HKSAR is a free port and does not levy any Customs tariff on imports and exports. Excise duties are levied only on four types of dutiable commodities, namely:
A passenger aged 18 or above is allowed to bring into Hong Kong, for his own use, 1 litre of alcoholic liquor with an alcoholic strength above 30% by volume measured at a temperature of 20℃ exempted from duty.
If the passenger holds a Hong Kong Identity Card, he must have spent 24 hours or longer outside Hong Kong.
A passenger aged 18 or above is allowed to bring into Hong Kong, for his own use, the following quantity of tobacco products exempted from duty:
There are no duty-free concessions for dutiable goods for trade, business or commercial purposes. When carrying such goods, passengers are required to:
Passengers are liable to prosecution or payment of penalty if they fail to comply with the respective provisions of the Dutiable Commodities Ordinance, Chapter 109, Laws of Hong Kong.
Incoming passengers, who fail to declare or make a false or incomplete declaration to a Customs officer on the quantity of dutiable goods in their possession which are in excess of the duty-free concessions are liable to prosecution. The Department may consider imposing penalty on offences compoundable under the Dutiable Commodities Ordinance, Chapter 109, Laws of Hong Kong.
The penalty for passengers carrying prohibited / controlled item depends on the respective legislation governing its importation and exportation.