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Gold

Hong Kong SAR China

Checked 2026-09-28 · Version r2 · Replaces version r1 · Reviewed

Public law and official guidance, published as research. Not legal, tax or financial advice.

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Trading hubVaulting hubTransit

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).

How sure this page is

  • Primary law 48
  • Official guidance 12
  • Secondary 3
  • Industry practice 6
  • Unverified 2
  • No confidence level recorded 6
  • Researcher's note 30
  • Not recorded 46
  • Text 26
  • Not stated 20

Regulators

  • 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)

    Website
    https://www.customs.gov.hk
    No confidence level recordedNot recorded

  • 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

    Website
    https://www.censtatd.gov.hk
    No confidence level recordedNot recorded

  • 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)

    No confidence level recordedNot recorded

  • 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.

    Website
    https://www.hkgx.com.hk
    No confidence level recordedNot recorded

  • Joint Financial Intelligence Unit (JFIU)

    Receives suspicious transaction reports (STREAMS 2)

    Website
    https://www.jfiu.gov.hk
    No confidence level recordedNot recorded

  • 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)

    No confidence level recordedNot recorded

Laws

  • 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).

    Citation
    Cap. 615, Part 5C (ss. 53ZTZ-53ZW) and Schedules 3H-3K, added by Ord. No. 15 of 2022 ss. 4-5
    Kind
    Ordinance
    In force from
    2023-04-01
    Primary lawNot recorded

  • 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.

    Citation
    Cap. 629 (commencement 16 Jul 2018, L.N. 54 of 2018)
    Kind
    Ordinance
    In force from
    2018-07-16
    Primary lawNot recorded

  • 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)).

    Citation
    Cap. 82 (in force 3 Aug 1973)
    Kind
    Ordinance
    In force from
    1973-08-03
    Primary lawNot recorded

  • 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)).

    Citation
    Published by the Commissioner of Customs and Excise under AMLO s. 7 (Guideline para. 1.1), June 2023
    Kind
    Guideline
    Official guidanceNot recorded

    Researcher's note: [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.

    Citation
    Cap. 109, ss. 3-4 (in force 16 Oct 1963)
    Kind
    Ordinance
    Primary lawNot recorded

  • 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

    Kind
    Rulebook
    UnverifiedNot recorded

    Researcher's note: [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

    Kind
    Rulebook
    In force from
    2026-07-07
    Official guidanceNot recorded

    Researcher's note: [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).

    Citation
    Cap. 60A
    Kind
    Regulation
    In force from
    1972-01-01
    Primary lawNot recorded

  • 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).

    Citation
    Cap. 60E (made under Cap. 60 s. 31; in force 3 Oct 1966)
    Kind
    Regulation
    Primary lawNot recorded

  • 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

    Citation
    PBOC and GACC Order [2015] No. 1, as amended by Order [2020] No. 3 (16 Apr 2020; amends only Art. 10(1)(7)-(8))
    Kind
    Regulation
    In force from
    2015-04-01
    Primary lawNot recorded

  • 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).

    Citation
    Cap. 615, s. 5A and Sch. 2 (ss. 2-23)
    Kind
    Ordinance
    Primary lawNot recorded

  • 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).

    Citation
    Cap. 60 (in force 1 Jan 1972; amended by Ord. No. 30 of 2025)
    Kind
    Ordinance
    Primary lawNot recorded

  • 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).

    Citation
    Cap. 112, s. 14 and Schedules 8A-8B
    Kind
    Ordinance
    In force from
    1947-05-03
    Primary lawNot recorded

  • 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)).

    Citation
    Cap. 455, s. 25A
    Kind
    Ordinance
    In force from
    1994-12-02
    Primary lawNot recorded

  • 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)).

    Citation
    Cap. 537
    Kind
    Ordinance
    In force from
    1997-07-18
    Primary lawNot recorded

Laws concerning gold in Hong Kong SAR China

From the law library: the laws tagged with this commodity, with their sources. They are not research findings; the sections above are.

