Duly completed application form can be returned in person or by mail to the
Licence Unit. Office of Dutiable Commodities Administration, Customs and Excise
Department, 3/F, Customs Headquarters Building, 222 Java Road, North Point
Hong Kong.
How is an Application Processed
Licences to
Import, Export,
Manufacture and
Store Dutiable
Commodities
Upon receipt of your licence application, the Licence Unit will normally contact
you within three working days to make an appointment for an inspection of the
premises concerned or to arrange for an interview with the appointed responsible
person(s). All customs officers possess a warrant card bearing his photograph. You
will be notified of the result within 10 working days after the inspection or the
interview. The licence fee shall not be paid until the application has been approved.
If anyone approaches you for money or other advantages in connection with the
application, you should report to the Customs and Excise Department, the police or
the ICAC. Offering money or advantages for any convenience in the processing of an
application is also an offence and the person making the offer is liable to prosecution.
Enquiries
Enquiries on the application for Dutiable Commodities Licences can be made to:
Senior Clerical Officer (Licence Unit)
Office of Dutiable Commodities Administration
3/F, Customs Headquarters Building
222 Java Road
North Point
Hong Kong
Tel.: 37592398
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Printed by the Government Logistics Department
Hong Kong Special Administrative Region Government
HKSAR Governament Website: http://www.gov.hk
11/2010
how to
apply
HOW TO APPLY FOR
LICENCES TO IMPORT, EXPORT,
MANUFACTURE AND STORE
DUTIABLE COMMODITIES
Hong Kong is a free port with no tariffs on general imports. However, there is excise
duty on alcoholic liquors, tobacco, hydrocarbon oil, and methyl alcohol. This is
prepaid by the seller and included in the price, so it often goes unnoticed.
In Hong Kong, the Customs and Excise Department enforces the Dutiable
Commodities Ordinance. Cap 109, to administer all dutiable commodities and
prevent evasion of duty.
What are Dutiable Commodities
Dutiable Commodities Ordinance applies to the following four categories of goods:
(1) alcoholic liquors liquors such as mow toi, ko leung, brandy, whisky. gin, rum, vodka and
ethyl alcohol;
(2)
tobacco tobacco products such as cigarettes, cigars. smoking tobacco,
unmanufactured leaf tobacco and Chinese prepared tobacco. excluding
smokeless tobacco;
(3)
hydrocarbon oil including motor spirit, aircraft spirit, kerosene and light diesel oil;
(4)
methyl alcohol a chemical for industrial use only, commonly known as 'wood alcohol'
which may cause death or loss of eyesight if consumed.
Dutiable goods are any of the above goods which are not exempt from duty which
are not exempt from duty and on which the full duty prescribed by law has not been
paid.
Who Requires a Licence
Any person who imports, exports, stores or manufactures dutiable commodities
is required to possess a relevant licence; otherwise he will be prosecuted. The
maximum penalty is a fine of $1 ,000,000 and imprisonment for two years.
Classification of Dutiable Commodities Licences
Licences come in three types:
(1) Import and Export Licence - for the import or export of the type(s) of
dutiable commodities specified;
(2)
Manufacturer's Licence - for the manufacture of the type{s) of dutiable
commodities specified;
(3)
Public Bonded Warehouse Licence. General Bonded Warehouse Licence or
Licensed Warehouse Licence - for the storage of the type(s) of dutiable
commodities specified.
Note:
Application for a licence to sell liquor for immediate consumption on
the premises where it is sold should be made 10 the appropriate Liquor
Licensing Office of the Food and Environmental Hygiene Department.
Enquiries can be made to:
(A) Liquor Licensing Office of the Food and Environmental Hygiene
Department (for the premises in the urban area)
Tel.: 2879 5779 (Hong Kong & Island) or 2729 1126 (Kowloon)
(B) Liquor Licensing Office of the Food and Environmental Hygiene
Department (for the premises in the New Territories)
Tel.: 31839255
Points to Note in Applying for a Dutiable Commodities Licence
(1) An application must be filed by a company (the applicant) registered with the
Business Registration Office of the In land Revenue Department.
(2) The applicant must appoint a responsible person for the intended activities of
the licence under application.
(3) The responsible person should normally be a Hong Kong resident holding a
Hong Kong Identity Card. Otherwise. a Hong Kong resident holding a Hong
Kong Identity Card should also be appointed as the second responsible
person.
(4) The applicant must produce proof of landlord or tenancy agreement on the
business address.
(5) Applicants dealing in hydrocarbon oil products (e.g. petrol and diesel) or
storing a large quantity of liquor must possess a relevant Licence for Storage
of Dangerous Goods issued by the Fire Service Department.
Where to Make an Application
Licence application forms may be obtained from the following Customs and Excise
Department office:
Licence Unit
Office of Dutiable Commodities Administration
3/F, Customs Headquarters Building
222 Java Road
North Point
Hong Kong