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هونغ كونغ الصينية (منطقة إدارية خاصة)

تم التحقق في 2026-09-28 · الإصدار r2 · يحلّ محل الإصدار r1 · تمت مراجعته

القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.

البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.

اسأل البحث

اسأل بكلماتك. الإجابة هي البحث نفسه: سجلاته بنصها، مع كل مصدر ومدى الوثوق بكل سجل.
مركز تداولمركز خزائنعبور

Free-port trading and vaulting hub and main gateway to the Mainland. No duty, VAT or licence on gold (Cap. 109 s.3; gold not listed in Cap. 60A Schs. 1-2); only an import/export declaration within 14 days after the movement (Cap. 60E regs 4-5), free of charge for gold bars of 995.0 fineness or more (reg. 8(4)). Dealers must register with Customs under AMLO Part 5C (since 1 Apr 2023): Category A for non-cash and Category B (CDD, 5-year records) for cash transactions of HK$120,000 or more. Gold is outside the CBNI declaration (Cap. 629 s.2). Exchange trading of gold is limited by Cap. 82 to an exchange operating before 20 Jun 1973 (HKGX, ex-CGSE) and futures markets; a government-owned central clearing system for about-400-oz bars started trial on 7 July 2026 with Shanghai Gold Exchange Delivery Connect. Onward gold to the Mainland needs a PBOC per-batch permit held by the Mainland importer (PBOC/GACC Order [2015] No. 1, Arts. 3, 17).

مدى يقين هذه الصفحة

  • نص القانون 48
  • إرشاد رسمي 12
  • مصدر ثانوي 3
  • ممارسة السوق 6
  • غير مؤكَّد 2
  • لا مستوى ثقة مسجَّل 6
  • ملاحظة الباحث 30
  • غير مسجَّل 46
  • نص 26
  • غير مذكور 20

الجهات التنظيمية

  • Customs and Excise Department (C&ED)

    Registrar and AML/CFT supervisor of dealers in precious metals and stones under AMLO Part 5C (the Commissioner of Customs and Excise registers dealers, keeps the public register, s.53ZUC, and disciplines registrants, ss.53ZVE-53ZVF); enforces import/export declarations (Cap. 60/60E) and the CBNI declaration system (Cap. 629)

    الموقع
    https://www.customs.gov.hk
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Census and Statistics Department (C&SD)

    Processes import/export declarations on the Commissioner of Customs and Excise's authority under Cap. 60 s.4 (C&SD leaflet); publishes trade statistics, including gold flows to and from the Mainland

    الموقع
    https://www.censtatd.gov.hk
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Financial Services and the Treasury Bureau (FSTB)

    Gold-trading-centre policy; set up the government-owned Hong Kong Precious Metals Central Clearing Company and its Clearing Rulebook (trial operation from 7 July 2026)

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Hong Kong Gold Exchange (HKGX), formerly Chinese Gold & Silver Exchange Society (CGSE)

    Member-owned spot gold and silver exchange; admits members and authorises Good Delivery bar minters (a private exchange, not a statutory regulator). Cap. 82 bans new gold exchanges except one in operation on 20 June 1973 (s.3(d)); that HKGX (formerly CGSE) is such an exchange is inferred, not stated in the Ordinance.

    الموقع
    https://www.hkgx.com.hk
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Joint Financial Intelligence Unit (JFIU)

    Receives suspicious transaction reports (STREAMS 2)

    الموقع
    https://www.jfiu.gov.hk
    لا مستوى ثقة مسجَّلغير مسجَّل

  • People's Bank of China (Mainland)

    Mainland competent authority for gold import/export; issues the per-shipment Gold and Gold Products Import/Export Permit that governs the HK-to-Mainland channel (Mainland law, recorded here for the hand-off)

    لا مستوى ثقة مسجَّلغير مسجَّل

القوانين

  • Anti-Money Laundering and Counter-Terrorist Financing Ordinance, Part 5C (registration of dealers in precious metals and stones)

    Definitions (s.53ZTZ: precious metal includes gold "in a manufactured or unmanufactured state"; specified transaction and specified cash transaction at HK$120,000, Schs. 3I and 3H); dealing (s.53ZU); disapplication (s.53ZUA); no specified transaction without registration and no specified cash transaction without Category B registration (s.53ZUE); Category A (ss.53ZUF-53ZUM) and B (ss.53ZUN-53ZUZ) registration; display and notifications (ss.53ZV-53ZVC); discipline (ss.53ZVD-53ZVJ); non-HK dealer cash transaction report (s.53ZVK, Sch. 3J); transitional deemed registration from 1 Apr 2023 (s.53ZW); fees (Sch. 3K).

    المرجع
    Cap. 615, Part 5C (ss. 53ZTZ-53ZW) and Schedules 3H-3K, added by Ord. No. 15 of 2022 ss. 4-5
    النوع
    أمر تنظيمي
    سارٍ من
    2023-04-01
    نص القانونغير مسجَّل

  • Cross-boundary Movement of Physical Currency and Bearer Negotiable Instruments Ordinance

    "CBNI" means notes or coins that are legal tender and bearer-type negotiable instruments (s.2) - gold is not in the definition; travellers declare (s.4) or disclose on request (s.5) more than HK$120,000 (Sch. 4); cargo needs an advance electronic declaration (ss.9, 11); penalties HK$500,000 and 2 years.

    المرجع
    Cap. 629 (commencement 16 Jul 2018, L.N. 54 of 2018)
    النوع
    أمر تنظيمي
    سارٍ من
    2018-07-16
    نص القانونغير مسجَّل

  • Commodity Exchanges (Prohibition) Ordinance

    No person may establish or operate a commodity exchange for the listed commodities, which include gold and silver (s.4, Schedule items 6 and 13), except an exchange "which was in operation on 20 June 1973" (s.3(d)) or a recognized futures market (s.3(e)).

    المرجع
    Cap. 82 (in force 3 Aug 1973)
    النوع
    أمر تنظيمي
    سارٍ من
    1973-08-03
    نص القانونغير مسجَّل

  • C&ED Guideline on Anti-Money Laundering and Counter-Financing of Terrorism (For Category B Registrants Dealing in Precious Metals and Stones)

    Detailed CDD, sanctions screening (Ch. 6), STR (Ch. 7) and record-keeping (Ch. 8) expectations for Category B registrants; admissible in court proceedings and taken into account by the CCE (AMLO s.7(4)-(5)).

    المرجع
    Published by the Commissioner of Customs and Excise under AMLO s. 7 (Guideline para. 1.1), June 2023
    النوع
    إرشاد
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: [unconfirmed] in-force date: the cover says June 2023; the gazette notice was not found (the Registration Guide says the Guideline "will be published by gazette separately").

