Dutiable Commodities (C&ED)

The Customs and Excise Department is responsible for protection and collection of revenue on four types of dutiable commodities which are liquors, tobacco (except [smokeless tobacco](/en/service-enforcement-information/trade-facilitation/prohibited-articles/controlled-imports/index.html#tobacco) and [alternative smoking products](/en/service-enforcement-information/trade-facilitation/prohibited-articles/controlled-imports/index.html#alt_smoking_prod)), certain hydrocarbon oil and methyl alcohol. For [liquors](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/types-and-duty-rates/index.html#liquor), duties are generally assessed according to their alcoholic strength and values. For [tobacco](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/types-and-duty-rates/index.html#tobacco), [hydrocarbon oil](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/types-and-duty-rates/index.html#hydrocarbon_oil) and [methyl alcohol](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/types-and-duty-rates/index.html#methyl_alcohol), duties are charged at specific rates per unit quantity. <div class="accordion-wrap"> <div id="licence" class="accordion"> [Licence and Permit Application](javascript:;) <div id="accordion-content-n1" class="accordion-content" aria-hidden="true" aria-labelledby="accordion-control-n1"> <div class="inner"> For revenue protection and control of [dutiable commodities](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/types-and-duty-rates/index.html), a relevant [licence](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/about-licences/index.html) issued by the Customs and Excise Department is required for: - the importation, exportation or manufacturing of dutiable commodities; and - the storage of dutiable commodities which are not exempted from duty and on which duty has not been paid. A relevant [permit](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/about-permits/index.html) is also required for the removal of dutiable commodities. A person may be liable to a maximum penalty of a fine of $2,000,000 and seven-year imprisonment if he / she fails to obtain a relevant licence or permit. Where a person commits an offence with intent to avoid payment of duty, an additional fine not exceeding 10 times of the amount of duty payable on the dutiable goods may also be imposed. **Click [here](/hcms/filemanager/en/share/pdf/User_Guidebook_for_Dutiable_Commodities_en.pdf) to download "User Guidebook for Dutiable Commodities"** </div> </div> </div> <div id="clearance" class="accordion"> [Payment and Refund of Duty](javascript:;) <div id="accordion-content-n2" class="accordion-content" aria-hidden="true" aria-labelledby="accordion-control-n2"> <div class="inner"> ## Payment Duty has to be paid upon delivery of the dutiable goods from the importing carrier or bonded warehouse to local market. The Office of Dutiable Commodities Administration of the Department performs duty assessment on the dutiable goods. A [removal permit](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/about-permits/index.html) for duty-paid goods will be issued upon payment of duty. No duty is levied on dutiable goods being removed to a bonded warehouse, for export or use as ships' stores on board ships, aircraft or trains. For incoming passengers having dutiable commodities not entitled to or in excess of the [exempted quantities](/en/service-enforcement-information/passenger-clearance/duty-free-concessions/index.html), they are required to use the [Red Channel](/en/service-enforcement-information/passenger-clearance/red-green-channel-system/index.html) to make declaration to the Customs officers for making duty payment of the goods. ----- ## Refund The Commissioner of Customs and Excise may grant a refund of duty subject to the following conditions prescribed under [the Dutiable Commodities Ordinance, Chapter 109](https://www.elegislation.gov.hk/hk/cap109!en) and [the Dutiable Commodities Regulations, Chapter 109A, Laws of Hong Kong](https://www.elegislation.gov.hk/hk/cap109A!en):

