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The information contained in this website is provided by the Customs and Excise Department (the Department) for general information and reference only. Whilst the Department will endeavour to ensure the accuracy of the information on this website, the Government of HKSAR and the Department do not guarantee or warrant that such information is accurate. Moreover, the inclusion of hyperlinks to other websites is only to facilitate cross-reference. The Government of HKSAR and the Department expressly state that they have not approved or endorsed the content thereof. Users shall verify information obtained from this website by making reference to other sources when making material decisions. The Government of HKSAR and the Department is not responsible for any loss or damages incurred for any cause whatsoever in relation to or as a result of the use of the information on this website.
The copyright and all other intellectual property rights in the information on this website belong and are reserved to the relevant owners. The Government of HKSAR and the Department shall not be liable for any loss incurred or damages suffered by any person as a result of any actual or alleged infringement of copyright or other intellectual property rights.
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The HTML 5 standard has been applied to this website and users can access them with any browser that complies with the standard. But exactly how a webpage is displayed differs between browsers, computers and operating systems. For the best viewing, we suggest that you use the latest version of prevailing browsers.
Customs and Excise Department
20 December 2022