India back to Hong Kong




The Hong Kong Special Administrative Region of the People's Republic of China is a free port. Generally, import or export goods are not subject to any import duties, and there are no tariff limits or additional taxes. In addition, there is no value-added tax or general service tax. However, there are four types of goods, whether imported or locally produced, are subject to tax. The above four categories of commodities are alcohol, tobacco, hydrocarbon oils and methanol (see "Dutiable Commodities" for details).


　　 One, import/export declaration


　　 (1) Legal regulations for handling import/export declaration procedures


According to the Import and Export (Registration) Regulations (Chapter 60 of the Laws of Hong Kong), anyone who imports or exports goods must submit a copy to the Commissioner of Customs within 14 days after the goods are imported or exported, except for goods exempted from declaration. Import or export declaration form with correct and complete information. Anyone who fails to submit the required customs declaration forms will be fined. Article 3 of the Import and Export (Registration) Regulations lists many types of exempted items, which are as follows:


　　1. Transshipment cargo shipped by through bill of lading or through air waybill;


　　2. Transit cargo destined for other places, while staying in the same vessel or aircraft while passing through the port, without transhipment;


　　 3. Items imported or exported by the government or the armed forces of the Central People's Government;


　　4. Carrying supplies for the ship’s own use or consumption on board, including marine fuel;


　　5. Carry the supplies used by the aircraft or consumed on board, including flight fuel;


　　6. Personal baggage, including import and export items that the Commissioner of Customs is satisfied that it is not for trade or commercial use, with the exception of automobiles;


　　7. Parcels worth less than HK$4,000;


　　 8. Any item——


　　(1) It is purely advertising material, clearly marked, and is provided free of charge;


　　(2) It is purely a sample of any product, clearly marked, and the Commissioner of Customs is satisfied that it is distributed free of charge for the promotion of the product;


　　(3) Samples of any product with a value of less than HK$1,000 and the Commissioner of Customs is satisfied that the product is promoted;


　　(4) Imported articles for exhibition only, and satisfied the Commissioner of Customs that the articles will be exported after the exhibition, and will not be sold in Hong Kong or disposed of in any way;


　　(5) Export articles only for exhibition, and make the Commissioner of Customs satisfied that the articles will be imported after the exhibition;


　　(6) Items exported for re-import after the exhibition in accordance with Section (v) above;


　　(7) Articles that have obtained a temporary import permit and are imported or exported in accordance with its regulations;


　　(8) Imported articles only for sporting events, and satisfied the Commissioner of Customs that the articles will be exported after the event, and will not be sold in Hong Kong or disposed of in any way;


　　(9) Only export items for sporting events, and make the Commissioner of Customs satisfied that the items will be imported after the event;


　　(10) Items exported for sporting events and re-imported in accordance with section (ix) above;


　　 9. Locally registered or licensed fishing vessels transport saltwater fish directly from the fishing place to Hong Kong, including edible crustaceans, molluscs and other similar seafood;


　　 10. Personal gifts and the recipient does not need to pay;


　　11. Used and empty shipping containers, and belong to:


　　 (1) Often imported and exported; and


　　(2) is purely for import and export of cargo.


　　 12. Parts of aircraft imported or exported by airlines that provide international aviation services and whose main offices are located outside Hong Kong. However, these parts or parts must be used for the following purposes:


　　(1) Repair or maintain aircraft owned or leased by the company and used to serve any international routes; or


　　(2) For the same purpose, exchange other aircraft parts or parts with other air transport agencies of the same nature on a non-profit basis;


　　 13. Any goods imported by transportation companies that provide international sea and air freight services and whose main business location is located outside Hong Kong. However, these items must be used as and actually used to repair and maintain the shipping boxes managed by the agency, and such shipping boxes are used for international sea and air freight services;


　　 14. The legally circulating banknotes and coins of any country;


　　 15. Any radio and television production and broadcasting equipment and specially modified radio or television vehicles and equipment, and:


　　(1) The production, vehicles and equipment are owned and imported by persons or residents who settle outside Hong Kong; and


　　(2) To satisfy the Commissioner of Customs that the production, vehicles and equipment are ready for use in Hong Kong before being exported;


　　 16. Any means of transportation used as a means of transportation when imported or exported. The exception is the import or export of goods or parts of goods.


