IMPORT DESTINATION

Importing Into 🇭🇰 Hong Kong

CUSTOMS AUTHORITYHong Kong Customs and Excise Department

STANDARD VAT0%

DE MINIMIS (USD)US$0

De Minimis Threshold

THRESHOLD (USD)

US$0

LOCAL CURRENCY

HKD 0 (effectively zero — most goods enter duty-free)

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Hong Kong is a free port with no general customs tariff on the vast majority of goods. Duties apply only to four categories of dutiable goods: liquor, tobacco, methyl alcohol, and hydrocarbon oil. There is therefore no meaningful de minimis threshold in the way that exists in countries with broad tariff schedules. The absence of a general tariff makes Hong Kong one of the world's most open import regimes for most goods.

As of: 2023-01-01

VAT / GST on Imports

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Import/Export Declaration (Trade Single Window — for commercial shipments)
02	Commercial Invoice
03	Packing List
04	Airway Bill or Bill of Lading
05	Strategic Commodity Licence (for controlled technology and dual-use goods)
06	CITES Permit (for endangered species)
07	AFCD import permit (for animals and animal products)
08	Dangerous Drugs licence (for controlled pharmaceuticals)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Controlled drugs and psychotropic substances (Dangerous Drugs Ordinance — prescription required)
⚠Firearms and ammunition (Firearms and Ammunition Ordinance — police licence required)
⚠Certain food products (Food and Environmental Hygiene Department import licence may be required)
⚠Animals and animal products (AFCD health permits required)
⚠Endangered species products (CITES permit required)
⚠Strategic commodities — certain electronics, software, and dual-use goods (Import and Export Ordinance licence required)
⚠Pharmaceutical products (Pharmacy and Poisons Ordinance registration)

Prohibited Import Categories

✗Controlled dangerous drugs (heroin, cocaine, cannabis, etc.)
✗Obscene publications and articles
✗Seditious publications (under the National Security Law)
✗Counterfeit currency
✗Products from endangered species without CITES permits
✗Certain weapons (offensive weapons, military-style firearms without licence)

Special Notes

01Hong Kong operates as a separate customs territory from mainland China — goods crossing the border between HK and mainland China are subject to customs procedures in both directions.
02Hong Kong is a Special Administrative Region (SAR) of China under the 'One Country, Two Systems' framework — its customs regime is distinct from China's General Administration of Customs.
03There is no VAT or GST in Hong Kong — this makes it a major re-export and trading hub for the region.
04Hong Kong's free port status means it is one of the world's busiest transshipment hubs — goods from many origins flow through without customs duties.
05The Strategic Commodities Licensing (SCL) system controls export and import of dual-use goods, including certain electronics, which is particularly relevant for shipments that could affect national security.
06Since the 2020 National Security Law, customs authorities may also screen materials for national security-related prohibited content.
07Traveler entry from mainland China: separate customs controls apply even for same-day crossings.