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

Other · 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)

Guidance · 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

Other · 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

Guidance · 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)

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

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

Other · 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)

Other · 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)

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

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

Other · 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)

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

Procedures

Vaulting, central clearing and Shanghai Delivery Connect

Applies when: gold is held in Hong Kong

  1. Custody

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

    Who
    Precious-metals vault operator
    With
    Registered bullion dealer / trader (DPMS registrant)
    Issues
    Allocated account weight list
    Industry practiceNot recorded

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

  2. Custody

    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

    Who
    Authorised institution (bank) dealing in bullion
    Issues
    Central clearing ledger entry (unallocated gold balance)
    Official guidanceNot recorded

    Legal basis: Clearing Rulebook

  3. Custody

    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

    Who
    Precious metals central clearing company (government-owned)
    With
    Authorised institution (bank) dealing in bullion
    Needs
    Central clearing ledger entry (unallocated gold balance)
    Issues
    SGE International Board vault account record (Delivery Connect)
    Official guidanceNot recorded

    Legal basis: Clearing Rulebook

    Researcher's note: 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. Custody

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

    Who
    Authorised institution (bank) dealing in bullion
    Needs
    Central clearing ledger entry (unallocated gold balance)
    Official guidanceNot recorded

    Legal basis: Clearing Rulebook

Receive gold into Hong Kong and declare the import

Applies when: Hong Kong receives bars or doré from an origin or another hub

  1. Due diligence

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Issues
    Supplier KYC pack held by the Hong Kong importer; Customer due diligence file (Category B, specified cash transaction); Supplier's commercial invoice
    Official guidanceNot recorded

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

    Researcher's note: [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. Transport

    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

    Who
    Secure logistics carrier / forwarder
    Needs
    Supplier's commercial invoice
    Issues
    Inbound air waybill
    Primary lawNot recorded

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

  3. Custody

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

    Who
    Precious-metals vault operator
    With
    Registered bullion dealer / trader (DPMS registrant)
    Needs
    Inbound air waybill
    Issues
    Allocated account weight list
    Industry practiceNot recorded

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

  4. Customs

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Needs
    Inbound air waybill; Supplier's commercial invoice
    Issues
    Hong Kong import declaration (Cap. 60E, lodged electronically within 14 days)
    Primary lawNot recorded

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

  5. Customs

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Issues
    CBNI advance electronic declaration (CDS) for cash moved as cargo
    Primary lawNot recorded

    Legal basis: Cap. 629, ss. 2, 4, 9, 11; Sch. 4

DPMS registration with Customs and Excise

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

  1. Licensing

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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Issues
    Business Registration Certificate
    Primary lawNot recorded

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

  2. Licensing

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Primary lawNot recorded

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

  3. Licensing

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Needs
    Business Registration Certificate
    Issues
    DPMS application via DRS portal
    Primary lawNot recorded

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

    Researcher's note: Form numbers and the proforma are C&ED practice (Registration Guide), not in the Ordinance.

  4. Licensing

    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

    Who
    Customs and Excise Department
    With
    Registered bullion dealer / trader (DPMS registrant)
    Needs
    DPMS application via DRS portal
    Primary lawNot recorded

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

  5. Reporting

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Primary lawNot recorded

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

Export to the Mainland under a PBOC import permit

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

Channel: Mainland general trade (PBOC permit)

  1. Licensing

    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

    Who
    Mainland importer holding a PBOC gold import qualification
    With
    Registered bullion dealer / trader (DPMS registrant)
    Issues
    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)
    Primary lawNot recorded

    Legal basis: PBOC/GACC gold import-export measures, Arts. 3, 8, 17

  2. Transport

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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Needs
    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
    Issues
    Hong Kong exporter's commercial invoice; Outbound air waybill / cross-boundary transport document
    Official guidanceNot recorded

    Researcher's note: [unconfirmed] Bar form preferred by the Mainland market not confirmed from an opened source.

  3. Customs

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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Needs
    Hong Kong exporter's commercial invoice
    Issues
    Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days)
    Primary lawNot recorded

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

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

  4. Customs

    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

    Who
    Mainland importer holding a PBOC gold import qualification
    Needs
    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)
    Primary lawNot recorded

    Legal basis: PBOC/GACC gold import-export measures, Arts. 6, 17

    Researcher's note: 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

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

Channel: general re-export

  1. Transport

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Needs
    Allocated account weight list
    Issues
    Hong Kong exporter's commercial invoice; Outbound air waybill / cross-boundary transport document
    Primary lawNot recorded

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

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

  2. Customs

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Needs
    Hong Kong exporter's commercial invoice; Outbound air waybill / cross-boundary transport document
    Issues
    Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days)
    Primary lawNot recorded

    Legal basis: 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

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

  1. Refining

    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

    Who
    HKGX authorised Good Delivery bar minter (casting member)
    With
    Registered bullion dealer / trader (DPMS registrant)
    Needs
    Allocated account weight list
    Issues
    HKGX good-delivery bar (authorised minter's mark)
    Industry practiceNot recorded