  • Dutiable Commodities Ordinance

    The Ordinance applies to alcoholic liquors, tobacco, four hydrocarbon oils and methyl alcohol (s.3(1)); duty is payable on dutiable goods (s.4(1)). Gold is not within it.

    المرجع
    Cap. 109, ss. 3-4 (in force 16 Oct 1963)
    النوع
    أمر تنظيمي
    نص القانونغير مسجَّل

  • HKGX (formerly CGSE) rules and regulations, including Good Delivery bar rules

    Membership, trading, authorised minters and bar specifications for 99 tael and 999.9 bars

    النوع
    دليل قواعد
    غير مؤكَّدغير مسجَّل

    ملاحظة الباحث: [blocked] HKGX pages return HTTP 403 with a bot challenge to the Mac-host download (28 Sep 2026); r1 found no rules on the public pages. Listed in laws/_work/hk-requests.md.

  • Hong Kong Precious Metals Central Clearing Company - Clearing Rulebook

    Rights and obligations of clearing participants; central ledger of unallocated commingled gold (about 400 oz bars) in designated vaults

    النوع
    دليل قواعد
    سارٍ من
    2026-07-07
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: [not-read] The Clearing Rulebook itself is not published on any page found; described only in the press release. [time-limited] 7 July 2026 is the start of trial operation.

  • Import and Export (General) Regulations

    Schedule 1 (articles needing an import licence) and Schedule 2 (articles needing an export licence): gold is not listed; rough diamonds are (Part 6).

    المرجع
    Cap. 60A
    النوع
    لائحة
    سارٍ من
    1972-01-01
    نص القانونغير مسجَّل

  • Import and Export (Registration) Regulations

    Import and export declarations within 14 days (regs 4-5); exempted articles incl. transhipment cargo and personal baggage (reg 3); late-lodgement penalties (reg 7); declaration charges capped at HK$200, with no charge on declarations relating to gold bars (reg 8(1AA), 8(4)); verification and extra charges (regs 9-10); manifests (regs 11-12).

    المرجع
    Cap. 60E (made under Cap. 60 s. 31; in force 3 Oct 1966)
    النوع
    لائحة
    نص القانونغير مسجَّل

  • 黄金及黄金制品进出口管理办法 (Administrative Measures for the Import and Export of Gold and Gold Products)

    Mainland permit regime that every HK-to-Mainland gold consignment must satisfy on arrival (one shipment, one permit, 40 working days); processing trade and special customs areas exempt

    المرجع
    PBOC and GACC Order [2015] No. 1, as amended by Order [2020] No. 3 (16 Apr 2020; amends only Art. 10(1)(7)-(8))
    النوع
    لائحة
    سارٍ من
    2015-04-01
    نص القانونغير مسجَّل

  • AMLO Schedule 2 (customer due diligence and record-keeping requirements)

    Applies to a Category B registrant only "when, by way of business, the registrant carries out, in Hong Kong with a customer, a specified cash transaction that is not an excluded transaction" (s.5A(5A)); cash paid only between two Category B registrants is excluded (s.5A(5B)). CDD measures (Sch. 2 s.2), when CDD is due incl. occasional transactions of HK$120,000 or more (s.3(1)(b)), monitoring (s.5), PEPs (s.10), high-risk situations (s.15), procedures (s.19), records for at least 5 years (s.20).

    المرجع
    Cap. 615, s. 5A and Sch. 2 (ss. 2-23)
    النوع
    أمر تنظيمي
    نص القانونغير مسجَّل

  • Import and Export Ordinance

    Licensing only of articles listed in the regulations (ss.6A strategic commodities, 6C import, 6D export); manifests (ss.15-18); "specified system" = Trade Single Window (Sch. 4, added by 30 of 2025); value-added service providers (Part VIA); regulation-making power (s.31).

    المرجع
    Cap. 60 (in force 1 Jan 1972; amended by Ord. No. 30 of 2025)
    النوع
    أمر تنظيمي
    نص القانونغير مسجَّل

  • Inland Revenue Ordinance

    Profits tax on profits arising in or derived from Hong Kong from a trade or business carried on in Hong Kong (s.14(1)); two-tier rates from 2018/19 (Schs. 8A, 8B).

    المرجع
    Cap. 112, s. 14 and Schedules 8A-8B
    النوع
    أمر تنظيمي
    سارٍ من
    1947-05-03
    نص القانونغير مسجَّل

  • Organized and Serious Crimes Ordinance

    Duty to disclose knowledge or suspicion that property represents proceeds of an indictable offence to an authorized officer (the JFIU), with a tipping-off offence (s.25A(1), (5), (7)).

    المرجع
    Cap. 455, s. 25A
    النوع
    أمر تنظيمي
    سارٍ من
    1994-12-02
    نص القانونغير مسجَّل

  • United Nations Sanctions Ordinance

    UN Security Council sanctions are implemented by regulations the Chief Executive makes on instructions of the Ministry of Foreign Affairs (ss.2-3); penalties up to HK$500,000 and 2 years summarily (s.3(3)).

    المرجع
    Cap. 537
    النوع
    أمر تنظيمي
    سارٍ من
    1997-07-18
    نص القانونغير مسجَّل

القوانين المتعلقة بـالذهب في هونغ كونغ الصينية (منطقة إدارية خاصة)

من مكتبة القوانين: القوانين الموسومة بهذه السلعة مع مصادرها. ليست نتائج بحث؛ الأقسام أعلاه هي النتائج.

Disciplinary Action Guideline on Imposition of Pecuniary Penalty (dealers in precious metals and stones)

أخرى · Published under AMLO (Cap. 615) s. 53ZVH(1) · Commissioner of Customs and Excise

Registration Regime for Dealers in Precious Metals and Stones — Guide on Criteria for Determining Fitness and Propriety (Category B Registration)

إرشادات · None (administrative guide) · Customs and Excise Department (C&ED)

DPMS iPASS — online self-assessment tool for the registration regime for dealers in precious metals and stones

أخرى · None (interactive web tool) · Customs and Excise Department (C&ED)

Registration Regime for Dealers in Precious Metals and Stones — Registration Guide, Part I (Introduction), Part II (Application for Category A Registration) and Part III (Application for Category B Registration), May 2026

إرشادات · None (administrative guide; not gazetted) · Customs and Excise Department (C&ED)

Supervision of Dealers in Precious Metals and Stones — Registration for Dealers in Precious Metals and Stones (C&ED web page)

أخرى · None (web page) · Customs and Excise Department (C&ED)

Frequently Asked Questions — Dealers in Precious Metals and Stones Registration Regime (C&ED)

أخرى · None (web FAQ page; not gazetted) · Customs and Excise Department (C&ED), Dealers in Precious Metals and Stones Supervision Bureau

Guideline on Anti-Money Laundering and Counter-Financing of Terrorism (For Category B Registrants Dealing in Precious Metals and Stones)

