Hong Kong Regulations

IMPORT AND EXPORT (REGISTRATION) REGULATIONS - REGULATION 8

Charges payable on lodgement of declarations

(Past version on 09/02/2007).
(Past version on 01/04/2000).
(Past version on 01/04/1999).
(Past version on 31/07/1998).
(Past version on 01/07/1997).
(Past version on 30/06/1997).

(1) Every person who lodges an import declaration under regulation 4(1) or an
export declaration under regulation 5(1) shall pay-

   (a)  in respect of an import declaration relating to an article or articles
        specified in Appendix I of the Imports and Exports Classification 
        List, a charge of 50 cents, irrespective of the value of the article
        or the aggregate value of the articles specified in the declaration;

   (b)  in respect of any other import declaration-

        (i)    where the value of the article or the aggregate value of the
               articles specified in the declaration does not exceed $46000, a
               charge of 50 cents;

        (ii)   where the value of the article or the aggregate value of the
               articles specified in the declaration exceeds $46000, a charge
               calculated at the rate of 50 cents for the first 46000 dollars'
               value and 25 cents for each additional 1000 dollars' value or
               part thereof and rounded up to the nearest 10 cents;

   (c)  in respect of any export declaration for articles for which the origin
        country code refers to the Hong Kong Special Administrative Region-

        (i)    where the value of the article or the aggregate value of the
               articles specified in the declaration does not exceed $46000, a
               charge of 50 cents;

        (ii)   where the value of the article or the aggregate value of the
               articles specified in the declaration exceeds $46000, a charge
               calculated at the rate of 50 cents for the first 46000 dollars'
               value and 25 cents for each additional 1000 dollars' value or
               part thereof and rounded up to the nearest 10 cents; and

   (d)  in respect of any export declaration for articles other than those
        referred to in subparagraph (c)-

        (i)    where the value of the article or the aggregate value of the
               articles specified in the declaration does not exceed $46000, a
               charge of 50 cents;

        (ii)   where the value of the article or the aggregate value of the
               articles specified in the declaration exceeds $46000, a charge
               calculated at the rate of 50 cents for the first 46000 dollars'
               value and 25 cents for each additional 1000 dollars' value or
               part thereof and rounded up to the nearest 10 cents. (L.N. 322
               of 1999)

(1A) For the purposes of paragraph (1)(c), the origin country code shall be
determined in accordance with the Hong Kong Electronic Data Interchange
Implementation Instructions for Import/Export Declarations. (L.N. 322 of 1999)

(2) The charge under paragraph (1) in respect of every import declaration and
export declaration shall be paid in the manner agreed by the Government and
the specified body whose services are used for lodging the declaration. (L.N.
322 of 1999)

(2A) (Repealed L.N. 322 of 1999)

(2B) Until the full amount of the charge is paid the declaration is deemed not
to have been lodged with the Commissioner. (L.N. 544 of 1995)

(3) No charge shall be payable under paragraph (1)(b), (c) or (d) by an air
transport undertaking operating air services on international or
regional routes in respect of a declaration lodged by it relating solely to
aircraft parts or accessories which are imported or exported for the purpose
of being-

   (a)  used in the repair or maintenance of aircraft owned or chartered by
        such undertaking and operated by it on any international or regional
        air route; or

   (b)  given in non-profitable exchange for any other aircraft part or
        accessory to any other similar air transport undertaking for a similar
        use, and which are used for such purpose or so given and used. (L.N.
        31 of 2008)

(3A) No charge shall be payable under paragraph (1)(b) by a transport
undertaking operating sea or air freight transport services on international
or regional routes in respect of a declaration lodged by it relating solely to
articles which are-

   (a)  imported for the purpose of being used in the repair and maintenance
        of freight containers operated by that undertaking in the transport of
        goods by sea or air on its international or regional routes; and

   (b)  so used. (L.N. 31 of 2008)

(4) No charge shall be payable under paragraph (1)(b), (c) or (d) in respect
of a declaration relating to gold bars within the meaning of the
Imports and Exports Classification List. (L.N. 22 of 2007)