Any persons importing or exporting any articles are requested to advise their carriers / forwarders to indicate clearly on the cargo manifests the relevant category of the exempted articles of their consignments in order to facilitate verification by the Department.

• Types of Declaration Forms

  There are six types of declaration: -

  • Import Declaration for non-food items (Form1)
  • Import Declaration for food items classified in Appendix I of the current Hong Kong Imports and Exports Classification List (Harmonized System) (Form 1A)
  • Export / Re-export Declaration for export / re-export items except HK manufactured clothing and footwear items (Form 2)
  • Export Declaration for HK manufactured clothing and footwear items specified in Schedule 1 to the Industry Training (Clothing Industry) Ordinance, Chapter 318, Laws of Hong Kong (Form 2A)
  • Import Declaration for articles exempted from declaration charge (Form 1B)
  • Export / Re-export Declaration for articles exempted from declaration charge (Form 2B)
• How to Complete and Lodge Import / Export Declarations
• Where and How to Lodge the Declaration

  Declarations are to be lodged electronically through the following service providers appointed by the Government:

  • Brio Electronic Commerce Limited
  • Global e-Trading Services Limited
  • Tradelink Electronic Commerce Limited
• Misuse types of Import or Export / Re-export Declaration Forms

  • All declaration forms lodged to the Commissioner must be accurate and complete according to the Import and Export (Registration) Regulations. Lodging declaration in an inappropriate form shall be deemed not to have been lodged the declaration of the articles.
  • For misuse of declaration form type, traders are required to re-lodge a declaration using a correct type of import or export/re-export declaration form and shall be liable for payment of late lodgement penalty and/or relevant declaration charge.
  • After re-lodging a correct declaration, traders must inform the Government of the use of a wrong type of declaration form by submitting a written notification as soon as possible. In the notification, you should provide relevant details, clearly state the reason(s) for using the wrong type of declaration form, and the UDR numbers of the correct and corresponding incorrect declarations for the Government to follow-up. If necessary, the Government will request you to provide relevant information for verification (e.g. production of relevant documentary evidence such as bill of lading for examination).
  • Any person who knowingly or recklessly lodges any declaration with the Commissioner that is inaccurate in any material particulars shall be liable to prosecution.
  • For enquiries, please call the "Enquiry Hotline" at 2707 7748 or email to customsenquiry@customs.gov.hk

Charge for each import and export declaration capped at $200 from 1 August 2018

With effect from 1 August 2018, the charge for each import and export declaration will be capped at $200. The cap will apply to goods imported, exported or re-exported to and from Hong Kong on or after 1 August 2018. The declaration charge remains unchanged at the following rates. For enquiries, please call 2707 7748 or email customsenquiry@customs.gov.hk.

^{1 For exports of Hong Kong manufactured clothing and footwear items specified in the Schedule 1 to the Industrial Training (Clothing Industry) Ordinance, Chapter 318, Laws of Hong Kong, Clothing Industry Training Levy of $0.3 in respect of each $1,000 value or part thereof in addition to the declaration charge will be required.}

• Late Lodgement Penalty

  A penalty charge is required in respect of each declaration not lodged within 14 days after the importation or exportation of the goods.

  • If the total value of articles stated in a declaration does not exceed $20,000:
    • the penalty payable is $20 for lodgement within 1 month and 14 days after the importation or exportation;
    • $40 for lodgement within 2 months and 14 days after the importation or exportation; and
    • $100 for lodgement after 2 months and 14 days after the importation or exportation.
  • If the total value of articles stated in a declaration exceeds $20,000, the above penalty charges will be doubled to $40, $80 and $200 respectively.
• Recovery of Declaration Charge

  By virtue of Regulation 10 of the Import and Export (Registration) Regulations, Chapter 60E, Laws of Hong Kong, the Commissioner of Customs & Excise may impose a penalty on any person who has short-paid Import and Export Declaration Charge, at a sum of not more than 20 times of the short-paid amount (but not exceeding $10,000) for each Import / Export / Re-export Declaration lodged. Any person receiving demand notice for the penalty from the Government of the HKSAR should make the payment within 14 days from the date of issuance of the notice.

  Any person who is required to pay penalty may object or appeal by following the procedures set out in Regulation 10 of the Import and Export (Registration) Regulations, Chapter 60E, Laws of Hong Kong.

• Recovery of Clothing Industry Training Levy

  By virtue of Section 25 of the Industrial Training (Clothing Industry) Ordinance, Chapter 318, Laws of Hong Kong, the Commissioner of Customs & Excise may impose a surcharge on any person who has short-paid Clothing Industry Training Levy, at a sum of not more than 20 times of the short-paid amount (but not exceeding $10,000) for each Export Declaration lodged. Any person receiving demand notice for the surcharge from the Government of the HKSAR should make the payment within 14 days from the date of issuance of the notice

  Any person who is required to pay surcharge may object by following the procedures set out in Section 28 of the Industrial Training (Clothing Industry) Ordinance, Chapter 318, Laws of Hong Kong.

  An objector who is aggrieved with the objection results may appeal to the District Court by following the procedures set out in Section 29 of the Industrial Training (Clothing Industry) Ordinance, Chapter 318, Laws of Hong Kong.