All motor vehicles for use on the roads of Hong Kong Special Administrative Region (HKSAR) are subject to the First Registration Tax under the Motor Vehicles (First Registration Tax) Ordinance, Chapter 330, Laws of Hong Kong.

Customs and Excise Department, Environmental Protection Department and Transport Department are separately involved in the importation and registration of motor vehicles in Hong Kong. The Customs and Excise Department is vested with the authority to conduct tax assessment on vehicles. The Department is also responsible for motor vehicle importers and distributors registration and to process Import Returns regarding the importation of the vehicles; the Environmental Protection Department is responsible for the control of motor vehicles in compliance with the exhaust and noise emissions standard; whilst the Transport Department is responsible for calculation and collection of motor vehicle first registration tax as well as the licensing control of motor vehicles.

Please refer to Guidelines for Importation and Registration of Motor Vehicle for further details.



Customs and Excise Department
Motor Vehicles Valuation Group
Customer Service Centre
3/F, Customs Headquarters Building
222 Java Road, North Point
Hong Kong

Tel :   (852) 3759 2556 (General) /
(852) 3759 2560 (Personal Use Application)
Fax :   (852) 2598 4975

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