Hong Kong Regulations

DUTIABLE COMMODITIES (EXEMPTED QUANTITIES) NOTICE - SECT 1

Quantities of alcoholic liquor and tobacco exempted from duty

(Past version on 05/07/2002).
(Past version on 28/07/2000).

(1) For the purpose of section 34A of the Ordinance and regulation 12(1)(ea)
of the Dutiable Commodities Regulations ( Cap 109 sub. leg. A), alcoholic
liquor and tobacco that is either-

   (a)  imported for his own use and in his baggage by a passenger of any
        ship, aircraft, train or vehicle; or

   (b)  bought for his own use by such passenger at a licensed warehouse
        located at any place approved by the Commissioner in the arrival area
        at an entry point in Hong Kong, shall be exempted from duty in
        accordance with this section.

(2) In the case of a passenger who-

   (a)  holds a Hong Kong identity card;

   (b)  is of the age of 18 or above; and

   (c)  has spent 24 hours or longer outside Hong Kong, alcoholic liquor and
        tobacco referred to in subsection (1) shall be exempted from duty to
        the extent of-

        (i)    one litre of alcoholic liquor; and (L.N. 34 of 2007)

        (ii)   60 cigarettes or 15 cigars or 75 grammes of other manufactured
               tobacco. (18 of 2002 s. 2)

(3) In the case of a passenger who-

   (a)  does not hold a Hong Kong identity card; but

   (b)  is of the age of 18 or above, alcoholic liquor and tobacco referred to
        in subsection (1) shall be exempted from duty to the extent of-

        (i)    one litre of alcoholic liquor; and

        (ii)   60 cigarettes or 15 cigars or 75 grammes of other manufactured
               tobacco. (L.N. 34 of 2007)