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  1. Warehouse

    Q.1What is "Open Bond System"?

    Under “Open Bond System” (OBS), no Customs officer is stationed at the bonded warehouses to have real-time supervision on the movement into/out of the warehouse, storage and processing of the dutiable goods. To maintain a balance between trade facilitation and Customs control, the Customs and Excise Department (C&ED) will exercise effective control over bonded warehouses by means of regular excise audits and compliance checks.

    Q.2What are the restrictions on the operating hours of the warehouses under OBS?

    The warehouse operators have to furnish to the C&ED the schedule of opening hours when submitting applications of the warehouse licences. If subsequent change of the opening hours as stated in the licence is required, they have to notify the C&ED in writing 4 hours before the change.

    Q.3What is "Operation in Bond"?

    Operations on dutiable goods carried out in a bonded warehouse, such as marking, repacking and checking of dutiable goods as well as denaturing of liquors, are known as "Operation in Bond" (OIB).

    Q.4What should traders do if they need to conduct OIB?

    Traders or their representatives should submit a "Notification of Operation in Bond" (CED 86 (Opens a new window) ) to the Excise Compliance and Audit Division of C&ED (Fax: (852) 2481 3011) one day before the OIB begins.

    Q.5Is Customs supervision required for OIB?

    Except with the written permission from the C&ED, OIB must be conducted under Customs supervision.

    Q.6How can traders convey the dutiable goods into a bonded warehouse for storage outside opening hours of the ”General Bonded Warehouses” and “Public Bonded Warehouses”? Is there any charge involved?

    The “Customs and Excise Warehouse” provides a temporary storage facility for shut-out dutiable cargo outside the opening hours of the “General Bonded Warehouses” and “Public Bonded Warehouses”. Traders may make any request for the temporary storage from our Duty Controller on Tel: (852) 3759 2288 (24-hour). In respect of the storage fee, the first 48-hour is free of charge and thereafter $2.0 per package (irrespective of size) is levied per day or part of a day.

    Q.7Where can the information of “General Bonded Warehouses”, “Public Bonded Warehouses” or “Customs and Excise Warehouses” be found?

    Please press here to download the information of “General Bonded Warehouses”, “Public Bonded Warehouses” and “Customs and Excise Warehouses”.

    Q.8The dutiable goods have been moved from a bonded warehouse for export under export permit, but the shipping company now informs the traders that the ship is delayed. How should the traders deal with the dutiable goods?

    Under the circumstances, the dutiable goods should be returned immediately to:

    • the bonded warehouse where they were released; or
    • a “Public Bonded Warehouse” / “General Bonded Warehouse”.

    If the dutiable goods cannot be returned to the above mentioned bonded warehouses, they should be returned to the “Customs & Excise Warehouse” for temporary storage.

  2. Customs Attendance

    Q.1What are the types of excise operation that require appointment for Customs attendance?

    In general, C&ED would attend excise operations on dutiable goods and some selected duty-paid goods like destruction, sample drawing for laboratory test, checking of markings and denaturing of liquors. If such attendance is required, “Customs appointment” will be imposed as a condition on the permit concerned for traders to observe.

    Q.2Where and how can traders make the Customs appointment?

    Traders should make application for appointment (CED 383 (Opens a new window) ) to the Duty Office of the Excise Operation and Support Unit of C&ED (Tel: (852) 2424 4496) by fax (Fax No.: (852) 3525 1290) or through the Electronic System for Dutiable Commodities Permit at least one day in advance of the excise operations.

    Q.3Is there any fee charged for the Customs attendance?

    Fee will not be charged except for supervision of destruction of dutiable goods or attendance specially required by C&ED.

    Q.4Do traders have to make Customs appointment for supervision of vanning and devanning of dutiable goods?

    It depends on the terms and conditions imposed on the relevant permit. In general, Customs appointment is not required for vanning / devanning. However, traders are still required to observe the permit conditions imposed and serve "Notification of Devanning / Vanning of Dutiable Goods" (CED 374 (Opens a new window) ) to the Excise Compliance and Audit Division of C&ED by fax (Fax No.: (852) 3525 1290) at least 24 hours before the vanning / devanning operation.


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Warehouse and Customs Attendance