Dutiable Commodities (Hong Kong)
Dutiable Commodities in Hong Kong are the only four categories of goods that attract duty (excise) in the otherwise duty-free port: liquor, tobacco, hydrocarbon oil (fuels), and methyl alcohol. All other goods are free of customs duty on import and export.
These four are controlled under the Dutiable Commodities Ordinance: their import, export, manufacture, storage and movement require licences and permits, and duty is charged at set rates (very high for tobacco and spirits). Businesses dealing in them must operate licensed premises and bonded warehouses and follow strict Customs controls and record-keeping, precisely because these are the revenue-bearing exceptions in a free port. For traders, knowing that Hong Kong's duty and heavy licensing apply only to these four categories — and clear the rest freely — is key to understanding Hong Kong's customs regime. Dutiable commodities are the notable exception to Hong Kong's free-port status.
Hong Kong's free-port simplicity has exactly four exceptions — liquor, tobacco, fuel and methyl alcohol — and those carry heavy duty, licensing and bonded-storage controls. Knowing that duty and strict control apply only to these four (and nothing else) is the key to Hong Kong's customs regime for anyone trading there.
What are Hong Kong's dutiable commodities?
Liquor, tobacco, hydrocarbon oil (fuels) and methyl alcohol — the only four goods that attract duty in the free port.
What controls apply to them?
Their import, export, manufacture, storage and movement require licences and permits under strict Customs control, with duty at set rates.