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Dutiable Commodities

Hong Kong is a free port where general imports are not subject to import tax or customs tariffs. However, the following four types of commodities, no matter whether they are imported or produced locally, are dutiable according to different rules. Under normal circumstances, when dutiable commodities are directly released from the vessel and offered for sale on the local market, the importer has to pay duty.

CommodityApplicable Duties
LiquorsAd valorem rate based on the import value (not including insurance and freight)
TobaccoSpecific rate per unit quantity
Hydrocarbon oilSpecific rate per unit quantity
Hydrocarbon oilSpecific rate per unit quantity
Content provided by Picture: HKTDC Research
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