Dutiable commodities in Hong Kong are four types of goods that are assessed for a special duty payment. The Customs and Excise Department in Hong Kong is the body that imposes and collects these duties and sets forth the legislation for importing this special category of products.

Investors who want to open a company in Hong Kong that imports and/or exports dutiable goods must comply with the ongoing legislation.

Dutiable goods under Hong Kong law

The following types of goods are dutiable under the laws applicable in Hong Kong:

- liquors;

- tobacco;

- hydrocarbon oil;

- methyl alcohol.

The applicable rates differ according to the type of commodity being assessed: alcoholic products are charged according to alcoholic strength. The rest are charged according to the quantity of substance they contain per unit.

The duty payable for liquor is calculated according to the type of liquor and alcoholic rate, as such: those products with an alcoholic rate of more than 30% by volume (measured at a certain temperature) are charged at a 100% rate. Wine and other liquids that do not fall under the first category are not charged.

Each batch of 1,000 cigarettes are charged at a fixed rate, cigars and Chinese tobacco are charged at a fixed rate per kilogram. Hydrocarbon oil is charged at a specific rate per liter (according to the type of product) and methyl alcohol is charged according to the concentration of the substance per hectolitre.

Duty payment and refund in Hong Kong

The specific duties payable for these four types of products are charged upon delivery when they are delivered from the Hong Kong importer to the local stores. An assessment of the goods that are to be taxed is made by the Office of Dutiable Commodities Administration of the Department. Hong Kong companies that want to receive a duty refund must submit a special application.

Company registration in Hong Kong is the same for all types of companies, including those businesses that engage in import activities and commercialize one or more of these types of dutiable commodities.

Special permits and licenses must be obtained before these companies engage in the actual import activities.

You can contact our company registration experts in Hong Kong for more information about local laws applicable to import and export activities.

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