　　 (2) Import and export declaration classification


　　 is divided into six categories


　　1. Non-food import declaration (Form 1)


　　2. Customs declaration for foods listed in Appendix 1 of Hong Kong Import and Export Goods Classification (Harmonized System) (Form 1A)


　　3. Export/re-export goods (except garments and footwear made in Hong Kong) export/re-export declaration (Form 2)


　　4. The export declaration of Hong Kong-made garments and footwear listed in the Schedule of the Industrial Training (Clothing Industry) Ordinance (Chapter 318) (Form 2A)


　　 5. Import declaration (items exempted from customs declaration fees) (Form 1B)


　　6. Export declaration (items that are exempt from customs declaration fees) (Form 2B)


　　 (3) How to submit import/export declaration form


  1. Direct electronic declaration service


　　Customs declaration must be submitted electronically through the services provided by the following government-appointed service providers (referred to as service providers):


　　Commercial Trade Service Co., Ltd. ("Commercial Trade") enquiry hotline: 82010082


　　 Website: http://www.ge-ts.com.hk


　　Tradelink Electronic Trading Co., Ltd. ("Tradelink")


　　Enquiry Hotline: 25991700


　　 Website: http://www.tradelink.com.hk


　　 After registering the importer or exporter of the goods with the service provider, they can use the front-end service package provided by the service provider, such as user software or online electronic customs declaration form, to compile the required information into information in a prescribed format. Coupled with a valid electronic signature, the electronic declaration form can be transmitted to the service provider's system.


　　 If the customs declaration form meets the format requirements and is accepted by the service provider's system, the system will send a "received message" to the customs declarer, and the electronic information of the declaration form will be sent to the government system immediately.


　　The customs declaration person will settle the government customs declaration fee and service provider service fee required by the relevant service provider.


　　 On the other hand, if the customs declaration is not accepted by the service provider's system and needs to be returned, the system will send an "error message" to the customs declarer. The declarer must make appropriate handling before submitting the declaration form.


　　 Anyone who imports or exports goods must be aware that any customs declaration that fails to be submitted within 14 days after the goods are imported or exported will need to pay late declaration fines and may be prosecuted.


  2. Paper-to-electronic customs declaration service via specified agent


　　 Service providers can also provide different services to convert paper declaration information into electronic information through the service agent network distributed in various districts of Hong Kong.


　　Any person who imports or exports goods only needs to fill in a specific paper declaration authorization form, and the service agent will convert the information filled in the form into electronic information, and then send it to the government through the relevant service provider. Additional service fees will be charged for paper-to-electronic information services.


　　 (4) Required documents


　　 Commodity clearance requires the following documents:


　　——Manifest


　　——Copy of detention notice (if any)


　　-bill of lading, air waybill or other similar documents


　　——Invoice, packing list


　　-other documents, such as import permit, removal permit, etc.


　　 2. Dutiable goods


　　 Import and export of alcohol, tobacco, hydrocarbon oil and methanol to Hong Kong are subject to tax. Importers and exporters should apply to Hong Kong Customs for import and export licenses. In addition, a removal/export license is required (see "Applying for Licenses and Permits" on the Hong Kong Customs website for details).


　　 3. Prohibited goods


　　Prohibited goods refer to goods that are prohibited or controlled by the Import and Export Ordinance (Chapter 60 of the Laws of Hong Kong) and other Hong Kong laws. If importers and exporters intend to import prohibited goods, they must obtain an import license, permit or certificate in advance.


Prohibited goods include dangerous drugs, chemicals required for the manufacture of dangerous drugs or psychotropic substances, firearms and munitions, strategic commodities, pharmaceutical products, drugs, radioactive substances, irradiating equipment, radio transmission equipment, endangered species, animals and plants, Insect agents, ozone-depleting substances, textiles, rough diamonds and certain foods. (For details, please refer to "Prohibited Goods" on the Hong Kong Customs website.)


　　 IV. Transshipment cargo exemption license program


According to certain conditions adopted by the Trade and Industry Department, all shipping companies, transportation companies, airlines and their appointed agents registered under the Transshipment Cargo Exemption Permit Scheme are not required to apply for import and export when transshipping the following types of goods license:


　　 Pharmaceutical products and drugs as defined in Section 2 of the Pharmacy and Poisons Ordinance, Chapter 138 of the Laws of Hong Kong, except for dangerous drugs as defined in Section 2 of the Dangerous Drugs Ordinance, Chapter 134 of the Laws of Hong Kong;


Proprietary Chinese medicines as defined in Section 2 of the Chinese Medicine Ordinance, Chapter 549 of the Laws of Hong Kong, as well as the Chinese medicinal materials specified in Schedule 1 and the five Chinese medicinal materials specified in Schedule 2, namely: Campsis radicans, Cranberry, Making grass black, Wei Lingxian and gentian;


　　Rice prescribed in the Schedule of the "Reserved Commodities (Import, Export and Reserve Inventory Control) Regulations" in Chapter 296 of the Laws of Hong Kong;


