Effective October 16, 2024, the Hong Kong government will reduce the duty and tax on liquor with an alcoholic strength of over 30 percent by implementing a two-tier system with different duty rates for each tier.

Under this new two-tier system, the duty rate for liquor with an import price exceeding $200 will be reduced from 100 percent to 10 percent for the portion above $200, while the duty rate for the portion priced at $200 or below will remain at 100 percent. These new duty rates will apply only to liquor containers of up to one liter. For larger containers, the duty payable will be calculated on a "value per liter" basis.

For further details, please refer to the Hong Kong Customs and Excise Department - Types and Duty Rates.

Subject to legislative procedures, Cannabidiol (CBD) will become a dangerous drug on February 1, 2023. Under the DDO, trafficking (including importing and exporting) and manufacturing of substances in contravention of the law will be subject to a maximum penalty of life imprisonment and a fine of HK$5 million. Possession and consumption of substances in contravention of the DDO will be subject to a maximum penalty of seven years’ imprisonment and a fine of HK$1 million. Please refer to here for more details.

With effect from 1 Nov 2020, import and export of mercury will be controlled under Import and Export (General) Regulations. Please refer to here for more details:

4F MDMB-BINACA, 5F-AMB-PINACA, 5F‑MDMB-PICA, crotonylfentanyl, etizolam, flualprazolam, mitragynine and 7‑hydroxymitragynine will be added to the First Schedule to the Dangerous Drugs Ordinance (DDO) (Cap. 134), and methyl alpha‑phenylacetoacetate (MAPA) will be added to Schedule 2 to the Control of Chemicals Ordinance (CCO) (Cap. 145). Please refer to here for more details:

Any import, export or re-export of live or dead toothfish items, including any flesh or other part is prohibited except under and in accordance with an import licence, an export licence or a re-export licence issued by the Agriculture, Fisheries and Conservation Department. Please refer to here for more details:

Alpha-phenylacetoacetamide, 3,4-MDP-2-P methyl glycidate and 3,4-MDP-2-P methyl glycidic acid will be added to Schedule 2 to the Control of Chemicals Ordinance (CCO) (Cap. 145). Please refer to here for more details:

If you’re a business outside Canada exporting commercial goods into Canada and responsible for the payment of any duties and taxes as the Importer of Record (IOR), it’s important to take the necessary steps now to help prevent your FedEx Express shipments from being delayed at the border when CARM is fully implemented.

Please click here to learn more.

CSV Datasets of Hong Kong Harmonized System (HKHS) Codes 2021 Edition is available for download from here:

With effect from 1 Nov 2020, import and export of mercury will be controlled under Import and Export (General) Regulations. Please refer to here for more details:

Any import, export or re-export of live or dead toothfish items, including any flesh or other part is prohibited except under and in accordance with an import licence, an export licence or a re-export licence issued by the Agriculture, Fisheries and Conservation Department. Please refer to here for more details: