HKSAR is a free port and does not levy any Customs tariff on imports and exports. Excise duties are levied only on four types of dutiable commodities, namely:
Alcoholic Liquor
A passenger aged 18 or above is allowed to bring into Hong Kong, for his own use, 1 litre of alcoholic liquor with an alcoholic strength above 30% by volume measured at a temperature of 20℃ exempted from duty.
If the passenger holds a Hong Kong Identity Card, he must have spent 24 hours or longer outside Hong Kong.
Tobacco
A passenger aged 18 or above is allowed to bring into Hong Kong, for his own use, the following quantity of tobacco products exempted from duty:
There are no duty-free concessions for dutiable goods for trade, business or commercial purposes. When carrying such goods, passengers are required to:
Passengers are liable to prosecution or payment of penalty if they fail to comply with the respective provisions of the Dutiable Commodities Ordinance, Chapter 109, Laws of Hong Kong (Opens a new window) .
Incoming passengers, who fail to declare or make a false or incomplete declaration to a Customs officer on the quantity of dutiable goods in their possession which are in excess of the duty-free concessions are liable to prosecution. The Department may consider imposing penalty on offences compoundable under the Dutiable Commodities Ordinance, Chapter 109, Laws of Hong Kong (Opens a new window) .
The penalty for passengers carrying prohibited / controlled item depends on the respective legislation governing its importation and exportation.