　　Chilled or frozen meat and poultry listed in Part I of Schedule 1 to the Import and Export (General) Regulations, Chapter 60 Subsidiary Legislation A of the Laws of Hong Kong; and


　　Rough diamonds prescribed in Part I of Schedule 1 and Part I of Schedule 2 of the "Import and Export (General) Regulations" Chapter 60 Subsidiary Legislation A of the Laws of Hong Kong. http://www.tid.gov.hk/tc_chi/import_export/tces/tces_maincontent.html


For enquiries about the relevant details of the transhipment cargo exemption permit program, please contact the Manifest Checking Sub-unit of the Trade and Industry Department. The address is Room 409, 4th Floor, Trade and Industry Department Building, 700 Nathan Road, Kowloon, Hong Kong. Tel: (852) 23985565 or (852) 23985656, fax: (852) 23983747.


　　 5. Document review and inspection


　　 Hong Kong Customs passes document inspections (such as manifests), carries out cargo inspections when necessary, and implements import and export cargo control. Cargo inspection is carried out in the form of sampling. The selected goods will be detained and inspected by customs officers.


　　 (1) Import


　　If a batch of goods is selected by the Hong Kong Customs for cargo inspection, the importer and its representatives can inquire about customs clearance procedures from shipping companies, airlines and transporters; or inquire at the following Hong Kong Customs offices according to the import form:


　　 Aviation


　　 (852) 21164130/22860157 (24 hours) Fax: (852) 21164201


　　海路


　　Container Cargo-Tel: (852)24108045


　　 (Monday to Friday-from 8 am to 10:30 pm)


　　 (Saturday-from 9 am to 5 pm)


　　 Fax: (852)24202429


　　 Sea Cargo-Tel: (852) 25347188 (24 hours) Fax: (852) 28541280


　　Inland River Vessel Cargo-Tel: (852)21808977/4635


　　 (Monday to Friday-from 8:15 am to 6:15 pm)


　　 (Saturday to Sunday-from 8:15 am to 4:30 pm)


　　 Fax: (852) 21808976


　　 overland


　　 Lok Ma Chau Control Point-Tel: (852) 24828758 (24 hours) Fax: (852) 24822552


　　 Lok Ma Chau Spur Line Control Point-Tel: (852) 24860222 (from 6:30 am to 10:30 pm) Fax: (852) 34046066


　　 Man Kam To Control Point-Tel: (852) 26792000 (from 7 am to 10 pm) Fax: (852) 26795828


　　 Sha Tau Kok Control Point-Tel: (852) 26744384/4436 (from 7 am to 8 pm) Fax: (852) 26749345


　　 Shenzhen Bay Control Point-Tel: (852) 35270069 (from 6:30 am to 12 pm) Fax: (852) 35270829


　　紅 Direct Station Group-Tel: (852) 29540219/27743494 (from 6:15 am to 12 pm) Fax: (852) 23638242


　　 (two) exit


If a batch of cargo is selected by the Hong Kong Customs for cargo inspection, the inspection will usually be carried out in front of the exporter or its representative, truck driver or the representative of the shipping company, airline and transporter; if there are any inquiries, it can be based on the export form Call the following Hong Kong Customs Office:


　　 Aviation


　　 Tel: (852) 21164246 (24 hours) Fax: (852) 21164218


　　海路


　　Container Cargo-Tel: (852) 24108045 (from 7 am to 9 pm) Fax: (852) 24202429


　　 Sea Cargo-Tel: (852) 25347188 (24 hours) Fax: (852) 28541280


　　 Inland River Vessel Cargo-Tel: (852)21808977/4635 (from 7 am to 11 pm) Fax: (852) 21808976


　　 overland


　　 Lok Ma Chau Control Point-Tel: (852) 24828758 (24 hours) Fax: (852) 24822552


　　 Lok Ma Chau Spur Line Control Point-Tel: (852) 24860222 (from 6:30 am to 10:30 pm) Fax: (852) 34046066


　　 Man Kam To Control Point-Tel: (852) 26792000 (from 7 am to 10 pm) Fax: (852) 26795828


　　 Sha Tau Kok Control Point-Tel: (852) 26744384/4436 (from 7 am to 8 pm) Fax: (852) 26749345


　　 Shenzhen Bay Control Point-Tel: (852) 35270069 (from 6:30 am to 12 pm) Fax: (852) 35270829


　　紅 Direct Station Group-Tel: (852) 29540219/27743494 (from 6:15 am to 12 pm) Fax: (852) 23638242


　　 (three) general inquiry