No, Hong Kong operates as a free port and does not levy customs duty on imports into Hong Kong.
However, dutiable goods such as liquor, tobacco, hydrocarbon oil and methyl alcohol that fit their tax criteria must adhere to Hong Kong’s excise tax.
Your item must pay excise tax if it falls under one of the following:
Liquor with an alcoholic strength of more than 30% by volume when measured at 20 degrees Celsius.
Tobacco (cigarettes, cigars, Chinese prepared tobacco, and other manufactured tobacco except tobacco intended to manufacture cigarettes)
Hydrocarbon oil (aircraft spirit, motor spirit, light diesel oil, ultra-low sulphur diesel)
Methyl alcohol or any admixture containing alcohol