أخرى · Published under AMLO (Cap. 615) s. 7 (para. 1.1 of the Guideline); gazette notice number not printed in the copy · Commissioner of Customs and Excise

LCQ8: Building Hong Kong into international gold trading centre (Legislative Council question and written reply by the Secretary for Financial Services and the Treasury)

أخرى · Press release P2026052600503 · HKSAR Government (Financial Services and the Treasury Bureau), via the Information Services Department

HK launches gold clearing system (news.gov.hk)

أخرى · None (government news article) · news.gov.hk (HKSAR Government news portal)

Hong Kong's gold central clearing and settlement system commences trial operation today supported by full package of targeted initiatives (with photos)

أخرى · Press release P2026070700223 · HKSAR Government (Financial Services and the Treasury Bureau), via the Information Services Department

الإجراءات

Vaulting, central clearing and Shanghai Delivery Connect

ينطبق عندما: gold is held in Hong Kong

  1. الحفظ

    Hold bars in allocated storage and issue periodic weight lists to the owner

    من
    Precious-metals vault operator
    مع
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    Allocated account weight list
    ممارسة السوقغير مسجَّل

    ملاحظة الباحث: [not-read] Private vault terms not researched; no statute governing private bullion vaults was found in the texts held.

  2. الحفظ

    Deposit eligible about-400-oz bars that meet international standards into a designated vault of the central clearing system; the central ledger credits the participant with unallocated, commingled gold

    من
    Authorised institution (bank) dealing in bullion
    يُصدر
    Central clearing ledger entry (unallocated gold balance)
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Clearing Rulebook

  3. الحفظ

    Transfer gold under Delivery Connect into the SGE International Board designated vault in Hong Kong through the physical gold account the clearing company opened with the SGE, so that it can be traded on the SGE, and back again

    من
    Precious metals central clearing company (government-owned)
    مع
    Authorised institution (bank) dealing in bullion
    يتطلب
    Central clearing ledger entry (unallocated gold balance)
    يُصدر
    SGE International Board vault account record (Delivery Connect)
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Clearing Rulebook

    ملاحظة الباحث: The press release says the HKPMCC "has applied to become an international member of the Shanghai Gold Exchange and opened a physical gold account"; r1 said it was already a member.

  4. الحفظ

    Withdraw physical bars from a designated vault against the participant's ledger balance for delivery or export

    من
    Authorised institution (bank) dealing in bullion
    يتطلب
    Central clearing ledger entry (unallocated gold balance)
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Clearing Rulebook

Receive gold into Hong Kong and declare the import

ينطبق عندما: Hong Kong receives bars or doré from an origin or another hub

  1. العناية الواجبة

    Onboard the supplier: KYC and source-of-supply review. Hong Kong law makes CDD mandatory for a Category B registrant only for specified cash transactions (AMLO s.5A(5A)); for bank-paid purchases the pack is the importer's own risk choice, with LBMA/OECD guidance applying where the buyer or refiner is bound by it

    من
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    Supplier KYC pack held by the Hong Kong importer; Customer due diligence file (Category B, specified cash transaction); Supplier's commercial invoice
    إرشاد رسميغير مسجَّل

    الأساس القانوني: AMLO s. 5A and Sch. 2 (only for specified cash transactions), s. 5A(5A)-(5B)

    ملاحظة الباحث: [inferred] No Hong Kong rule found that requires origin documents for imported gold; the KYC pack is commercial practice outside cash transactions. The legal scope of CDD is read in the Ordinance.

  2. النقل

    Fly the consignment into HKIA and deliver it to the importer's vault. If it is transhipment cargo (consigned on a through bill of lading or through air waybill to a place outside Hong Kong) or transit cargo, no Hong Kong declaration is required and the gold never enters the Hong Kong market

    من
    Secure logistics carrier / forwarder
    يتطلب
    Supplier's commercial invoice
    يُصدر
    Inbound air waybill
    نص القانونغير مسجَّل

    الأساس القانوني: Import and Export (Registration) Regulations (Cap. 60E), reg. 3(a)-(b); Cap. 60 s. 2 (transhipment cargo, article in transit)

  3. الحفظ

    Receive the bars, weigh them and check serials against the bar list; credit the importer's allocated account

    من
    Precious-metals vault operator
    مع
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    Inbound air waybill
    يُصدر
    Allocated account weight list
    ممارسة السوقغير مسجَّل

    ملاحظة الباحث: [inferred] Vault intake practice is not documented in an official source; the clearing press release confirms designated vaults record deposits.

  4. الجمارك

    Lodge the import declaration within 14 days after the day of importation using the specified system (Trade Single Window, or during the transition a government-appointed service provider). Gold bars of fineness 995.0 or above (HKHS 7108 1210, 7108 2010) go on Form 1B with no declaration charge; other gold pays the charge. No customs duty or VAT; gold is not an exempted article

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    Inbound air waybill; Supplier's commercial invoice
    يُصدر
    Hong Kong import declaration (Cap. 60E, lodged electronically within 14 days)
    نص القانونغير مسجَّل

    الأساس القانوني: Import and Export (Registration) Regulations (Cap. 60E), regs 3, 4(1)-(2), 7, 8(1), (1AA), (4), 18

  5. الجمارك

    If the gold is paid for with physical currency or BNIs above HK$120,000 carried across the boundary, declare the cash (not the gold) to C&ED: advance CDS declaration for cargo, red channel for arriving travellers

    من
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    CBNI advance electronic declaration (CDS) for cash moved as cargo
    نص القانونغير مسجَّل

    الأساس القانوني: Cap. 629, ss. 2, 4, 9, 11; Sch. 4

DPMS registration with Customs and Excise

ينطبق عندما: any firm trading, importing, exporting, refining or broking gold by way of business in Hong Kong

  1. الترخيص

    Hold a valid Business Registration Certificate (or a hawker licence): a copy must accompany every DPMS application

    من
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    Business Registration Certificate
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, ss. 53ZUF(3)(a), 53ZUS(2)(a), 53ZVP(2)

  2. الترخيص

    Decide the category: Category A if only non-cash transactions of HK$120,000 or more; Category B if any cash payment of HK$120,000 or more (single or linked). Banks, licensed pawnbrokers, some ancillary financial businesses and visiting non-HK dealers are exempt

    من
    Registered bullion dealer / trader (DPMS registrant)
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, ss. 53ZTZ, 53ZUA, 53ZUE; Schs. 3H, 3I

  3. الترخيص

    Apply through the DPMS Registration System (DRS) on Form 1A(BR)/1A(H) or 1B(BR)/1B(H) with the business registration certificate, the addresses of all business premises and (Category A) a lawful-purpose declaration; for Category B add fit-and-proper declarations (Forms 3A/3B) for each individual, partner, director and ultimate owner and the AML/CTF measures proforma; pay the fee

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    Business Registration Certificate
    يُصدر
    DPMS application via DRS portal
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, ss. 53ZUF(2)-(3), 53ZUN, 53ZUO, 53ZUS; Sch. 3K

    ملاحظة الباحث: Form numbers and the proforma are C&ED practice (Registration Guide), not in the Ordinance.

