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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 (Opens a new window) . The Tax is administered (including calculation and collection) by Transport Department (Opens a new window) on the basis of the published retail price.

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.

Please refer to Guidelines for Importation and Registration of Motor Vehicle (Opens a new window) for further details.


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

Tel :   (852) 3759 2556
Fax :   (852) 2598 4975

Motor Vehicles