Hong Kong continues to attract foreign investment from around the world as a freeport. Its transparent and straightforward trade system makes the city an ideal country for foreign businesses to establish a presence.
As a freeport, Hong Kong does not impose customs duties or VAT on imported goods. It only levies excise tax on selected imports, including:
There are 4 dutiable commodities. Each of the goods will have a different way of calculation based on the criteria imposed.
Tobacco (cigarettes, cigars, Chinese-prepared tobacco and other manufactured tobacco except tobacco intended for the manufacture of cigarettes)
A cigarette more than 90mm without any filter or mouthpiece, is treated as if each additional 90mm or portion of 90mm is a separate cigarette.
Except for the goods mentioned above that are subject to excise tax, all imports are exempt from duties and taxes, including customs duty and value-added tax (VAT).
Upon completion of duty assessment on an application for a Removal Permit for Duty-Paid Goods, the Hong Kong Customs Department will notify the permit applicant of the duty payable through a payment notification via 3 designated electronic service providers.
The permit applicant may make duty payment via:
In-person at any branch of the Bank of China (Hong Kong) in cash or by cheque.
Bank of China (Hong Kong) Cheque Deposit Machine.
Online banking service provided by the Bank of China (Hong Kong).
Mobile banking application or e-wallet that supports Government QR code bill payment to scan the FPS QR code printed on Payment Notification.
Goods that are prohibited or restricted from being imported into Hong Kong include:
Shipping prohibited or restricted items into Hong Kong would lead to fines or even imprisonment.
Now, you understand how shipping to Hong Kong is fairly simple due to its status as a free port.
However, the process and documentation required remain daunting when it comes to shipping excise goods.
This can simply be solved by appointing DHL Express to handle your shipment. Having an over 50 years of customs experience, we have assisted over millions of shipment from all over the world to seamlessly get into Hong Kong.
Create a DHL Express account to leverage on our expertise for a stress-free shipping experience.
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
Hong Kong does not levy customs duty.
However, Hong Kong imposes excise duty on liquor, tobacco, hydrocarbon oil and methyl alcohol.
You can calculate following the rate levies to the respective item:
Cigarette more than 90mm without any filter or mouthpiece
is treated as if each additional 90 mm or portion of 90 mm is a separate cigarette.
HKD 6.51 for every litre of aircraft spirit
HKD 6.82 for every litre of motor spirit (leaded petrol)
HKD 6.06 for every litre of motor spirit (unleaded petrol)
HKD 2.89 for every litre of light diesel oil, is levied.
HKD 2.89 for every litre of ultra-low sulphur diesel
Hong Kong operates as a freeport with no customs duties.
However, imported goods could be subject to excise duty if they meet the criteria set by Hong Kong Customs and Excise Department.
The rates of excise duty will be based on the quantities of the imported goods if excise duty is applicable.
The duties and taxes is commonly pay by the receiver.
However, both receiver and sender can opt to clear the customs payment.
Hong Kong does not impose any value-added tax (VAT) on imports