  4. الترخيص

    The Commissioner of Customs and Excise registers the dealer if satisfied of lawful purpose (Category A) or of fitness and properness of the persons concerned (Category B: convictions for ML/TF, drug-proceeds and serious-crime offences, AMLO non-compliance, bankruptcy or winding-up), issues the certificate and enters the dealer on the public register

    من
    Customs and Excise Department
    مع
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    DPMS application via DRS portal
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, ss. 53ZUC, 53ZUF(4)-(5), 53ZUG, 53ZUN, 53ZUO, 53ZUP

  5. الإبلاغ

    Display the certificate at the principal place and each branch and the name with QR code or registration number on websites; notify changes of particulars within 1 month and intended cessation in advance; Category A pays the annual fee by each anniversary; Category B applies for renewal at least 60 days before the registration (normally 3 years) expires

    من
    Registered bullion dealer / trader (DPMS registrant)
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, ss. 53ZV, 53ZVA, 53ZVB, 53ZUH, 53ZUO(8), 53ZUQ(2)

Export to the Mainland under a PBOC import permit

ينطبق عندما: Hong Kong is the gateway for gold going to Mainland China (general trade)

القناة: Mainland general trade (PBOC permit)

  1. الترخيص

    Mainland buyer (holder of a PBOC gold import qualification) obtains a PBOC Gold and Gold Products Import/Export Permit for the consignment: one shipment, one permit, used within 40 working days

    من
    Mainland importer holding a PBOC gold import qualification
    مع
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    PBOC Gold and Gold Products Import/Export Permit (中国人民银行黄金及黄金制品进出口准许证)
    نص القانونغير مسجَّل

    الأساس القانوني: PBOC/GACC gold import-export measures, Arts. 3, 8, 17

  2. النقل

    Agree the sale with the Mainland importer and release bars (typically 999.9 kilobars or bank-refined bars) to the cross-boundary carrier

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    PBOC Gold and Gold Products Import/Export Permit (中国人民银行黄金及黄金制品进出口准许证); Allocated account weight list
    يُصدر
    Hong Kong exporter's commercial invoice; Outbound air waybill / cross-boundary transport document
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: [unconfirmed] Bar form preferred by the Mainland market not confirmed from an opened source.

  3. الجمارك

    Lodge the Hong Kong export declaration within 14 days; C&SD records the flow as an export to the Mainland

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    Hong Kong exporter's commercial invoice
    يُصدر
    Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days)
    نص القانونغير مسجَّل

    الأساس القانوني: Import and Export (Registration) Regulations (Cap. 60E), reg. 5(1)-(2)

    ملاحظة الباحث: C&SD FAQ Q1: Hong Kong is a separate customs territory, so a declaration is required for goods exported to the Mainland.

  4. الجمارك

    Clear Mainland customs by presenting the PBOC permit, then register the gold on the State Council-approved gold spot exchange and complete its first trade there

    من
    Mainland importer holding a PBOC gold import qualification
    يتطلب
    PBOC Gold and Gold Products Import/Export Permit (中国人民银行黄金及黄金制品进出口准许证); Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days)
    نص القانونغير مسجَّل

    الأساس القانوني: PBOC/GACC gold import-export measures, Arts. 6, 17

    ملاحظة الباحث: This step happens under Mainland law and belongs to the China module; kept here to show the hand-off.

Re-export to a third country

ينطبق عندما: Hong Kong is a transit or trading hub sending gold onward (not to the Mainland)

القناة: general re-export

  1. النقل

    Withdraw bars from the vault, prepare invoice, packing list and bar list, and hand the goods to the secure carrier; Hong Kong needs no export licence or permit for gold

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    Allocated account weight list
    يُصدر
    Hong Kong exporter's commercial invoice; Outbound air waybill / cross-boundary transport document
    نص القانونغير مسجَّل

    الأساس القانوني: Import and Export Ordinance (Cap. 60) and Cap. 60A, Cap. 60 ss. 6C-6D; Cap. 60A Schs. 1-2 (gold not listed)

    ملاحظة الباحث: [inferred] No licence because gold is not a listed article (Cap. 60A Schs. 1-2); see hk.ctl-no-licence.

  2. الجمارك

    Lodge the export (re-export) declaration within 14 days after the day of exportation using the specified system; gold bars of fineness 995.0 or above on Form 2B with no charge

    من
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    Hong Kong exporter's commercial invoice; Outbound air waybill / cross-boundary transport document
    يُصدر
    Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days)
    نص القانونغير مسجَّل

    الأساس القانوني: Import and Export (Registration) Regulations (Cap. 60E), regs 5(1)-(2), 7, 8(1)(c)-(d), (4)

Casting into HKGX good-delivery bars; Shenzhen processing trade

ينطبق عندما: gold is recast in Hong Kong into exchange bars, or sent to a Shenzhen refinery under processing trade

  1. التكرير

    Melt and cast imported bars or doré into HKGX good-delivery bars (99 gold 5-tael, 999.9 gold kilo or 5-tael) and stamp them with the authorised minter's mark

    من
    HKGX authorised Good Delivery bar minter (casting member)
    مع
    Registered bullion dealer / trader (DPMS registrant)
    يتطلب
    Allocated account weight list
    يُصدر
    HKGX good-delivery bar (authorised minter's mark)
    ممارسة السوقغير مسجَّل

    الأساس القانوني: HKGX rules

    ملاحظة الباحث: [blocked] Bar specifications and input assay rules are in the HKGX rules, which could not be obtained (403 bot challenge, 28 Sep 2026).

  2. التكرير

    Ship gold to a qualified Shenzhen refinery under processing trade and receive the refined bars back; Mainland processing-trade gold is exempt from the PBOC permit and stays under customs supervision

    من
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days); Hong Kong import declaration (Cap. 60E, lodged electronically within 14 days)
    نص القانونغير مسجَّل

    الأساس القانوني: PBOC/GACC gold import-export measures, Art. 20(1) (processing trade exempt from permit); Art. 4(2) (diversion to domestic sale needs one)

    ملاحظة الباحث: [unconfirmed] The HK-Shenzhen MOU is described only in the LegCo reply ("The FSTB is working with the relevant Mainland authorities to finalise the implementation details"); how consignments are documented across the boundary was not found.

