Hong Kong is a free port that does not levy a customs tariff. The Hong Kong Government levies excise duties on four commodities: hard alcohol (distilled spirits), tobacco, hydrocarbon oil, and methyl alcohol. In October 2024, the Hong Kong government reduced the excise tax on spirits, applying a 100% duty on the first HK$200 (US$26) of the import value and a 10% duty on the portion exceeding HK$200. This new tax structure applies to liquor with over 30% ABV, while spirits below 30% ABV, beer, and wine remain at 0%. Duties on wine and beer were reduced to 0 percent effective February 2008. The rate for unleaded gasoline is US$0.78 per liter. Lastly, a “First Registration Tax,” which ranges from 35-100 percent of price, is levied on new car purchases. The current list of dutiable goods and corresponding rates and other detail information is available at the Customers and Excise Department website.
To inquire about specific product contact:
Customs and Excise Department
Address: Customs Headquarters Building
222 Java Road, North Point
Hong Kong
Tel: (852) 3759-2606
Fax: (852) 2541-3039 (Office of Dutiable Commodities Administration)
Macau is a free port with no tariffs on general imports. Macau, however, does impose a consumption tax on alcohol, tobacco, and fuels, ranging from 5-20 percent (based on cost, insurance, and freight) and a motor vehicle tax of 24-72 percent on imported motorcycles and motor vehicles (based on the initial sale price). More information is available at Macau Customs Service website.
To inquire about specific product contact:
Macau Customs Service
Rua S. Tiago da Barra
Doca D. Carlos I, SW
Customs Headquarters, Macau
Tel: (853) 2855-9944
Fax: (853) 2837-1136 Email: info@customs.gov.mo