How to Export to Hong Kong in 2026: No Duty, No VAT, 14-Day Declarations

No duty and no VAT: what the importer pays

The Hong Kong Customs and Excise Department (C&ED) says Hong Kong is a free port that does not levy any customs tariff on imports and exports, and that there is no tariff quota or surcharge and no value added tax or general services tax. Excise duty applies only to four groups of dutiable commodities: liquors, tobacco, hydrocarbon oil and methyl alcohol. For most goods, then, the landed cost in Hong Kong is the price, freight, insurance and local charges, without any import tax.

The US International Trade Administration (ITA, June 2026) notes that standard US trade documentation is acceptable in Hong Kong. Send the importer a commercial invoice, a packing list and the bill of lading or air waybill, with the description, quantity and value the importer needs for its declaration.

Import declarations and charges

Anyone who imports or exports goods, other than exempted articles, must lodge an accurate and complete import or export declaration with C&ED within 14 days after the importation or exportation. Declarations are lodged electronically through government-appointed service providers. A Legislative Council paper (2018) describes the charge for non-food imports as HK$0.2 for the first HK$46,000 of value plus HK$0.125 for each further HK$1,000, with a flat HK$0.2 for food items, and C&ED says each declaration has been capped at HK$200 since 1 August 2018.

A declaration not lodged within the 14 days attracts a penalty charge, and C&ED can impose a penalty of up to 20 times the short-paid amount, but not more than HK$10,000. Hong Kong-made clothing and footwear exports also pay a Clothing Industry Training Levy of HK$0.3 per HK$1,000 of value.

Licences, restricted and prohibited goods

The Trade and Industry Department (TID) states that an import licence must be obtained before strategic commodities are imported. Other controlled goods, such as some food, medicines and chemicals, may need permits or registrations from the relevant Hong Kong authority, so check with the importer before shipping. The ITA notes that the import of munitions, firearms and fireworks is strictly forbidden.

Hong Kong and the Chinese mainland

Hong Kong is a separate customs territory from the Chinese mainland. Goods that are imported into Hong Kong and then re-exported to the mainland need their own Hong Kong export declaration and are subject to the mainland's import duties, VAT and inspection rules when they enter it. If the final market is the mainland, plan the shipment with Triplicate's guide to exporting to China as well.