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黄金

澳大利亚至中国香港特别行政区

核查于 2026-09-29

以研究形式发布的公开法律与官方指引,不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译,调查结果和引文未翻译。

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The Australia-Hong Kong FTA (A-HKFTA, done 26 Mar 2019, in force for Australia 17 Jan 2020) does not change gold treatment: Hong Kong has no duty, VAT or licence on gold for any origin. Hong Kong is Australia's largest HS 7108 destination (2024: about 80 t, US$5.8bn), and the two sides' figures agree within about 6%. Onward movement to the Mainland needs a PBoC permit (hk.ctl-mainland-permit).

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      • In 2016 the ABS said it reassigns some Hong Kong-destined gold exports to China as the likely final destination; if still applied, Australia's recorded exports to Hong Kong understate physical shipments. The close 2024 match with Hong Kong's figures suggests little such adjustment now, but this was not confirmed.

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