Sale on HKGX or OTC, with payment and AML duties

ينطبق عندما: gold is sold in Hong Kong

  1. التسعير

    Agree price and terms: loco-London or loco-Hong Kong OTC off the LBMA Gold Price or dealer quotes (the HAU ticker, launched on Bloomberg on 7 July 2026, gives indicative loco-HK bid/offer); or trade on HKGX by open outcry or electronically

    من
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    Price reference (LBMA Gold Price, or HAU ticker quotes for loco Hong Kong)
    إرشاد رسميغير مسجَّل
  2. العناية الواجبة

    Before any specified cash transaction (cash of HK$120,000 or more, single or linked) with a customer, a Category B registrant identifies and verifies the customer and beneficial owner, verifies anyone acting for the customer, applies PEP and high-risk measures and keeps records at least 5 years. Only a Category B registrant may carry out such a transaction; cash paid only between two Category B registrants is excluded from CDD

    من
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    Customer due diligence file (Category B, specified cash transaction)
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO s. 5A and Sch. 2; C&ED Guideline for Category B registrants, s. 5A(5A)-(5B); s. 53ZUE(2); Sch. 2 ss. 2, 3(1)(b), 10, 15, 20

  3. الإبلاغ

    A visiting non-Hong Kong dealer that completes a cash transaction of HK$120,000 or more files a cash transaction report (Form CED418) with C&ED within one day or before leaving, whichever is earlier

    من
    Non-Hong Kong dealer (visiting)
    يُصدر
    Cash transaction report by a non-Hong Kong dealer (Form CED418)
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, s. 53ZVK; Sch. 3J

  4. الدفع

    Buyer pays by bank transfer (or ledger transfer through central clearing); seller issues the final invoice; title passes by vault transfer or clearing-ledger entry

    من
    Authorised institution (bank) dealing in bullion
    مع
    Registered bullion dealer / trader (DPMS registrant)
    يُصدر
    Final invoice (against outturn assay); Central clearing ledger entry (unallocated gold balance)
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: [inferred] Settlement mechanics for bilateral OTC outside central clearing are market practice.

  5. الإبلاغ

    Report any knowledge or suspicion that property is crime proceeds to JFIU through STREAMS 2 (applies to everyone, not only registrants); do not tip off

    من
    Registered bullion dealer / trader (DPMS registrant)
    مع
    Joint Financial Intelligence Unit
    يُصدر
    Suspicious transaction report to JFIU (STREAMS 2)
    نص القانونغير مسجَّل

    الأساس القانوني: OSCO (Cap. 455), DTROP (Cap. 405), UNATMO (Cap. 575), Cap. 455 s. 25A(1), (5), (7); Cap. 405 s. 25A(1); Cap. 575 s. 12(1), (5)

التراخيص والتسجيلات

  • Clearing participant of the precious metals central clearing system

    يحمله
    Authorised institution (bank) dealing in bullion
    تصدره
    Hong Kong Precious Metals Central Clearing Company
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Clearing Rulebook

    ملاحظة الباحث: [not-read] Clearing Rulebook not published.

  • HKGX Authorised Good Delivery Bars Minter status (per bar type)

    Listing on the HKGX 'List of Authorised Good Delivery Bars Minter' against each bar type (99 gold 5-tael, 999.9 gold kilo, 999.9 gold 5-tael, 999.9 silver 15 kg)

    يحمله
    HKGX authorised Good Delivery bar minter (casting member)
    تصدره
    Hong Kong Gold Exchange
    ممارسة السوقغير مسجَّل

    الأساس القانوني: HKGX rules

    ملاحظة الباحث: Criteria for authorisation not published on the pages read.

  • DPMS registration (Category A or B) as refiner/value-adding dealer

    يحمله
    HKGX authorised Good Delivery bar minter (casting member)
    تصدره
    Commissioner of Customs and Excise
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, s. 53ZU(1)(b) (manufacturing, refining or value-adding work)

  • PBOC gold import/export qualification (e.g. financial-institution member or market maker of the State Council-approved gold exchange)

    Administrative licence decision within 20 working days of accepting the application (Art. 14)

    يحمله
    Mainland importer holding a PBOC gold import qualification
    تصدره
    People's Bank of China
    نص القانونغير مسجَّل

    الأساس القانوني: Measures for the Administration of Import and Export of Gold and Gold Products (PBOC/GACC Order [2015] No. 1, amended 2020), Arts. 7, 8, 14

  • Authorised institution status (Part 5C does not apply)

    يحمله
    Authorised institution (bank) dealing in bullion
    تصدره
    Hong Kong Monetary Authority
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, s. 53ZUA(1)(b)

    ملاحظة الباحث: [not-read] The HKMA AML/CFT guideline that governs the bank instead (AMLO Sch. 2 as a financial institution) was not read.

  • Business Registration Certificate (or hawker licence) - required with every DPMS application

    BR certificate number quoted on DPMS Form 1A(BR)/1B(BR)

    يحمله
    Registered bullion dealer / trader (DPMS registrant)
    تصدره
    Inland Revenue Department (Business Registration Office)
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, ss. 53ZUF(3)(a), 53ZUS(2)(a), 53ZVP(2)

  • DPMS Category A registration (specified non-cash transactions only)

    Certificate of registration and branch certificates (s.53ZUG), displayed at the principal place and each branch; registration number or QR code on websites (s.53ZV(4) and C&ED guide 9.4); entry on the public register (s.53ZUC)

    يحمله
    Registered bullion dealer / trader (DPMS registrant)
    تصدره
    Commissioner of Customs and Excise
    مدة الصلاحية
    Continuing, subject to annual fee by each anniversary date
    الرسم
    HK$260 application; HK$195 annual fee
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, ss. 53ZUE(1), 53ZUF, 53ZUG, 53ZUH; Schs. 3I, 3K

  • DPMS Category B registration (specified cash transactions; AML/CFT supervised)

    Registration certificate; approved AML/CFT measures proforma; fit-and-proper approvals of owners, partners and directors

    يحمله
    Registered bullion dealer / trader (DPMS registrant)
    تصدره
    Commissioner of Customs and Excise
    مدة الصلاحية
    3 years or another period set by the Commissioner (s.53ZUO(8)); renewal applied for at least 60 days before expiry (s.53ZUQ(2))
    الرسم
    HK$1,970 application + HK$650 per person tested; renewal HK$1,060 + HK$650 per person
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C and Sch. 2, ss. 53ZUE(2), 53ZUN, 53ZUO, 53ZUQ, 53ZUS; Schs. 3H, 3K

  • HKGX membership

    Member number (e.g. #004) on the HKGX member list

    يحمله
    HKGX authorised Good Delivery bar minter (casting member)
    تصدره
    Hong Kong Gold Exchange
    ممارسة السوقغير مسجَّل

    الأساس القانوني: HKGX rules

الضرائب والرسوم

  • Customs duty on gold

    All gold imports and exports; the Ordinance applies only to alcoholic liquors, tobacco, aircraft spirit, light diesel oil, motor spirit, kerosene and methyl alcohol (s.3(1))

