Registration as a Motor Vehicle Importer and / or Distributor

Any persons, for trade or business

• importing motor vehicles for use in the HKSAR, and / or
• distributing or retailing motor vehicles by sale for use in the HKSAR

should register as importers/distributors with the Department within 30 days of the commencement of their business.

An applicant for registration as a motor vehicle importer and / or distributor should submit the registration form CED 335 to the Motor Vehicles Valuation Group of the Customs and Excise Department by hand or by post or through the on-line registration at the Motor Vehicles First Registration Tax System website. The form CED 335 is also obtainable at the Customer Service Centre at 3/F, Customs Headquarters Building, 222 Java Road, North Point.

Please see "Notes to Motor Vehicle Importer/Distributor" for details.

• Import Return Submission

  Registered importers and / or distributors should submit Import Returns (CED336) together with copies of supporting documents, within 30 days of the importation of motor vehicles and not less than 5 working days before delivering them or offering them for sale to the Motor Vehicles Valuation Group, Customer Service Centre, 3/F, Customs Headquarters Building, 222 Java Road, North Point, Hong Kong or through the Motor Vehicles First Registration Tax System website.

  Please see "Notes to Motor Vehicle Importer/Distributor" for details.

• Retail Price List Submission

  Registered distributors are required to:

  • publish in writing the retail price lists (sample of the published retail price list) for the make and model of motor vehicles before offering them for sale or distribution;
  • submit two original copies of the retail price list to the Motor Vehicles Valuation Group of the Customs and Excise Department by hand or through the Motor Vehicles First Registration Tax System website not less than 7 days before the publication.

  Based on the published retail price, the Department will assess the provisional taxable value of a motor vehicle and issue a "Notification of Motor Vehicle Provisional Taxable Value" to the registered distributor.

Any persons importing motor vehicles for their own use and not for sale are not required to register as importers.

However, they are still required to submit Import Returns (CED 336) and Declaration Forms (CED 336A) together with copies of supporting documents within 30 days of the importation of the motor vehicle to:

Motor Vehicles Valuation Group
Customer Service Centre
3/F, Customs Headquarters Building
222 Java Road, North Point
Hong Kong

or, submit the application through the Motor Vehicles First Registration Tax System website.

To avoid unnecessary delay caused by miscommunication, the Department may contact the applicant concerned in case he/she does not submit supplementary document/information required for Customs verification after a prolonged period of time.

Please see "Notes on Importing Motor Vehicles for Personal Use" for details.

• Motor Vehicles Valuation

  The provisional taxable value of a motor vehicle will be assessed by adding up the purchase price, insurance and freight charges, brokerage / agency fees and repair charges related to the purchase and importation of the motor vehicle as declared by the importer. Where the declared value is considered not reflecting the market value of the vehicle in Hong Kong, the Department may determine other value as taxable value having regard to, but not limited to :

  • the age of the motor vehicle; and
  • the retail price in the place of origin, including the cost of all materials and work necessary to put the vehicle into the state to meet first registration requirements.

  Where the declared value is considered reflecting the market value of the vehicle in Hong Kong and the vehicle was registered in the name of the applicant in a place outside Hong Kong before its importation into Hong Kong, depreciation for the vehicle may be allowed, provided that valid documentary proof like overseas registration / certificate is produced* by the applicant to the satisfaction of this Department. Its calculation is based upon the period from the date of its registration in a place outside Hong Kong to the date of its importation into HKSAR:

  • for petrol-driven vehicles: 25% per annum
  • for non-petrol driven vehicles: 20% per annum

  After the assessment of provisional taxable value, an applicant will be issued with a "Notification of Provisional Taxable Value" for production to the Transport Department for calculation and collection of the first registration tax.

  *As verification of the document with overseas issuing authority may be required, processing time of an application with depreciation of taxable value of the vehicle claimed will be longer.