All motor vehicles for use on the roads of Hong Kong are subject to a First Registration Tax under the Motor Vehicles (First Registration Tax) Ordinance (Cap. 330, Laws of Hong Kong). The tax is administered by the Transport Department on the basis of the published retail price. For vehicles without a published retail price, the tax will be assessed on the purchase price plus insurance and freight fees and any brokerage or agency fee related to the purchase and importation of the parts of the motor vehicle as declared by the importer with reference to the market value of the motor vehicle concerned.

An importer who imports a motor vehicle should file an Import Return (Form CED336) with the Customs and Excise Department within 30 days of the importation of the motor vehicles and not less than 5 working days before delivery or offering for sale of the vehicles. Under the Motor Vehicles (First Registration Tax) Ordinance, an importer who violated these requirements is liable on conviction to a fine of HK$500,000 and to imprisonment for 12 months.

Under the tax system for Motor Vehicle First Registration Tax, 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. The Transport Department remains responsible for the calculation and collection of the Tax. The First Registration Tax for each class of motor vehicle is stipulated in the Schedule to the Motor Vehicles (First Registration Tax) Ordinance (Cap 330, Laws of Hong Kong). Please see website :
http://www.legislation.gov.hk/eng/home.htm

For further information, enquiries can be made to the Motor Vehicles Valuation Group of the Customs and Excise Department at 11/F, North Point Government Offices, 333 Java Road, North Point, Hong Kong. Telephone : (852) 2231 4391. Facsimile : (852) 2598 4975 or the Hong Kong Licensing Office of the Transport Department at 3/F, United Centre, 95 Queensway, Hong Kong. Telephone : (852) 2804 2637. Facsimile : (852) 2804 2599.

For application procedures of first registration and licensing of a motor vehicle, please see "Licence and Permit Application".

Enquiries on export notification can be made to the Licensing Division, Transport Department, 3/F, United Centre, 95 Queensway, Hong Kong. Telephone: (852) 2804 2600. Facsimile: (852) 2804 2652.