    المعدل
    Nil
    نص القانونغير مسجَّل

    الأساس القانوني: Dutiable Commodities Ordinance (Cap. 109), ss. 3(1), 4(1)

  • Profits tax on gold trading profits

    Trading profits of Hong Kong gold dealers; not a transaction tax

    المعدل
    Corporations: 8.25% on the first HK$2,000,000 of assessable profits and 16.5% above (Sch. 8B s.2(a)); unincorporated businesses: 7.5% and 15% (Sch. 8A s.2); years of assessment from 1 April 2018
    الوعاء
    Assessable profits arising in or derived from Hong Kong from a trade or business carried on in Hong Kong, excluding profits from the sale of capital assets (s.14(1))
    يدفعه
    Dealer carrying on business in Hong Kong
    تحصّله
    Inland Revenue Department
    نص القانونغير مسجَّل

    الأساس القانوني: Inland Revenue Ordinance (Cap. 112), s. 14; Schs. 8A, 8B

    ملاحظة الباحث: [not-read] Source rules for trading profits (where a gold trade is "derived from Hong Kong") and the 2026 bill extending fund and family-office concessions to precious metals were not read.

  • VAT / GST on gold

    Import and sale of gold

    المعدل
    None (Hong Kong has no VAT or GST)
    غير مؤكَّد

    ملاحظة الباحث: [inferred] No text states the absence of a sales tax. A keyword search of the opening text (title and long title) of every file in the DoJ current-legislation dataset (3,096 XML files, 28 Sep 2026) found no value-added, goods-and-services or sales tax ordinance; the only indirect taxes read are the Cap. 109 duties, which do not cover gold.

    لا مصدر مسجَّل

  • Import/export declaration charge

    Each import and export declaration

    المعدل
    Nil on declarations relating to gold bars (reg. 8(4)); C&SD defines these as gold bars of fineness 995.0 or above, HKHS codes 7108 1210 and 7108 2010, declared on Forms 1B/2B. Other gold (e.g. dore below 995.0): HK$0.20 for value up to HK$46,000, then 12.5 cents per additional HK$1,000 or part, rounded up to 10 cents, capped at HK$200 per declaration (reg. 8(1)(b)-(d), (1AA))
    الوعاء
    Declared value
    يدفعه
    Importer / exporter
    تحصّله
    C&ED via service providers
    نص القانونغير مسجَّل

    الأساس القانوني: Import and Export (Registration) Regulations (Cap. 60E), reg. 8(1), (1AA), (4); reg. 7

الضوابط

  • Currency and bearer negotiable instruments above HK$120,000 (Sch. 4) must be declared by arriving travellers (s.4), disclosed on request by other arrivals and by departing travellers (ss.5-6), and declared in advance electronically when moved as cargo in one batch (ss.9-11). "CBNI" means notes or coins that are legal tender and bearer-type negotiable instruments (s.2); gold is not in the definition, and C&ED says so expressly ("Diamonds, gold or casino tokens are neither currencies nor bearer negotiable instruments"), so Hong Kong has no cross-boundary declaration specific to precious metals. Penalty: HK$500,000 and 2 years (ss.4(8), 9(4)).

    النوع
    الإقرار عبر الحدود
    الحد
    HK$120,000 of CBNIs
    سارٍ من
    2018-07-16
    نص القانونغير مسجَّل

    الأساس القانوني: Cap. 629, ss. 2, 4-6, 9-11; Sch. 4

  • The central clearing system accepts only about-400-oz bars meeting international standards (in effect LBMA Good Delivery) into designated vaults, held unallocated and commingled.

    النوع
    معيار السبائك
    سارٍ من
    2026-07-07
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Clearing Rulebook

    ملاحظة الباحث: [inferred] "International standards" is not defined in the press release; reading it as LBMA Good Delivery is an inference. [not-read] Clearing Rulebook not published.

  • No new commodity exchange may be established or operated for gold, silver or the other listed commodities (Cap. 82 s.4 and Schedule items 6, 13; fine HK$500,000 plus HK$50,000 a day), except an exchange "which was in operation on 20 June 1973" (s.3(d)) or a recognized futures market under the Securities and Futures Ordinance (s.3(e)). Exchange trading of physical gold in Hong Kong is therefore confined to a pre-1973 exchange (the Chinese Gold and Silver Exchange Society, now HKGX) and recognized futures markets; OTC dealing between dealers is not an exchange.

    النوع
    أخرى
    سارٍ من
    1973-08-03
    نص القانونغير مسجَّل

    الأساس القانوني: Commodity Exchanges (Prohibition) Ordinance (Cap. 82), ss. 3(d)-(e), 4; Schedule

    ملاحظة الباحث: [inferred] That HKGX is the exchange saved by s.3(d) is inferred: the Ordinance names no exchange; Cap. 112 defines an exchange-traded commodity as "gold or silver traded on a commodity exchange in Hong Kong to which the Commodity Exchanges (Prohibition) Ordinance (Cap. 82) does not apply by virtue of section 3(d)". Whether bilateral OTC dealing could be a "commodity exchange" (a market "at or through which persons regularly offer commodities for sale", s.2) is not settled by any text held.

  • Anyone who by way of business trades in, imports, exports, manufactures, refines or carries out value-adding work on precious metals (gold "in a manufactured or unmanufactured state"), issues or trades precious-asset-backed instruments, or acts as intermediary (s.53ZU(1)) must be registered before carrying out a specified transaction (non-cash payments of HK$120,000 or more, single or linked) - Category A or B - and must be a Category B registrant to carry out a specified cash transaction (cash of HK$120,000 or more) (s.53ZUE(1)-(2)). A logistics business that only imports or exports in the ordinary course is not a dealer (s.53ZU(2)); Part 5C does not apply to the Government, authorised institutions, licensed pawnbrokers and some ancillary financial businesses (s.53ZUA(1)). Offence: fine at level 6 and 6 months (s.53ZUE(5)); C&ED gives the fine as HK$100,000.

    النوع
    مكافحة غسل الأموال
    الحد
    HK$120,000 per transaction or linked transactions
    سارٍ من
    2023-04-01
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, ss. 53ZTZ, 53ZU, 53ZUA, 53ZUE; Schs. 3H, 3I

  • Only bars from HKGX authorised minters (13 members) are good delivery on the exchange, by type: 99 gold 5-tael, 999.9 gold kilo, 999.9 gold 5-tael and 999.9 silver 15 kg.

    النوع
    معيار السبائك
    ممارسة السوقغير مسجَّل

    الأساس القانوني: HKGX rules

    ملاحظة الباحث: [blocked] HKGX rules and bar specifications not obtained (HTTP 403 bot challenge from the Mac host, 28 Sep 2026).

