🇭🇰 Hong Kong · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Hong Kong is a free port: there is no customs tariff or general import duty, and no VAT or GST. You lodge an import or export declaration with Customs and Excise (within 14 days, via the electronic trading services) and pay a small declaration charge. Excise duty applies only to liquor, tobacco, hydrocarbon oil and methyl alcohol; some goods need a licence.
Hong Kong is a free port with no general customs tariff; the Customs and Excise Department administers trade, and excise duties apply to only four commodity types.
- As a free port, Hong Kong levies no customs tariff on general imports or exports.
- Excise duties apply only to liquor, tobacco, hydrocarbon oil and methyl alcohol.
- Import/export declarations are still required for most goods.
Step-by-step
- 1
Understand the free-port regime
Most goods enter and leave Hong Kong free of customs duty and without VAT/GST — the main obligation is the trade declaration.
- 2
Check licences for controlled goods
Check whether goods need an import/export licence — e.g. strategic commodities, pharmaceuticals, food or dutiable commodities.
- 3
Handle excise on dutiable commodities
Only four commodities are dutiable — liquor, tobacco, hydrocarbon oil and methyl alcohol — and these carry excise duty.
- 4
Lodge the trade declaration
Lodge an import or export declaration with Customs and Excise within 14 days of import/export via the Government Electronic Trading Services, paying the declaration charge.
- 5
Keep records and clear
Keep the invoice, packing list and shipping documents; goods clear quickly given the free-port regime.
- 6
Get advice or resolve disputes
Consult Customs and Excise on licensing or dutiable-commodity questions and use its channels for any disputes.
Checklist
- Free-port regime (no tariff, no VAT/GST)
- Import/export licence (controlled goods)
- Excise on the four dutiable commodities
- Trade declaration within 14 days
- Declaration charge
- Invoice, packing list, shipping documents
- Record-keeping
- Customs and Excise advice channel
Official authorities
- Customs and Excise Department
Customs, trade declarations and excise.
Frequently asked questions
Is there import duty in Hong Kong?
No general import duty — Hong Kong is a free port. Excise duty applies only to liquor, tobacco, hydrocarbon oil and methyl alcohol.
Is there VAT or GST?
No — Hong Kong has no VAT or GST, so imports are not subject to a consumption tax at the border.
Do I still need to declare?
Yes — an import or export declaration must be lodged with Customs and Excise within 14 days, with a small declaration charge.
Official-information aggregation, not legal advice. Always verify on the authority's own site.