| Hong Kong Customs Duty
Hong Kong is a free trade port, which basically imposes no customs duty on imports or exports, no tariff quota or surcharge of any type, and no value-added and general services taxes. Currently, customs duties are levied only on four types of dutiable commodities, namely liquors, tobaccos, hydrocarbon oils and methyl alcohol.
Dutiable Commodities and Duty Rates
Liquors
| |
Type |
Rate |
| 1 |
Liquor with an alcohol volume over 30% measured at a temperature of 20℃ |
100% |
| 2 |
Liquor with an alcohol volume under 30% measured at a temperature of 20℃ |
0% |
| 3 |
Wine |
0% |
Tobaccos
| |
Type |
Rate (HK$) |
| 1 |
Cigarettes |
$1,706/1000 cigarettes |
| 2 |
Cigars |
$2,197/kg |
| 3 |
Chinese prepared tobaccos |
$419/kg |
| 4 |
Other manufactured tobaccos |
$2,067/kg |
Hydrocarbon Oils
| |
Type |
Rate (HK$) |
| 1 |
Aircraft spirit |
$6.51/L |
| 2 |
Motor spirit (leaded petrol) |
$6.82/L |
| 3 |
Motor spirit (unleaded petrol) |
$6.06/L |
| 4 |
Light diesel oil |
$2.89/L |
| 5 |
Ultra Low Sulphur diesel |
$2.89/L |
| 6 |
Euro V diesel |
$0.00/L |
Methyl Alcohol
| |
Type |
Rate (HK$) |
| 1 |
Methyl alcohol and any admixture containing methyl alcohol |
$840/hectolitre |
| 2 |
Every 1% by which the alcohol volume exceeds 30% |
$28.1/hectolitre |
Further information on Taxation, please contact Ms. Lam + (852) 3743 0448 |
Services