Hong Kong trade declarations
Goods that enter or leave Hong Kong usually need a trade declaration. This guide gives the general picture: who lodges it, when, and which goods need extra permits. It is general information, not legal advice. Rules change, so check with the authorities or a licensed customs broker before you ship.
The basic rule
For most goods that are imported into or exported from Hong Kong, an accurate and complete declaration must be lodged with the Customs and Excise Department. The usual time limit is within 14 days after the goods are imported or exported. Late or inaccurate declarations can lead to penalties.
The importer or exporter is responsible for the declaration. Many companies appoint a licensed customs broker to prepare and lodge it. We coordinate this through licensed customs brokers. See Customs declarations coordination.
How it is lodged
Declarations are lodged electronically through service providers appointed by the government. There are different forms for different cases, for example non-food imports, food imports and exports or re-exports. Using the wrong form is treated as if no declaration was made, so check which one applies. Which form applies depends on your goods and the direction of the trade.
What the declaration normally contains
- Names and details of the importer or exporter
- A description of the goods, and the commodity (HS) code
- Quantity, weight and value
- Country of origin and of destination
- Transport mode, and the vessel, flight or vehicle details
- References to any licence or permit
The details must match the commercial invoice, packing list and transport document. See Shipping documents.
Exemptions
Some goods and some kinds of movement are exempt from the declaration requirement. The list is set out by the authorities and has conditions. Do not assume your goods are exempt. Ask the authorities or your broker.
Duty in Hong Kong
Hong Kong is a free port. It does not charge customs tariff on most goods. The main exceptions are the dutiable commodities:
| Dutiable commodity | Note |
|---|---|
| Liquor | Liquor with more than 30 percent alcohol by volume is dutiable; check current rates with Customs |
| Tobacco | Cigarettes, cigars and other tobacco products |
| Hydrocarbon oil | Includes fuels such as petrol and diesel |
| Methyl alcohol | Also called methanol |
Importing, exporting or storing these goods usually involves licences or permits and duty payment. Rules apply to the stock, the premises and the movement.
Controlled goods and licences
Some goods need a licence, permit or certificate from the relevant department before import or export. Examples include strategic commodities, endangered species, some chemicals, medicines, certain food and plant items, and rough diamonds. Different departments issue different permits. Apply early, because permits take time and must be in place before the goods move.
Practical steps
- Confirm the commodity code and description of your goods before you ship.
- Ask whether the goods are controlled or dutiable.
- Keep the invoice, packing list and transport document consistent.
- Give your broker the final documents early.
- Keep records of declarations and permits.
Questions
Who lodges the declaration?
The importer or exporter is responsible. A licensed customs broker usually prepares and lodges it on their behalf.
What if I lodge late?
Late lodgement can attract penalties. Talk to your broker as soon as you know a deadline was missed.
Can Ayer give legal advice on customs?
No. Ayer coordinates the paperwork with licensed customs brokers. For legal questions, speak to the authorities or a qualified adviser.