What items are taxable on import into the Hong Kong Special Administrative Region (HKSAR) and what items are subject to export tax?
In general, imports into HKSAR are tax-free except:
- motor vehicles for use on the road which are subject to a First Registration Tax administered by the Transport Department; and
- the four types of dutiable commodities which are subject to excise duties, irrespective of whether they are imported or locally manufactured. These goods are liquors, tobacco, hydrocarbon oil and methyl alcohol.
There is no tax or excise duty on exports from HKSAR.