FAQ

- H. Hong Kong Import & Export Customs Clearance Services
H1.Formal Customs Clearance

Most Goods in Hong Kong are Duty-Free. Click for Details.

As a renowned free port, the vast majority of imported goods in Hong Kong are indeed subject to zero customs duty. However, for revenue and regulatory purposes, there are several specific product categories and procedures that importers must be aware of.

The following details are organized according to the 2026 latest regulations:

1. The Four Categories of "Dutiable Commodities"

While there are no general import tariffs, excise duties must be paid to Customs for the local consumption of the following four types of goods:

  • Liquor: Beverages with an alcoholic strength of more than 30% by volume (e.g., spirits, whisky). Beverages with an alcoholic strength of 30% or less (e.g., wine, beer) are duty-free.

  • Tobacco: Cigarettes, cigars, tobacco powder, etc. (Alternative smoking products such as e-cigarettes are currently strictly regulated in Hong Kong).

  • Hydrocarbon Oils: Petrol (gasoline), aircraft fuel, light diesel oil, and other fuels.

  • Methyl Alcohol: Commonly known as wood alcohol.

2. Mandatory Procedures for Importers

Even if goods are duty-free, importers must still complete the "Official Import Declaration" process:

  • Import Declaration: Unless exempted, importers must lodge an accurate declaration with the government within 14 days after the importation of goods.

  • Declaration Charge: Although there is no duty, a nominal administrative fee (the Declaration Charge) must be paid, calculated based on the value of the goods and subject to a cap.

  • Dutiable Commodities Licenses/Permits: If importing any of the four categories mentioned above, the company must hold the relevant licenses and apply for a permit before each removal of goods.

3. Regulated Special Items

In addition to taxation, certain goods require an additional Import License to pass through customs. Common examples include:

  • Strategic Commodities: High-tech electronic products and encryption equipment.

  • Pharmaceuticals and Cosmetics: Pharmaceutical products and medicines.

  • Food: Meat, poultry, and regulated food items (requires certification from AFCD or FEHD).

  • Vehicles: While exempt from import duty, imported motor vehicles are subject to a high First Registration Tax when registered for use in Hong Kong.