All commercial importers and distributors of vehicles should register as importers with the Customs and Excise Department within 30 days of the commencement of their business. Applicants should complete and send the Form CED335 by hand/post/e-Form submission to the Motor Vehicles Valuation Group of the Customs and Excise Department. For details, please click (How to Apply for Registration as a Motor Vehicle Importer and/or Distributor).

A registered importer who imports motor vehicles for sale in HKSAR 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.

A registered distributor should, before offering motor vehicles for sale or distribution, publish in writing a retail price for the make and model of the motor vehicles. He should also submit a copy of the retail price list to the Customs and Excise Department not less than 7 days before publication for valuation purpose. Please click here for a sample of the published retail price list.

For details, please click (How to File an Import Return and a Published Retail Price List).

(New) Computer Application for Submission of Published Retail Price Lists

With effect from 23 July 2007, registered vehicle importers/distributors could make use of a newly developed Disk Submission Scheme (DSS) template running on their computers to generate and submit Publish Retail Price (PRP) Lists. Vehicle traders who submit PRPs by DSS are expected to enjoy faster PRP approval and save visiting time at the counters of the Motor Vehicles Valuation Group. For details, please right click the following links and save target as ¡V

For details, please click (How to File an Import Return and a Published Retail Price List).

If the imported vehicle had previously been registered in the name of the importer in a foreign country, during the assessment of the provisional taxable value, depreciation of the purchase price of the vehicle will be allowed (in month) for the period from the date of registration in the foreign country to the date of importation into Hong Kong (documentary proof like overseas registration record /certificate has to be produced). In the case of a petrol-driven vehicle, a depreciation rate of 25% per annum on a reducing balance basis will be applied, whereas for a non-petrol driven vehicle, the depreciation rate is 20% per annum.

Where the declared value is considered incapable of reflecting the market value of the vehicle, including the incidental freight and insurance, the provisional taxable value shall be determined by the Customs and Excise Department having regard to the age of the vehicle, the retail price in the place of origin and the cost of all materials and work necessary to put the vehicle into the state to meet first registration requirements.

Following the filing of the Import Return to the Customs and Excise Department, an applicant will receive a "Notification of Motor Vehicle Provisional Taxable Value". When applying for the first registration of vehicle(s), the applicant should produce that notification and a duly completed application form (Form No.: TD 22) together with the supporting documents as prescribed in the application form to:

Hong Kong Licensing Office, Transport Department,
3/F, United Centre, 95 Queensway, Hong Kong.
(Tel.: (852) 2804 2637, fax.: (852) 2804 2599)

For details of the registration and licensing of a motor vehicle, please visit the Transport Department's homepage at

(http://www.td.gov.hk/public services/licences and permits/vehicle first registration/guidelines for importation and registration of mot/index.htm).