Hong Kong - Country Commercial Guide
Customs Regulations-Hong Kong & Macau

Includes customs regulations and contact information for this country's customs office.

Last published date: 2021-03-12

Customs valuation is only an issue for the taxable items listed above. The tax on tobacco is by quantity: HK$1,906 (US$244) for every 1,000 cigarettes and HK$2,455 (US$315) per kilogram for cigars. The tax on distilled spirits is 100 percent. The tax on petroleum products is by both volume and value. The value is based on the bill of lading as long as it represents a reasonable market value. The tax on automobiles is based on both retail price and engine size.

For more information about Hong Kong customs regulations, please check the Hong Kong Customs and Excise Department’s website. For information about Macau customs, please check the Macau Customs Services website.

U.S. Immigration and Customs Enforcement (formerly U.S. Customs Service) maintains an office in Hong Kong. It can be contacted at:

U.S. Immigration and Customs Enforcement

U.S. Consulate General

Address: 26 Garden Road, Central

Hong Kong

Inquiry Hotline: (852) 2524-1136

Fax: (852) 2810-6550