Hong Kong Customs and Excise Department

Duty shall be payable on the following types of liquor at the rates, expressed as a percentage of the value:

Type of Liquor

Rate

1.

Liquor with an alcoholic strength of more than 30% by volume measured at a temperature of 20℃

For assessing duty payable

(a) If the volume of liquor in the bottle (*subject volume*) is not more than 1 litre – at the following rates –
	(i)	on the first $200 – 100%;
	(ii)	on the remainder – 10%; or
(b) If the subject volume is more than 1 litre – in accordance with the following formula –
	A = D x L
	where	A means the amount of duty payable;
		D means the duty-per-litre for the bottle of liquor; and
		L means the subject volume in litres.

For assessing duty-per-litre

		(A) The "duty-per-litre" as stated in (b) above is to be assessed based on the "value-per-litre" at the following rates
			(i)	on the first $200 – 100%;
			(ii)	on the remainder – 10%.
		(B) The "value-per-litre" is to be calculated in accordance with the following formula -
			P = V ÷ L
			where	P means the value-per-litre for the bottle of liquor;
				V means the value of the bottle of liquor; and
				L means the subject volume in litres.
*	If 2 or more bottles of liquor are packaged as a single item of goods—(a) they are to be regarded as a single bottle of liquor; and (b) the total volume of liquor in the bottles is to be regarded as the subject volume.
#	"Bottle" includes a barrel and any other container.

2.

Liquor, other than wine, with an alcoholic strength of not more than 30% by volume measured at a temperature of 20℃

0%

3.

Wine

0%

Where there is no or insufficient information available from which the Commissioner of Customs and Excise (or any officer authorized by him on his behalf) is able to determine the value of any quantity of liquor of less than 12 litres, imported at any time in one consignment, he may assess the duty payable on such liquor at the rate of $160 per litre.

Examples for duty calculation for Liquor with an alcoholic strength of more than 30% by volume measured at a temperature of 20 ℃

Example (1)	For assessing duty payable on liquor in the bottle with volume not more than 1 litre
Value of liquor:	$306
Volume of liquor:	0.7 L

Assessment of Duty payable		Duty rate	Duty
on first $200	$200	100%	$200
on the remainder	$106	10%	$10.6
		Total	$210.6

Duty payable = $210.6

Example (2)	For assessing duty payable on liquor in the bottle with volume more than 1 litre
Value of liquor:	$2,250
Volume of liquor:	1.5 L

Value per litre (P)	= Value of liquor (V) ÷ Volume in litre (L)
	= $2,250 ÷ 1.5
	= $1,500

Assessment of Duty per litre (D)		Duty rate	Duty
on first $200	$200	100%	$200
on the remainder	$1,300	10%	$130
		Total	$330

Duty payable (A)	= Duty per litre (D) x Volume in litre (L)
	= $330 x 1.5
	= $495

Tobacco

Duty shall be payable at the following rates :
1.	for each 1000 cigarettes	$3,306
2.	Cigars	$4,258 / kg
3.	Chinese prepared tobacco	$811 / kg
4.	all other manufactured tobacco except tobacco intended for the manufacture of cigarettes	$4,005 / kg

A cigarette more than 90 mm long, excluding any filter or mouthpiece, shall be treated as if each additional 90 mm or portion of 90 mm is a separate cigarette.

Hydrocarbon Oil

Duty shall be payable on hydrocarbon oil at the following rates per litre :
1.	Aircraft spirit	$6.51
2.	Motor spirit (leaded petrol)	$6.82
3.	Motor spirit (unleaded petrol)	$6.06
4.	Light diesel oil	$2.89
5.	Ultra Low Sulphur diesel	$2.89
6.	Euro V diesel	$0.00

Methyl Alcohol