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Smugglers are attracted to the profit exploited from the substantial price differences between legitimate and illicit trade activities on cigarettes and fuel. To protect revenue from dutiable commodities stipulated in the Dutiable Commodities Ordinance, Chapter 109, Laws of Hong Kong (Opens a new window) , the three Revenue Investigation Divisions under the Revenue Crimes Investigation Bureau of the Customs and Excise Department take sustained and vigorous enforcement actions in combating illicit cigarettes and illicit fuel activities respectively.

The Revenue Investigation Division 1 and 2 detects syndicated activities in connection with smuggling, distribution and peddling of dutiable cigarettes, and launches territory-wide operations to eradicate street-level peddling, storage and retail of illicit cigarette activities. The Revenue Investigation Division 3 combats the use, distribution, manufacture and smuggling of illicit fuel. Its efforts focus not only at retail sale but also at the high-level activities such as oil detreating plants, manufacturing centers of synthetic motor spirit and cross-boundary smuggling.

If you have any information on illicit cigarettes and illicit fuel activities, you are encouraged to report to us.

Revenue Protection