Hong Kong - Country Commercial Guide
Import Tariffs-Hong Kong & Macau

Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market

Last published date: 2021-03-04

Hong Kong

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. The excise tax on distilled spirits is 100 percent, and the rate for unleaded gasoline is US$0.78 per liter. Duties on wine and beer were reduced to 0 percent effective February 27, 2008. Lastly, a steep “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

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