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Disclaimer
* The information contained in this website is provided by the Customs and Excise Department ("C&ED") for general information and reference only. Whilst the C&ED will endeavour to ensure the accuracy of the information on this website, the Government of HKSAR and the C&ED do not guarantee or warrant that such information is accurate. Moreover, the inclusion of hyperlinks to other websites is only to facilitate cross-reference. The Government of HKSAR and the C&ED expressly state that they have not approved or endorsed the content thereof. Users shall verify information obtained from this website by making reference to other sources when making material decisions. The Government of HKSAR and the C&ED is not responsible for any loss or damages incurred for any cause whatsoever in relation to or as a result of the use of the information on this website.

The copyright and all other intellectual property rights in the information on this website belong and are reserved to the relevant owners. The Government of HKSAR and the C&ED shall not be liable for any loss incurred or damages suffered by any person as a result of any actual or alleged infringement of copyright or other intellectual property rights.


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Copyright Notice
* The content available on this website, including but not limited to all text, graphics, drawings, diagrams, photographs and compilation of data or other materials are protected by copyright. The Government of the Hong Kong Special Administrative Region is the owner of all copyright works contained in this website. Any reproduction, adaptation, distribution, dissemination or making available of such copyright works to the public is strictly prohibited unless prior written authorization is obtained from the Customs & Excise Department.


Customs and Excise Department
Aug 2008





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2005 | Important notices | Privacy policy Last revision date: 24 November 2008