In general, imports into HKSAR are tax-free except:

• motor vehicles for use on the road which are subject to a First Registration Tax administered by the Transport Department; and
• the four types of dutiable commodities which are subject to excise duties, irrespective of whether they are imported or locally manufactured. These goods are liquors, tobacco, hydrocarbon oil and methyl alcohol.

There is no tax or excise duty on exports from HKSAR.

In HKSAR, the import of live animals is subject to control by the Agriculture, Fisheries and Conservation Department.

As stipulated in Regulation 3(f) of the Import and Export (Registration) Regulations, Chapter 60E, Laws of Hong Kong, articles fall within the condition of "personal baggage including any article which is shown to the satisfaction of the Commissioner to be imported or exported otherwise than for trade or business" are exempted from lodging import or export declaration.