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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 (Opens a new window) and the Dutiable Commodities Regulations, Chapter 109A, Laws of Hong Kong (Opens a new window) :

  1. duty-paid goods exported from the the Hong Kong Special Administrative Region (HKSAR) with the written consent of the Commissioner provided that the duty refunded shall in no case exceed the duty paid on the goods;
  2. duty-paid goods imported that the description, quality, state or condition not in accordance with the contract of sale or damaged in transit and subsequently destroyed in the HKSAR or returned to the supplier outside the HKSAR with the written consent of the Commissioner;
  3. duty-paid goods used in manufacture of dutiable goods provided that the duty refunded shall in no case exceed the duty paid on the goods;
  4. duty-paid goods supplied for consular use;
  5. duty-paid goods drawn as samples for analysis by the Government Chemist;
  6. reasonable quantity of duty-paid fuel placed in the fuel tank of any pleasure vessel of more than 60 tons net register and for use by that vessel in reaching an identified port outside HKSAR; and
  7. duty-paid light diesel oil used in franchised buses.


Applicants should furnish the application form (CED 28A (Opens a new window) / 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
Hong Kong


Tel: (852) 3759 2526


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Payment and Refund of Duty