Importing into Hong Kong

A parcel to Hong Kong pays no customs duty and no VAT or sales tax, whatever its value. Hong Kong is a free port: the Customs and Excise Department (C&ED) levies no tariff on imports or exports and runs no value added or general services tax. Excise duty is charged on four groups of goods only, liquor, tobacco, hydrocarbon oil and methyl alcohol, and a few product groups need a licence or are banned outright.

Rules as of 30 October 2026.

Does Hong Kong charge import duty or VAT?#

Hong Kong charges neither customs duty nor VAT on imported goods. The C&ED describes Hong Kong as a free port with no customs tariff on imports or exports, no tariff quota or surcharge, and no value added or general services tax, so a buyer normally pays nothing to customs on clothing, electronics, cosmetics or books.

Hong Kong runs its own customs system, separate from mainland China's. A parcel addressed to Hong Kong doesn't follow the mainland's ecommerce limits or parcel tax rates, which are covered in the China guide. The Hong Kong country page has the data border.bot uses.

Which goods pay excise duty in Hong Kong?#

Excise duty in Hong Kong falls on four classes of dutiable commodities: liquor, tobacco, hydrocarbon oil and methyl alcohol. For an online seller, liquor and tobacco are the ones that matter. Wine pays no duty, and nor does any liquor of 30% alcohol or less, so the duty only bites on spirits and cigarettes.

For a bottle of liquor above 1 liter, the same two tiers apply to the value per liter, multiplied by the volume. Here is the liquor duty on one bottle. A 700 ml bottle of whisky at 40% alcohol with a value of HK$600 pays 100% on the first HK$200 and 10% on the remaining HK$400, so HK$200 plus HK$40, a total of HK$240.

What paperwork does a shipment to Hong Kong need?#

Anyone importing goods into Hong Kong, other than exempted articles, must lodge an accurate and complete import declaration within 14 days of arrival, electronically through a government-appointed service provider. The C&ED asks importers to have their carrier mark any exempted category on the cargo manifest, so ask your carrier how it treats your parcels.

A declaration carries a small charge. For non-food goods it is HK$0.20 on the first HK$46,000 of value plus HK$0.125 for each further HK$1,000 or part of it, rounded up to the nearest 10 cents, and the charge has been capped at HK$200 per declaration since 1 August 2018. Food imports pay HK$0.20 per declaration whatever the value. Late lodgement adds a penalty of HK$20 to HK$200, depending on how late the declaration is and its value.

A commercial invoice with a clear description, value and HS code gives the carrier what it needs for the declaration, and the commercial invoice generator produces one.

What can't be shipped to Hong Kong?#

Hong Kong controls imports of a defined set of goods through licences, permits or certificates issued in advance by the relevant government department, and anything shipped without the right document is a prohibited article. For online sellers, the rule that bites hardest is the ban on alternative smoking products, in force since 30 April 2022.

Alternative smoking products include e-cigarettes and other vaping devices, their parts and accessories, e-liquids, heated tobacco sticks and herbal cigarettes. Nobody may import them into Hong Kong by parcel, cargo or in their baggage, in any quantity, even for personal use. Importing them carries a fine of up to HK$2,000,000 and 7 years in prison on conviction on indictment. Transit and air transhipment cargo are exempt, but that doesn't help a parcel addressed to a Hong Kong buyer.

Goods that pass customs can still need a licence from another department, so check before you list anything in a regulated category such as medicines. border.bot Restrict flags restricted goods per product and destination.

Tips for sellers shipping to Hong Kong#

Hong Kong is a low-friction market for most goods, so a seller's work there is mostly about the few controlled product groups and the declaration the carrier files. Keep the checkout free of duty and tax lines, keep banned products out of the catalog, and give the carrier the details it needs.

• Don't add duty or VAT to Hong Kong checkout prices: there are none on ordinary goods.
• Keep vapes, e-liquids and heated tobacco out of your Hong Kong catalog entirely.
• Treat spirits and tobacco as specialist shipments with their own excise and permit requirements.
• Give your carrier a full description and value so it can lodge, or exempt, the import declaration.

Common questions#

Is there import tax in Hong Kong?#

No. Hong Kong levies no customs tariff and no VAT or general services tax. Excise duty applies only to liquor above 30% alcohol, tobacco, hydrocarbon oil and methyl alcohol.

Is there a de minimis value in Hong Kong?#

Hong Kong doesn't need one for duty, because ordinary goods pay no duty or VAT at any value. Importers of non-exempted goods still lodge a declaration, which carries a small charge capped at HK$200.

Can I ship e-cigarettes to Hong Kong?#

No. Importing alternative smoking products, including e-cigarettes, e-liquids and heated tobacco products, has been banned since 30 April 2022, in any quantity and even for personal use.

Sources#

• Cargo clearance (opens in a new tab), Customs and Excise Department, accessed 30 October 2026
• Dutiable commodities: types and duty rates (opens in a new tab), Customs and Excise Department, accessed 30 October 2026
• Import and export declaration (opens in a new tab), Customs and Excise Department, accessed 30 October 2026
• Prohibited articles (opens in a new tab), Customs and Excise Department, accessed 30 October 2026
• Ban on alternative smoking products: frequently asked questions (opens in a new tab), Tobacco and Alcohol Control Office, Department of Health, accessed 30 October 2026