your appointed service agent, you should file the written notification by completing an amendment form, which can be obtained from the service agent, and submit it to the relevant service agent for forwarding to the Government electronically.
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According to Regulations (4) and (5) of the Import and Export (Registration) Regulations, Chapter 60E, Laws of Hong Kong, the Commissioner of Customs and Excise may, on the lodgement of any import/export declaration that is incomplete in any respect, refuse to accept the declaration until it is completed in every respect and upon such refusal the declaration shall be deemed not to have been lodged with the Commissioner. If you have misused import/export declaration form, you may be liable to prosecution and required to lodge the relevant declaration with payment on the late lodgment penalty.
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Q12. |
What
is the definition of ¡§consolidated cargo¡¨? |
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A12. |
Consolidated
cargo means containerized or unitized cargo comprising
of several small individual shipments sent under
one air waybill or bill of lading. The cargo contains
shipments of two or more shippers, usually shipped
by a forwarder called a consolidator. |
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Q13. |
What
is the ¡§Consolidation Indicator¡¨? |
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A13. |
It
is a field in Electronic Lodgement of Import and
Export/Re-export Declaration for importers/exporters
to notify whether the consignment is a direct
shipment or a consolidated shipment. If the cargo
is consolidated and shipped by a cargo forwarder/consolidator,
put ¡§Y¡¨ (representing ¡§Yes¡¨) and give the House
B/L or HAWB number in the Import and Export/Re-export
Declaration. |
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Q14. |
What
is ¡§Transhipment Cargo¡¨? Are ¡§Transhipment Cargo¡¨
exempted from the lodgement of import and export
declarations? |
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A14. |
There
are a number of categories of exempted articles
as stipulated in Regulation 3 of the Import and
Export (Registration) Regulations while "Transhipment
cargo" is one amongst them, i.e. item (a)
of Regulation (3).
Under Section 2 of the Import and
Export Ordinance, Chapter 60, "Transhipment
cargo" means any imported article that-
(i) is consigned on a through bill
of lading or a through air waybill from a place
outside Hong Kong to another place outside Hong
Kong; and
(ii) is or is to be removed from
the vessel, aircraft or vehicle in which it was
imported and either returned to the same vessel,
aircraft or vehicle or transferred to another
vessel, aircraft or vehicle before being exported,
whether it is or is to be transferred directly
between such vessels, aircraft or vehicles or
whether it is to be landed in Hong Kong after
its importation and stored, pending exportation.
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Q15. |
From
time to time, our company received from Census
and Statistics Department the Notice on Lodgement
of Import/Export Declaration either in electronic
form or in paper form, why? Will it be the case
that our company receives duplicate Notices? |
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A15. |
For
any consignment without the relevant Import/Export
Declaration being lodged with, Census and Statistics
Department will send only one Notice on Lodgement
of Import/Export Declaration to the importer/exporter
by mail, fax or email urging for lodgement of
trade declaration according to the address being
shown on the relevant cargo manifest. Please frequently
check the mail box assigned by your services provider
to make sure your company would not miss any email
from Census and Statistics Department. |
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Q16. |
Why
have I not received any Notice on Lodgement of
Import/Export Declaration from Census and Statistics
Department before the officers of Customs and
Excise Department paid a visit to my company? |
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A16. |
Usually,
Census and Statistics Department sends a Notice
on Lodgement of Import/Export Declaration to a
trader urging for lodgement of trade declaration
according to the address being shown on the relevant
cargo manifest of which the carriers might not
reveal the full correspondence information so
that the Notice could not reach the appropriate
recipient. Moreover, Notice on Lodgement of Import/Export
Declaration will be sent to a trader by mail,
fax or email. Please frequently check the mailbox
assigned by your services provider to make sure
your company would not miss any email from Census
and Statistics Department. |
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