  • A Legislative Council question of May 2026 refers to "the current 50-gram limit" on gold products for personal use carried by Mainland visitors, and asks about "simplifying the tax collection process for amounts exceeding the limit"; the limit is a Mainland rule. The Government replied only that Hong Kong "does not impose any customs duty or import/export control on passengers bringing gold products into/out of Hong Kong". Under the Mainland Measures, rules for individuals carrying gold across the border are made by PBOC with GACC (Art. 4 para. 3).

    النوع
    الإقرار عبر الحدود
    الحد
    50 g (per LegCo question; Mainland rule not read)
    مصدر ثانويغير مسجَّل

    ملاحظة الباحث: [unconfirmed] The 50-gram figure is the legislator's, not the Government's; the Mainland passenger rule itself was not read.

  • Gold entering the Mainland from Hong Kong under general trade needs a PBOC Gold and Gold Products Import/Export Permit presented to customs (Art. 3), issued only to qualified importers (Art. 8, e.g. financial-institution members or market makers of the State Council-approved gold exchange); "one batch, one permit", used within 40 working days of issue (Art. 17); imported gold must be registered on the State Council-approved spot exchange and first traded there (Art. 6). PBOC may restrict import and export quantities (Art. 3 para. 2). Processing trade, movements between special customs supervision areas or bonded sites and abroad, between such areas, and repair, return or temporary movements are exempt from the permit (Art. 20), but gold moving between such areas and the domestic market, or processing-trade gold diverted to domestic sale, needs one (Art. 4).

    النوع
    قيود الاستيراد
    سارٍ من
    2015-04-01
    نص القانونغير مسجَّل

    الأساس القانوني: PBOC/GACC gold import-export measures (Order [2015] No. 1, amended 2020), Arts. 3, 4, 6, 8, 17, 20

    ملاحظة الباحث: [unconfirmed] How PBOC uses its Art. 3 power to restrict quantities (the permits as a de facto quota) is reported in the press, not stated in any text held.

  • No import or export licence, permit or duty applies to gold. Licences are needed only for articles listed in the regulations under Cap. 60 (s.6C: Cap. 60A Sch. 1; s.6D: Cap. 60A Sch. 2; s.6A: strategic commodities), and gold is not listed in Cap. 60A Schedules 1-2. The only customs formality is the import/export declaration lodged within 14 days after the movement (Cap. 60E regs 4-5); transhipment cargo on a through bill of lading or through air waybill is exempt even from that (reg. 3(a); Cap. 60 s.2). Hong Kong imposes no customs duty or import/export control on passengers carrying gold (FSTB, 27 May 2026).

    النوع
    قيود الاستيراد
    نص القانونغير مسجَّل

    الأساس القانوني: Import and Export Ordinance (Cap. 60) and regulations, Cap. 60 ss. 6A, 6C, 6D; Cap. 60A Schs. 1-2; Cap. 60E regs 3-5

    ملاحظة الباحث: [inferred] The absence of a licence rests on gold not being listed in Cap. 60A Schs. 1-2 (read in full) and on a keyword search of the Cap. 60G strategic-commodities XML that found no "gold" (Cap. 60G not added to laws/).

  • A Category B registrant must, before a specified cash transaction (cash of HK$120,000 or more) with a customer, identify and verify the customer and any beneficial owner, obtain the purpose of a business relationship and verify anyone acting for the customer (Sch. 2 ss.2, 3(1)(b)); obtain senior-management approval and establish source of wealth and funds for PEPs (s.10) and in high-risk situations (s.15); monitor the relationship (s.5); keep records for at least 5 years (s.20). Cash paid only between two Category B registrants is an excluded transaction (s.5A(5B)). Contraventions are disciplinary: public reprimand, remedial order, pecuniary penalty up to HK$500,000 (s.53ZVF(3)).

    النوع
    مكافحة غسل الأموال
    الحد
    Cash payment of HK$120,000 or more
    سارٍ من
    2023-04-01
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) s. 5A and Sch. 2; C&ED Guideline for Category B registrants, s. 5A(5A)-(5B); Sch. 2 ss. 2, 3, 5, 10, 15, 19, 20; s. 53ZVF

  • A non-Hong Kong dealer (an individual not ordinarily resident, or a foreign legal person that is neither a registered non-Hong Kong company nor a re-domiciled company; no place of business in Hong Kong; business in Hong Kong on no more than 60 days a year) is outside registration but must report each specified cash transaction to C&ED before the earlier of 1 day after the transaction and the earliest departure from Hong Kong of the dealer or its agent, with the information in Sch. 3J. Offence: level 5 fine and 3 months (s.53ZVK(3)); C&ED gives the fine as HK$50,000.

    النوع
    حد النقد
    الحد
    HK$120,000 cash
    سارٍ من
    2023-04-01
    نص القانونغير مسجَّل

    الأساس القانوني: AMLO (Cap. 615) Part 5C, ss. 53ZTZ, 53ZUA(2), 53ZVK; Sch. 3J

  • Any person who knows or suspects that property represents proceeds of, or was or is intended to be used in connection with, an indictable offence (OSCO s.25A(1)) or drug trafficking (DTROP s.25A(1)), or that property is terrorist property (UNATMO s.12(1)), must disclose it to an authorized officer (the JFIU) as soon as reasonable or practicable; failure under OSCO s.25A is an offence (level 5 fine and 3 months, s.25A(7)), and tipping off is a separate offence (OSCO s.25A(5); UNATMO s.12(5)). JFIU requires regulated entities to file through STREAMS 2.

    النوع
    مكافحة غسل الأموال
    نص القانونغير مسجَّل

    الأساس القانوني: OSCO (Cap. 455), DTROP (Cap. 405), UNATMO (Cap. 575), Cap. 455 s. 25A; Cap. 405 s. 25A; Cap. 575 s. 12

  • Hong Kong applies only UN Security Council sanctions, through regulations the Chief Executive makes under Cap. 537 on instructions from the Ministry of Foreign Affairs (ss.2-3); dealing with funds or economic resources of designated persons without a licence is an offence under those regulations (C&ED Guideline para. 6.7). C&ED tells dealers they "do not normally have any obligation under Hong Kong laws to have regard to unilateral sanctions imposed by other organisations or authorities in other jurisdictions" (para. 6.11).

    النوع
    العقوبات
    نص القانونغير مسجَّل

    الأساس القانوني: United Nations Sanctions Ordinance (Cap. 537), ss. 2-3

    ملاحظة الباحث: [not-read] The country regulations under Cap. 537 (about 90 subsidiary legislations, Cap. 537A-537CO) are not held; a keyword search of their XML (28 Sep 2026) shows at least 12 current ones defining "funds" to include "gold coin, gold bullion", so asset-freeze prohibitions reach gold, but none was read.

تدفقات التجارة

  • Hong Kong is a main gateway for gold into the Mainland; C&SD figures showed Mainland net imports via Hong Kong negative in Feb-Mar 2025 (the Mainland exported more to HK than it imported), then recovering. Net imports for January-November 2025 were about 45% below the same period of 2024.

