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Under the Import and Export (Registration) Regulations, every person who imports or exports any article other than an exempted article is required to lodge with the Commissioner of Customs and Excise an accurate and complete import or export/re-export declaration within 14 days after the importation or exportation of the article.
Types of Declarations
Import Declaration Form 1 - for imports of non-food items
Import Declaration Form 1A - for imports of food items only
Import Declaration Form 1B - for imports of articles
Export/Re-export Declaration Form 2 - for exports of Hong Kong made non-clothing and non-footwear items
Export Declaration Form 2A - for exports of Hong Kong made clothing and footwear items
Export/Re-export Declaration Form 2B - for exports/re-exports of articles
Late Lodgement Penalty
A penalty charge calculated according to the following table is required to be paid in respect of each declaration not lodged within 14 days after the importation/exportation:
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Penalty payable where a declaration is lodged |
Total value of articles specified in a declaration |
Within one month and 14 days after the importation/exportation |
After one month and 14 days but within two months and 14 days after the importation/exportation |
After two months and 14 days after the importation/exportation |
Not exceeding $20,000 |
HK$20 |
HK$40 |
HK$100 |
Exceeding $20,000 |
HK$40 |
HK$80 |
HK$200 |
Exempted Articles
(a) transhipment cargo;
(b) transit cargo;
(c) articles imported or exported by the Government or the armed forces of the Crown;
(d) ships' stores including bunker fuel, for use by or consumption on board the vessel on which the stores are carried. (L.N. 235 of 1973)
(e) aircraft stores, including aviation fuel, for use by or consumption on board the aircraft on which the stores are carried; (L.N. 23 of 1976)
(f) personal baggage including any article which is shown to the satisfaction of the Commissioner to be imported or exported otherwise than for trade or business, but not including motor vehicles; (L.N. 297 of 1979)
(g) any postal packet the contents of which are valued at less than $4000;
(h) any article-
(i) which consists solely of, and is marked clearly as, advertising material and which is supplied free of charge;
(ii) which consists solely of, and is marked clearly as, a sample of any product and which is intended, to the satisfaction of the Commissioner, to be distributed free of charge for the purpose of advertising the article of which it is a sample;
(iia) value at less than $1000, which consists solely of a sample of any product and is intended, to the satisfaction of the Commissioner, to be used for the purpose of advertising the article of which it is a sample; (L.N. 235 of 1973; L.N. 46 of 1984)
(iii) which is imported solely for the purpose of exhibition and which is intended, to the satisfaction of the Commissioner, to be exported after it has been exhibited and is neither sold nor disposed of in any other way in Hong Kong; (L.N. 256 of 1984)
(iv) which is exported solely for the purpose of exhibition and which is intended, to the satisfaction of the Commissioner, to be imported after exhibition; (L.N. 235 of 1973)
(v) which is imported after having been exported for exhibition in accordance with sub-paragraph (iv); (L.N. 46 of 1984)
(vi) which is imported or exported under and in accordance with an A.T.A. Carnet;
(vii) which is imported solely for the purpose of being used in a sports competition and which is intended, to the satisfaction of the Commissioner, to be exported after the competition and is neither sold nor disposed of in any other way in Hong Kong; (L.N. 46 of 1984)
(viii) which is exported solely for the purpose of being used in a sports competition and which is intended, to the satisfaction of the Commissioner, to be imported after the competition; or (L.N. 46 of 1984)
(ix) which is imported after having been exported for use in a sports competition in accordance with sub-paragraph (viii); (L.N. 75 of 1970; 46 of 1984)
(i) marine fish, including edible crustaceans, molluscs and other similar edible products derived from the sea, arriving in Hong Kong direct from fishing grounds on fishing craft registered or licensed in Hong Kong; (L.N. 256 of 1984)
(j) gifts of a personal nature where no payment is or is to be made by the receiver thereof;
(k) used empty freight containers which are-
(i) regularly imported and exported; and
(ii) used solely for the carriage of articles which are imported or exported; (L.N. 75 of 1970)
(l) any aircraft part or accessory imported or exported by an air transport undertaking operating air services on international or regional routes, the principal place of business of which is situated outside Hong Kong, for the purpose of being- (66 of 2000 s. 3)
(i) used in the repair or maintenance of aircraft owned or chartered by such undertaking and operated by it on any international or regional air route; or (66 of 2000 s. 3)
(ii) given in non-profitable exchange for any other aircraft part or accessory to any other similar air transport undertaking for a similar use,
and which is used for such purpose or so exchanged and used; (L.N. 23 of 1976)
(m) any article imported by a transport undertaking operating sea or air freight transport services on international or regional routes, the principal place of business of which is situated outside Hong Kong, for the purpose of being used in the repair and maintenance of freight containers operated by that undertaking in the transport of goods by sea or air on its international or regional routes and which is used for such purpose; (L.N. 23 of 1976; L.N. 384 of 1987; 66 of 2000 s. 3)
(n) banknotes and coins after issue into circulation, being legal tender in any country. (L.N. 384 of 1987)
(o) any radio and television production and broadcasting equipment and specially adapted radio or television vans and their equipment-
(i) which is owned and imported by a person established or resident outside Hong Kong; and
(ii) which is intended, to the satisfaction of the Commissioner, to be exported after having been used in Hong Kong; (L.N. 639 of 1994)
(p) any means of transport for the purpose of being used as a means of conveyance at the time when it is being imported or exported, other than those which are imported or exported as cargo or part thereof. |
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| Source: The Customs and Excise Department, The Government of HKSAR |
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