    Legal basis: HKGX rules

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

  2. Refining

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Issues
    Hong Kong export / re-export declaration (Cap. 60E, lodged within 14 days); Hong Kong import declaration (Cap. 60E, lodged electronically within 14 days)
    Primary lawNot recorded

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

    Researcher's note: [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

Applies when: gold is sold in Hong Kong

  1. Pricing

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Issues
    Price reference (LBMA Gold Price, or HAU ticker quotes for loco Hong Kong)
    Official guidanceNot recorded
  2. Due diligence

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    Issues
    Customer due diligence file (Category B, specified cash transaction)
    Primary lawNot recorded

    Legal basis: 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. Reporting

    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

    Who
    Non-Hong Kong dealer (visiting)
    Issues
    Cash transaction report by a non-Hong Kong dealer (Form CED418)
    Primary lawNot recorded

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

  4. Payment

    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

    Who
    Authorised institution (bank) dealing in bullion
    With
    Registered bullion dealer / trader (DPMS registrant)
    Issues
    Final invoice (against outturn assay); Central clearing ledger entry (unallocated gold balance)
    Official guidanceNot recorded

    Researcher's note: [inferred] Settlement mechanics for bilateral OTC outside central clearing are market practice.

  5. Reporting

    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

    Who
    Registered bullion dealer / trader (DPMS registrant)
    With
    Joint Financial Intelligence Unit
    Issues
    Suspicious transaction report to JFIU (STREAMS 2)
    Primary lawNot recorded

    Legal basis: 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)

Licences and registrations

  • Clearing participant of the precious metals central clearing system

    Held by
    Authorised institution (bank) dealing in bullion
    Issued by
    Hong Kong Precious Metals Central Clearing Company
    Official guidanceNot recorded

    Legal basis: Clearing Rulebook

    Researcher's note: [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)

    Held by
    HKGX authorised Good Delivery bar minter (casting member)
    Issued by
    Hong Kong Gold Exchange
    Industry practiceNot recorded

    Legal basis: HKGX rules

    Researcher's note: Criteria for authorisation not published on the pages read.

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

    Held by
    HKGX authorised Good Delivery bar minter (casting member)
    Issued by
    Commissioner of Customs and Excise
    Primary lawNot recorded

    Legal basis: 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)

    Held by
    Mainland importer holding a PBOC gold import qualification
    Issued by
    People's Bank of China
    Primary lawNot recorded

    Legal basis: 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)

    Held by
    Authorised institution (bank) dealing in bullion
    Issued by
    Hong Kong Monetary Authority
    Primary lawNot recorded

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

    Researcher's note: [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)

    Held by
    Registered bullion dealer / trader (DPMS registrant)
    Issued by
    Inland Revenue Department (Business Registration Office)
    Primary lawNot recorded

    Legal basis: 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)

    Held by
    Registered bullion dealer / trader (DPMS registrant)
    Issued by
    Commissioner of Customs and Excise
    Valid for
    Continuing, subject to annual fee by each anniversary date
    Fee
    HK$260 application; HK$195 annual fee
    Primary lawNot recorded

    Legal basis: 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

    Held by
    Registered bullion dealer / trader (DPMS registrant)
    Issued by
    Commissioner of Customs and Excise
    Valid for
    3 years or another period set by the Commissioner (s.53ZUO(8)); renewal applied for at least 60 days before expiry (s.53ZUQ(2))
    Fee
    HK$1,970 application + HK$650 per person tested; renewal HK$1,060 + HK$650 per person
    Primary lawNot recorded

    Legal basis: 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

    Held by
    HKGX authorised Good Delivery bar minter (casting member)
    Issued by
    Hong Kong Gold Exchange
    Industry practiceNot recorded

    Legal basis: HKGX rules

Taxes and fees

  • 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))

    Rate
    Nil
    Primary lawNot recorded

    Legal basis: 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

    Rate
    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
    Base
    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))
    Paid by
    Dealer carrying on business in Hong Kong
    Collected by
    Inland Revenue Department
    Primary lawNot recorded

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

    Researcher's note: [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

    Rate
    None (Hong Kong has no VAT or GST)
    Unverified

    Researcher's note: [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.

    No source recorded

  • Import/export declaration charge

    Each import and export declaration

    Rate
    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))
    Base
    Declared value
    Paid by
    Importer / exporter
    Collected by
    C&ED via service providers
    Primary lawNot recorded

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

Controls

  • 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)).

    Kind
    Cross-border declaration
    Threshold
    HK$120,000 of CBNIs
    Valid from
    2018-07-16
    Primary lawNot recorded

    Legal basis: 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.