    الأرقام: Feb 2025 net -26.4 t; Mar 2025 net -4.9 t, gross 21.1 t; Nov 2025 net 16.2 t, gross 30.2 t; Jan-Nov 2025 net 191.7 t

    مصدر ثانويغير مسجَّل

    ملاحظة الباحث: Figures reported by Reuters/Commerzbank from C&SD data; C&SD tables were not opened.

  • Mainland net gold imports via Hong Kong in May 2026 as reported from C&SD data.

    الأرقام: May 2026 net 53.7 t, gross 65.6 t

    مصدر ثانويغير مسجَّل

    ملاحظة الباحث: Low-authority aggregator; not checked against C&SD.

  • A 2026 Hong Kong-Shenzhen MOU supports processing-trade refining of Hong Kong traders' gold in qualified Shenzhen refineries, with the refined gold exported back to Hong Kong.

    إرشاد رسميغير مسجَّل

حيث تخالف الممارسة القانون

ما تُظهر المصادر الموثوقة حدوثه دون أن ينص عليه القانون.

  • Hong Kong law checks neither the origin of imported gold nor any export authorisation from the origin country: no licence applies (Cap. 60 ss.6C-6D, Cap. 60A Schs. 1-2), the import declaration is lodged up to 14 days after arrival (Cap. 60E reg. 4(2)), and CDD is mandatory only for Category B cash transactions (AMLO s.5A(5A)). The declared "origin country" is whatever the declarant states, and for gold bars no declaration charge is payable, so there is no fiscal check either. Origin screening happens, if at all, in the buyer's or refiner's own due diligence.

    نص القانونغير مسجَّل

    ملاحظة الباحث: [inferred] Structural reading of the texts; no enforcement case or study of relabelled origin was read.

ما لم نتمكن من الحصول عليه

المستندات التي احتاجها البحث ولم يحصل عليها، وأين قد تكون، ولماذا.

  • The central clearing Clearing Rulebook: participant criteria, eligible bar list, vault rules.

    المستند الناقص
    HKPMCC Clearing Rulebook
    أين قد يكون
    HKPMCC (no public website found); FSTB
    سبب عدم الحصول عليه
    Not published: the press release of 7 Jul 2026, its Annex and the news.gov.hk article do not link it, and two web searches (28 Sep 2026) found no rulebook or HKPMCC website. Listed in laws/_work/hk-requests.md.
    يؤثر في
    hk.st-14hk.st-15hk.st-16hk.cr-clearing-participanthk.law-hkpmcc-rulebookhk.ctl-clearing-bars

  • C&SD gold trade statistics (HS 7108) by partner, directly from the source.

    المستند الناقص
    C&SD Hong Kong merchandise trade statistics tables
    أين قد يكون
    https://www.censtatd.gov.hk
    سبب عدم الحصول عليه
    Not attempted in this legal-library pass because the session web-search budget was exhausted (200/200) before it; the figures are background trade data (secondary), not law. To be fetched from C&SD in a later pass.
    يؤثر في
    hk.tf-mainland-2025hk.tf-mainland-2026

  • The full declaration data specification (GETS II Implementation Instructions) and the Commissioner's gazetted requirements for lodging through the specified system (Cap. 60E reg. 14(2)). The C&SD list of major data items is held.

    المستند الناقص
    GETS II Implementation Instructions for Import/Export Declarations; Trade Single Window implementation instructions
    أين قد يكون
    https://www.cedb.gov.hk/en/policies/government-electronic-trading-services/reference-materials.html
    سبب عدم الحصول عليه
    Not needed for any fact beyond the data items already held; URL listed in laws/_work/hk-fetch.tsv for the Mac-host worker.
    يؤثر في
    hk.dk-import-declhk.dk-export-decl

  • The e-Legislation PDF copies of the Hong Kong chapters held (Caps. 60, 60A, 60E, 82, 109, 112, 455, 537, 615, 629); the library holds the DoJ open-data XML of the same consolidated text.

    المستند الناقص
    e-Legislation PDF exports (e.g. https://www.elegislation.gov.hk/hk/cap615!en.pdf)
    أين قد يكون
    https://www.elegislation.gov.hk
    سبب عدم الحصول عليه
    Scripted requests from the Mac host receive a browser-check page (checkClientConfig) instead of the PDF (28 Sep 2026); a browser download is needed. Listed in laws/_work/hk-requests.md.
    يؤثر في
    hk.law-amlo-5chk.law-cap629hk.law-ier

  • HKGX rules, bar specifications (fineness, weight, marks) and the criteria for authorised minters.

    المستند الناقص
    HKGX Rules and Regulations
    أين قد يكون
    https://www.hkgx.com.hk (member area or regulatory communication)
    سبب عدم الحصول عليه
    HKGX pages return HTTP 403 with a bot-challenge page to the Mac-host download worker (28 Sep 2026); r1 found no rules on the public pages. Listed in laws/_work/hk-requests.md.
    يؤثر في
    hk.law-hkgx-ruleshk.st-11hk.ctl-hkgx-bars

  • Which LBMA Good Delivery gold refiners are located in Hong Kong.

    المستند الناقص
    LBMA Good Delivery current list (location column)
    أين قد يكون
    https://www.lbma.org.uk/good-delivery/gold-current-list
    سبب عدم الحصول عليه
    The LBMA list page is assigned to laws/_international (another session); in r1 it was script-rendered.
    يؤثر في
    hk.ctl-clearing-bars

  • The 2026 amendment bill extending the fund and single-family-office tax concessions to precious metals (announced in the press release of 7 Jul 2026), and the source rules for gold trading profits.

    المستند الناقص
    Inland Revenue (Amendment) Bill 2026 on fund/family-office concessions; IRD Departmental Interpretation and Practice Notes on source of trading profits
    أين قد يكون
    https://www.legco.gov.hk ; https://www.ird.gov.hk
    سبب عدم الحصول عليه
    Not attempted: web-search budget for the session exhausted before this item; the profits tax charge and rates are now read in Cap. 112 (hk.tax-profits).
    يؤثر في
    hk.tax-profits

  • The UN sanctions regulations under Cap. 537 (country by country), in particular which of them treat gold bullion as "funds" and whether any prohibits trade in gold (e.g. DPRK).

    المستند الناقص
    Cap. 537 subsidiary legislation (Cap. 537A-537CO)
    أين قد يكون
    DoJ open data hkel_c_leg_cap_301_cap_600_en.zip (already on the Mac host, laws/_work/hk-xml)
    سبب عدم الحصول عليه
    Held as XML inside the downloaded ZIP but not converted and read in this pass (about 90 instruments); keyword search only.
    يؤثر في
    hk.ctl-un-sanctions

المسارات عبر هونغ كونغ الصينية (منطقة إدارية خاصة)

أزواج الدول

المصادر

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