| 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 Schedule of First Registration
Tax of Motor Vehicles under the Motor Vehicles
(First Registration Tax) Ordinance (Cap.
330, Laws of Hong Kong) is reproduced as
follows :
| Item |
Class
of Motor Vehicle |
Rate
of Tax(%) |
| 1. |
Private
cars - |
|
| |
(a) |
on the first $150,000 |
35 |
| |
(b) |
on the next $150,000 |
65 |
| |
(c) |
on the next $200,000 |
85 |
| |
(d) |
on the remainder |
100 |
2. |
Taxis |
3.7
|
3. |
Public light buses and private light
buses |
3.7
|
4. |
Public buses, except buses which are
to be used solely in connection with
operating a public bus service under
the Public Bus Services Ordinance (Cap.
230) or under the Kowloon-Canton Railway
Corporation Ordinance (Cap. 372) within
the North-west Transit Service Area
as defined in that Ordinance
|
3.7
|
5. |
Private buses, except buses which are
to be used solely in connection with
the training of drivers for the purposes
of operating a public bus service under
the Public Bus Services Ordinance (Cap.
230) or within the North-west Transit
Service Area under the Kowloon-Canton
Railway Corporation Ordinance (Cap.
372)
|
3.7
|
6. |
Motor cycles |
35
|
7. |
Motor tricycles |
35
|
8. |
(a) |
Goods vehicles, other than van-type
light goods vehicles
|
15
|
| |
(b) |
Van-type
light goods vehicle not exceeding 1.9
tonnes permitted gross vehicle weight- |
|
| |
|
(i) |
on the
first $ 150,000 |
35 |
| |
|
(ii) |
on the
next $ 150,000 |
65 |
| |
|
(iii) |
on the
remainder |
85 |
| |
(c) |
Van-type
light goods vehicle exceeding 1.9 tonnes
permitted gross vehicle weight |
17 |
9. |
Special purpose vehicles |
3.7
|
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". |
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