The Customs and Excise Department is responsible for protection and collection of revenue on four types of dutiable commodities which are liquors, tobacco (except smokeless tobacco and alternative smoking products), certain hydrocarbon oil and methyl alcohol.
For liquors, duties are generally assessed according to their alcoholic strength and values. For tobacco, hydrocarbon oil and methyl alcohol, duties are charged at specific rates per unit quantity.
For revenue protection and control of dutiable commodities, a relevant licence issued by the Customs and Excise Department is required for:
A relevant permit is also required for the removal of dutiable commodities.
A person may be liable to a maximum penalty of a fine of $1,000,000 and two-year imprisonment if he / she fails to obtain a relevant licence or permit. Where a person commits an offence with intent to avoid payment of duty, an additional fine not exceeding 10 times of the amount of duty payable on the dutiable goods may also be imposed.
Click here to download "User Guidebook for Dutiable Commodities"
Duty has to be paid upon delivery of the dutiable goods from the importing carrier or bonded warehouse to local market. The Office of Dutiable Commodities Administration of the Department performs duty assessment on the dutiable goods. A removal permit for duty-paid goods will be issued upon payment of duty.
No duty is levied on dutiable goods being removed to a bonded warehouse, for export or use as ships' stores on board ships, aircraft or trains.
For incoming passengers having dutiable commodities not entitled to or in excess of the exempted quantities, they are required to use the Red Channel to make declaration to the Customs officers for making duty payment of the goods.
The Commissioner of Customs and Excise may grant a refund of duty subject to the following conditions prescribed under the Dutiable Commodities Ordinance, Chapter 109 and the Dutiable Commodities Regulations, Chapter 109A, Laws of Hong Kong:
Applicants should furnish the application form (CED 28A / Online Form) for refund of duty together with all relevant supporting documents to:
Customs & Excise Department
Office of Dutiable Commodities Administration
Excise Statistics and Research Division
3/F, Customs Headquarters Building
222 Java Road, North Point
Tel: (852) 3759 2526
Dutiable goods should be stored in a bonded warehouse unless the full duty is paid. Any persons operating a warehouse for the storage of dutiable goods should possess a warehouse licence and are required to ensure safekeeping and accurate recording of the goods in their warehouses.
Customs attendance is necessary in the following circumstances:
Apart from supervision of destruction of dutiable goods or specially required by the Department, Customs attendance fees are generally waived.
Customs attendance appointments should be made in writing at least ONE working day in advance by:
(852) 3525 1290 or
Tel : (852) 2424 4496
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