1. duty-paid goods exported from the the Hong Kong Special Administrative Region (HKSAR) with the written consent of the Commissioner provided that the duty refunded shall in no case exceed the duty paid on the goods; 2. duty-paid goods imported that the description, quality, state or condition not in accordance with the contract of sale or damaged in transit and subsequently destroyed in the HKSAR or returned to the supplier outside the HKSAR with the written consent of the Commissioner; 3. duty-paid goods used in manufacture of dutiable goods provided that the duty refunded shall in no case exceed the duty paid on the goods; 4. duty-paid goods supplied for consular use; 5. duty-paid goods drawn as samples for analysis by the Government Chemist; 6. reasonable quantity of duty-paid fuel placed in the fuel tank of any pleasure vessel of more than 60 tons net register and for use by that vessel in reaching an identified port outside HKSAR; and 7. duty-paid light diesel oil used in franchised buses. ### Application Applicants should furnish the application form ([CED 28A](/hcms/filemanager/common/pdf/pdf_forms/ced28a.pdf) / [Online Form](https://eform.cefs.gov.hk/form/ced009/en/)) for refund of duty together with all relevant supporting documents to: Customs & Excise Department Office of Dutiable Commodities Administration Excise Statistics and Research Division 3/F, Customs Headquarters Building 222 Java Road, North Point Hong Kong </div> </div> </div> <div class="accordion"> [Warehouse and Customs Attendance](javascript:;) <div id="accordion-content-n3" class="accordion-content" aria-hidden="true" aria-labelledby="accordion-control-n3"> <div class="inner"> Dutiable goods should be stored in a bonded warehouse unless the full duty is paid. Any persons operating a warehouse for the storage of dutiable goods should possess a warehouse licence and are required to ensure safekeeping and accurate recording of the goods in their warehouses. - [List of General Bonded Warehouses, Public Bonded Warehouses and C\&E Warehouses](/hcms/filemanager/en/share/pdf/DC_Warehouse_list.pdf)[Corresponding Excel File](/hcms/filemanager/en/share/xlsx/list_of_warehouse_en.xlsx)[Corresponding CSV File](/hcms/filemanager/en/share/csv/list_of_warehouse_en.csv)[Data Specification for Corresponding CSV File](/hcms/filemanager/en/share/pdf/list_of_warehouse_dict_en.pdf) - <div class="showhideWrap"> [How to Arrange Customs Attendance<span></span>](javascript:;) <div id="arrange" class="showhideContent"> Customs attendance is necessary in the following circumstances: - destruction of dutiable goods; - sample drawing; - checking of markings; - denaturing of liquors; and - appointment of Customs attendance has been imposed as a permit condition. Apart from supervision of destruction of dutiable goods or specially required by the Department, Customs attendance fees are generally waived. Customs attendance appointments should be made [in writing](/hcms/filemanager/common/pdf/pdf_forms/ced383.pdf) at least ONE working day in advance by: - ## Fax (852) 3525 1290 or - ## Electronic Data-Interchange System for Dutiable Commodities Permits (EDI-DCP) - [User's Guidebook](/hcms/filemanager/en/content_184/User_Guidebook_for_Dutiable_Commodities_en.pdf) ## Enquiries Tel : (852) 2424 4496 Email: <customsenquiry@customs.gov.hk> </div> </div> </div> </div> </div> <div class="accordion"> [Other Information](javascript:;) <div id="accordion-content-n4" class="accordion-content" aria-hidden="true" aria-labelledby="accordion-control-n4"> <div class="inner"> - [Engagement of licensed importers/exporters for the import/export of liquor to/from Hong Kong (Contact Information List)](/hcms/filemanager/en/share/pdf/list_of_ie_licence_liquor_entc.pdf) - Public Forms

- [Licence and Permit Application](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/public-forms/index.html#licence_and_permit) - [Excise Operation and Customs Attendance](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/public-forms/index.html#excise_operation_and_customs_attendance) - [Code Application](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/public-forms/index.html#code_application) - [Refund Application](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/public-forms/index.html#refund_application) - [Import and Export Statement](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/public-forms/index.html#import_and_export) - [Sample Code of Conduct For Dutiable Commodities Licensees](/hcms/filemanager/en/share/pdf/code_of_conduct_e.pdf) - <span id="facilitation">Facilitation Measures for Wine and Liquors with an Alcoholic Strength of Not More Than 30%</span> - [Removal of Licensing/Permit Arrangements](/hcms/filemanager/en/share/pdf/fact_sheet_eng.pdf) - [Import of Wine Introduced by the Department](/hcms/filemanager/en/share/pdf/import_of_wine_e.pdf) <!-- end list --> - [Public Forms (Dutiable Commodities)](/en/service-enforcement-information/trade-facilitation/dutiable-commodities/public-forms/index.html) - [Sample Code of Conduct For Dutiable Commodities Licensees](/hcms/filemanager/en/share/pdf/code_of_conduct_e.pdf) </div> </div> </div> <div class="accordion btn-only"> [FAQs](/en/service-enforcement-information/trade-facilitation/faqs/index.html#dutiable) </div> <div class="accordion btn-only"> [Contact Us](/en/service-enforcement-information/trade-facilitation/contact-us/index.html) </div> </div> Please download the [Adobe Acrobat Reader](http://www.adobe.com/products/acrobat/readstep.html) to view the PDF document. <div id="div_generated_pagename" style="display:none;"> Dutiable Commodities </div>