    Kind
    Bar standard
    Valid from
    2026-07-07
    Official guidanceNot recorded

    Legal basis: Clearing Rulebook

    Researcher's note: [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.

    Kind
    Other
    Valid from
    1973-08-03
    Primary lawNot recorded

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

    Researcher's note: [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.

    Kind
    Anti-money laundering
    Threshold
    HK$120,000 per transaction or linked transactions
    Valid from
    2023-04-01
    Primary lawNot recorded

    Legal basis: 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.

    Kind
    Bar standard
    Industry practiceNot recorded

    Legal basis: HKGX rules

    Researcher's note: [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).

    Kind
    Cross-border declaration
    Threshold
    50 g (per LegCo question; Mainland rule not read)
    SecondaryNot recorded

    Researcher's note: [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).

    Kind
    Import restriction
    Valid from
    2015-04-01
    Primary lawNot recorded

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

    Researcher's note: [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).

    Kind
    Import restriction
    Primary lawNot recorded

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

    Researcher's note: [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)).

    Kind
    Anti-money laundering
    Threshold
    Cash payment of HK$120,000 or more
    Valid from
    2023-04-01
    Primary lawNot recorded

    Legal basis: 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.

    Kind
    Cash limit
    Threshold
    HK$120,000 cash
    Valid from
    2023-04-01
    Primary lawNot recorded

    Legal basis: 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.

    Kind
    Anti-money laundering
    Primary lawNot recorded

    Legal basis: 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).

    Kind
    Sanctions
    Primary lawNot recorded

    Legal basis: United Nations Sanctions Ordinance (Cap. 537), ss. 2-3

    Researcher's note: [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.

Trade flows

  • 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.

    Figures: 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

    SecondaryNot recorded

    Researcher's note: 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.

    Figures: May 2026 net 53.7 t, gross 65.6 t

    SecondaryNot recorded

    Researcher's note: 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.

    Official guidanceNot recorded

Where practice departs from the law

What credible sources show happening that the law does not provide for.

  • 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.

    Primary lawNot recorded

    Researcher's note: [inferred] Structural reading of the texts; no enforcement case or study of relabelled origin was read.

What we could not obtain

Documents the research needed and could not get, where they might be, and why.

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

    Missing document
    HKPMCC Clearing Rulebook
    Where it might be
    HKPMCC (no public website found); FSTB
    Why not obtained
    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.
    Affects
    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.

    Missing document
    C&SD Hong Kong merchandise trade statistics tables
    Where it might be
    https://www.censtatd.gov.hk
    Why not obtained
    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.
    Affects
    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.

    Missing document
    GETS II Implementation Instructions for Import/Export Declarations; Trade Single Window implementation instructions
    Where it might be
    https://www.cedb.gov.hk/en/policies/government-electronic-trading-services/reference-materials.html
    Why not obtained
    Not needed for any fact beyond the data items already held; URL listed in laws/_work/hk-fetch.tsv for the Mac-host worker.
    Affects
    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.

    Missing document
    e-Legislation PDF exports (e.g. https://www.elegislation.gov.hk/hk/cap615!en.pdf)
    Where it might be
    https://www.elegislation.gov.hk
    Why not obtained
    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.
    Affects
    hk.law-amlo-5chk.law-cap629hk.law-ier

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

    Missing document
    HKGX Rules and Regulations
    Where it might be
    https://www.hkgx.com.hk (member area or regulatory communication)
    Why not obtained
    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.
    Affects
    hk.law-hkgx-ruleshk.st-11hk.ctl-hkgx-bars

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

    Missing document
    LBMA Good Delivery current list (location column)
    Where it might be
    https://www.lbma.org.uk/good-delivery/gold-current-list
    Why not obtained
    The LBMA list page is assigned to laws/_international (another session); in r1 it was script-rendered.
    Affects
    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.

    Missing document
    Inland Revenue (Amendment) Bill 2026 on fund/family-office concessions; IRD Departmental Interpretation and Practice Notes on source of trading profits
    Where it might be
    https://www.legco.gov.hk ; https://www.ird.gov.hk
    Why not obtained
    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).
    Affects
    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).

    Missing document
    Cap. 537 subsidiary legislation (Cap. 537A-537CO)
    Where it might be
    DoJ open data hkel_c_leg_cap_301_cap_600_en.zip (already on the Mac host, laws/_work/hk-xml)
    Why not obtained
    Held as XML inside the downloaded ZIP but not converted and read in this pass (about 90 instruments); keyword search only.
    Affects
    hk.ctl-un-sanctions

Routes through Hong Kong SAR China

Country pairs

Sources

Every source this country's research cites, with how much of it was read and how.