D. Import and Export of Liquor

D. Import and Export of Liquor

Under section 17(1) of the Dutiable Commodities Ordinance (Cap. 109), any person who imports or exports dutiable liquor (i.e. liquor with an alcoholic strength of more than 30% by volume measured at a temperature of 20°C) must apply to the Customs and Excise Department for the relevant licence. Failure to do so constitutes a criminal offence and is liable to a maximum fine of $1,000,000 and imprisonment for 2 years. If the offence involves an intention to avoid payment of duty, an additional fine of up to 10 times the amount of duty payable may be imposed.

For spirits, importers who wish to import or export such products must first apply to the Customs and Excise Department for an import and export licence. For each consignment, a removal permit must then be obtained, and an import or export statement must be lodged within 14 days after the goods have arrived in or left Hong Kong.

As for wine, beer and other liquor with an alcoholic strength not exceeding 30%, these currently fall within the “zero-rated” category in terms of duty. In general, no licence or permit is required for the import, export or movement of such zero-rated liquor. However, the goods themselves are still subject to the general import/export declaration regime, for example the submission of import or export statements within the prescribed time under the Import and Export (Registration) Regulations (Cap. 60E), stating the value and particulars of the goods.