The Hong Kong Special Administrative Region of the People's Republic of China (HKSAR of the PRC) is a free port and does not levy any Customs tariff on imports or exports. There is also no tariff quota or surcharge. There is no value added or general services taxes either. Excise duties are levied on only four types of goods irrespective of whether they are imported or locally manufactured. These goods are liquors, tobacco, hydrocarbon oil and methyl alcohol. (See "Excise Duty").