Licence and Permit Applicaton

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Dutiable commodities are defined in the Dutiable Commodities Ordinance, Cap. 109. In simple terms they are any of the following:

	alcoholic liquors with an alcoholic strength above 30% by volume measured at a temperature of 20^oC -- liquors such as brandy, whisky, gin, rum, vodka and etc;
	tobacco -- tobacco products such as cigarettes, cigars, smoking tobacco, unmanufactured tobacco and Chinese prepared tobacco, other than smokeless tobacco products;
	hydrocarbon oil -- including motor spirit, aircraft spirit, kerosene and light diesel oil;
	methyl alcohol -- a poisonous chemical which, if misused in the manufacture of adulterated liquor, would cause death to any person consuming the liquor.

For revenue protection and control of dutiable commodities, a licence is required for the importation, exportation or manufacturing of dutiable commodities. A licence is also required for the storage of dutiable commodities which are not exempted from duty and on which duty has not been paid. A relevant permit is also required for the removal of dutiable commodities. However, no permit is required for the subsequent removal of goods which duty has been paid. On conviction of any violation of the Dutiable Commodities Ordinance, Cap. 109, a person is liable to the maximum penalty of a fine of HK$1,000,000 and imprisonment for two years. And where an offence is committed with intent to avoid payment of duty, an additional fine not exceeding 10 times of the amount of duty payable may be imposed.

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		Licence

Any person who imports, exports, stores or manufactures any dutiable commodities is required to possess a relevant licence.

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		Types of Licence

There are broadly three types of licence:

	Import and Export Licence -- for the import and/or export of any one or combination of the four types of dutiable commodities. Endorsement must however be sought in advance for the specific type(s) of dutiable commodities to be imported or exported (A Special Import Licence is issued to keepers of licensed warehouses capable of storing not less than 500 kilolitres of hydrocarbon oil);
	Manufacturer's Licence -- for the manufacture of a specific type of dutiable commodities;
	Warehouse Licence -- for the storage of dutiable commodities.

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		Licence Fee

Licences are granted on an annual basis and licence fees will be charged. The types of licence and their prescribed fees are as follows:

Types of Licence		Fee

Manufacturer's Licence
	Hydrocarbon Oil Manufacturer's Licence	HK$22,400
	Tobacco Manufacturer's Licence	HK$17,950
	Liquor Manufacturer's Licence	HK$17,950
	Distillery Licence	HK$17,950
	Still (for educational, scientific or charitable institution approved by Financial Secretary)	FREE

Warehouse Licence
	General Bonded Warehouse Licence	HK$19,250
	Public Bonded Warehouse Licence	HK$19,250
	Licensed Warehouse Licence	HK$19,250

Import And Export
	Import and Export Licence	HK$950
	Special Import Licence	HK$950

For amendment and replacement of licence
	Every Amendment of Licence Particulars	HK$360
	Change of Responsible Person	HK$360
	Replacement of Licence	HK$150

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		Notes to Licence Applicant

	An application for a licence should be made by a company registered with the Business Registration Office in Hong Kong;
	The person (applicant) making the application on behalf of the company must be 18 years of age or over;
	The applicant must be appointed by the company as the responsible person for the intended activities of the licence under application. He should normally be a Hong Kong resident holding a Hong Kong Identity Card. Otherwise, a Hong Kong resident holding a Hong Kong Identity Card should also be appointed as the second responsible person;
	The applicant must produce proof of landlord and, where applicable, a tenancy agreement (Stamp Duty Paid) in respect of the business address; and
	Applicants dealing in hydrocarbon oil products (e.g. petrol and diesel oil) or storing a large quantity of liquor must possess a relevant Licence for Storage of Dangerous Goods issued by the Fire Services Department.

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		Permit

Any person who removes dutiable commodities is required to have a permit issued by the Customs and Excise Department under the Dutiable Commodities Ordinance, Cap. 109.

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		Types of Permit

There are four types of dutiable commodities permits (DCP) :

	Removal Permit for Dutiable Goods is required when -- (i) dutiable goods are removed from an importing conveyance to a bonded warehouse; (ii) dutiable goods are removed from a bonded warehouse to another bonded warehouse.
	Removal Permit for Duty-Paid Goods is required when -- (i) goods are removed for local use from the importing conveyance or bonded warehouse upon payment of the full duty; (ii) goods which are exempt from duty are removed from an importing conveyance or bonded warehouse; (iii) goods to which the Dutiable Commodities Ordinance applies but attracting no duty are removed from the importing conveyance for local use or to an exporting conveyance for re-export; (iv) dutiable goods are removed from a bonded warehouse to a place where the goods will be destroyed.
	Export Permit is required when -- (i) dutiable goods are removed from a bonded warehouse to an exporting conveyance; (ii) dutiable goods are removed from an importing conveyance to an exporting conveyance for re-export.
	Ships' Stores Permit is required when -- (i) dutiable goods used as ship's / aircrafts' stores are removed from a bonded warehouse to an exporting conveyance; (ii) dutiable goods used as ship's / aircrafts' stores are removed from an importing conveyance to an exporting conveyance.

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		Notes to Permit Applicant

Dutiable Commodities Permit (DCP) applications have to be made electronically through either of the electronic service provider Tradelink Electronic Commerce Limited (Tradelink) or Global e-Trading Services Limited (Ge-TS). Traders can lodge their applications from 0700 hours to 2300 hours everyday (including Saturdays, Sundays and public holidays). Normally, the processing time for a permit application is half a working day upon receipt of all necessary information, documents and duty payable as applicable. Traders can also pay duty at any branch of the Bank of China Group or by way of Internet bill payment. For details on electronic DCP, please go to Pamphlet for Electronic DCP Service.

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		Fee for a permit

Please contact Ge-TS on 8109 1820 or Tradelink on 2599 1700 for the service charge. No charge is levied by this department apart from the duty payable.

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		Notes to Permit Holder

A permit holder is liable for the duty payable on the goods removed under the permit. He is also liable to prosecution if the permit is used in contravention of the Dutiable Commodities Ordinance, Cap. 109. Permits are not transferable. A permit holder should not use a permit issued to another person or allow another person to use a permit issued to him.

You should not knowingly give incorrect information in an application for a permit. Permits are not transferable. You should not use a permit issued to another person or allow another person to use a permit issued to you.

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		Application Form and Further Information

Applications for licences can be made at the Office of Licence and Permit Division, 2/F., Harbour Building, 38 Pier Road, Central, Hong Kong.

Tel : (852) 2852 3030

Fax : (852) 2541 9827

For registration and application for electronic dutiable commodities permits, you may approach Ge-TS on 8109 1820 or Tradelink on 2599 1700.

From 1 July 2006, the public service counter for processing the licence applications will change to five-day week. Please click here for details.

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Last revision date: 6 June 2008