Pilot Run for the Duty Stamp System

The Pilot Run for the Duty Stamp System

The Government of Hong Kong Special Administrative Region ("HKSAR") has amended the Dutiable Commodities Ordinance ("the Ordinance") through the Tobacco Control Legislation (Amendment) Ordinance 2025 to implement the Duty Stamp Regime in the HKSAR. This system requires local tobacco manufacturers and importers to ensure that every retail cigarette package sold or supplied in the market affixed with a valid duty stamp to help distinguish duty-not-paid cigarettes from duty-paid ones.

The amended Ordinance was gazetted in September 2025. The Customs and Excise Department ("C&ED") plans to implement the first phase of the Duty Stamp System in the fourth quarter of 2026, with full implementation expected by the second quarter of 2027.

The C&ED will launch a Pilot Run for the Duty Stamp System for 3 months, starting from 6 October 2025.

Objectives

1. To simulate the workflow and related technology in practical operations to evaluate their effectiveness and feasibility; and
2. To promote industry and public awareness of the key features of the Duty Stamp System, enabling them to get prepared for compliance.

Scope

1. Local manufacturers will affix a trial duty stamp to each retail package of cigarettes during manufacturing process.
2. Customs officers at the Customs Duty Collection Offices of designated control points will affix a trial duty stamp to each unopened retail package of cigarettes after full duty payment has been made.

Participation in the Pilot Run is on voluntary basis. The C&ED encourages the public to actively participate in the Pilot Run to acquire understanding the operational arrangements of the Duty Stamp System.

Enquiry Hotline: 3759 2535 (Monday to Friday, 9:00 AM to 6:00 PM)

Frequently Asked Questions

1. Q1.What is a trial duty stamp?

   A1.

   Each trial duty stamp displays the C&ED logo and incorporates several physical anti-counterfeiting features, digital technologies, and a unique identifier (UID). During the Pilot Run, trial duty stamps are affixed by local manufacturers or Customs officers at the Duty Collection Offices of designated control points to each unopened retail package of cigarettes after full duty payment has been made. These stamps are electronically validated in the trial system to facilitate confirmation of the duty-paid status of the cigarette packages concerned.

   Q2.Is there only one type of trial duty stamp?

   A2.

   During the Pilot Run, trial duty stamps are incorporated with the anti-counterfeiting features, digital technologies, and UIDs as described in the answer to Q1. The trial duty stamps affixed by Customs officers are blue, while those affixed by local manufacturers during manufacturing process are green.

   Q3.What anti-counterfeiting features do trial duty stamps have?

   A3.

   Trial duty stamps employ physical and digital anti-counterfeiting technologies to prevent counterfeiting, duplication, or reuse. During the Pilot Run, the C&ED conducts a number of testings on batches of trial duty stamps, which are embedded with a combination of different physical and digital anti-counterfeiting features with a view to evaluating their effectiveness. The public can verify the authenticity of a trial duty stamp by checking its physical anti-counterfeiting feature. In addition, the C&ED will provide dedicated device at the Duty Collection Offices of designated control points, cargo terminals, and cigarette retail outlets, allowing the public to scan the encrypted QR code on the trial duty stamp to confirm its validity.

   Q4.In which location is the trial duty stamp affixed on a cigarette package?

   A4.

   During the Pilot Run, local manufacturers or Customs officers at the Duty Collection Offices of designated control points will affix a trial duty stamp to the opening of each unopened retail package of cigarettes after full duty payment has been made. Once the package is opened, the trial duty stamp will become damaged, rendering it non-reusable.

   Q5.When an incoming passenger brings cigarettes in excess of the duty-free concession into Hong Kong, how long will it take for Customs officers to affix trial duty stamps?

   A5.

   The lead time for affixing trial duty stamps will be more or less the same as that is required for duty collection under current practice. Customs officers will affix a trial duty stamp to each unopened retail package of cigarettes after full duty payment has been made, and such stamps will be validated by electronic means to confirm its duty-paid status.

   Q6.Can trial duty stamps affixed to the retail package of cigarettes be reused?

   A6.

   Trial duty stamps used during the Pilot Run are for trial purposes only and shall not be reused.

   Q7.Where will the Pilot Run for the Duty Stamp System be conducted?

   A7.

   The Pilot Run will be conducted through simulated testing at the Duty Collection Offices of designated control points, cargo terminals, and local cigarette manufacturing premises. In addition to the affixing of trial duty stamps by the local cigarette manufacturers during manufacturing process, Customs officers will affix trial duty stamps to the cigarettes brought into Hong Kong by arriving passengers or imported into Hong Kong by single shipments after full duty has been paid. During the first phase of the Pilot Run, designated control points include the Duty Collection Offices at the Lok Ma Chau Spur Line Control Point, the arrival hall of Hong Kong-Zhuhai-Macao Bridge Hong Kong Port, and the Hong Kong International Airport cargo terminal (for small shipments). Based on the experience gained in the first phase, the C&ED will consider expanding the trial to other designated control points in the second phase.