The Hong Kong Special Administrative Region (HKSAR) is a free port and does not levy any Customs tariff on imports and exports. There is also no tariff quota or surcharge, or value added and general services taxes. Excise duties are levied only on four types of dutiable commodities, namely liquors, tobacco, hydrocarbon oil and methyl alcohol.

In general, all cargoes imported into / exported from HKSAR via air, land and sea are subject to Customs control which is done primarily through inspection of documents such as manifests. Physical examination of the goods, if necessary, is mainly conducted on a selective basis.