Statutory Requirement to Make Import / Export Declarations

Under the Import and Export (Registration) Regulations, Chapter 60, every person who imports or exports any article, other than an exempted article, is required to lodge with the Commissioner of Customs and Excise an accurate and complete import/export declaration within 14 days after the importation/exportation of the article. Otherwise, a penalty charge is required to be paid. There are a number of categories of exempted articles as stipulated in regulation 3 of the Import and Export (Registration) Regulations. (SEE ANNEX)

Annex (Import / Export Declarations)

Under the Import and Export (Registration) Regulations, Chapter 60, every person who imports or exports any article other than an exempted article is required to lodge with the Commissioner of Customs and Excise an accurate and complete import/export declaration within 14 days after the importation/exportation of the article. Prosecution may be initiated against any person who fails to lodge the required declaration, or knowingly or recklessly lodges any declaration that is inaccurate in any material particular. The Commissioner of Customs and Excise has also authorised specific officers of the Census and Statistics Department to enforce the regulations relating to the lodgment of accurate and complete import/export declarations.

While you are not required to lodge an import/export declaration in respect of an exempted article, you are requested to advise your carriers/forwarders to indicate clearly on the cargo manifest the relevant category of your exempted article (see below) in order to facilitate trade documentation and verification work. It should however be noted that this arrangement does not prejudice this Department's right to require you to provide proof or evidence to support your claim of exempted article, or to take any action provided under the Import and Export (Registration) Regulations, when necessary.

The categories of exempted articles as stipulated in regulation 3 of the Import and Export (Registration) Regulations are as follows :

(a) transhipment cargo consigned on a through bill of lading or a through air waybill;

(b) transit cargo destined for a place outside Hong Kong and is passing through Hong Kong on the same ship or aircraft without transhipment;

(c) articles imported or exported by the Government or the armed forces of the Crown;

(d) ships' stores, including bunker fuel, for use by or consumption on board the vessel on which the stores are carried;

(e) aircraft stores, including aviation fuel, for use by or consumption on board the aircraft on which the stores are carried;

(f) personal baggage including any article which is shown to the satisfaction of the Commissioner to be imported or exported otherwise than for trade or business, but not including motor vehicles;

(g) any postal packet the contents of which are valued at less than $4,000;

(h) any article -

(i) which consists solely of, and is marked clearly as, advertising material and which is supplied free of charge;

(ii) which consists solely of, and is marked clearly as, a sample of any product and which is intended, to the satisfaction of the Commissioner, to be distributed free of charge for the purpose of advertising the article of which it is a sample;

(iii) valued at less than $1,000, which consists solely of a sample of any product and is intended, to the satisfaction of the Commissioner, to be used for the purpose of advertising the article of which it is a sample;

(iv) which is imported solely for the purpose of exhibition and which is intended, to the satisfaction of the Commissioner, to be exported after it has been exhibited and is neither sold nor disposed of in any other way in Hong Kong;

(v) which is exported solely for the purpose of exhibition and which is intended, to the satisfaction of the Commissioner, to be imported after exhibition;

(vi) which is imported after having been exported for exhibition in accordance with sub-paragraph (v);

(vii) which is imported or exported under and in accordance with an A.T.A. Carnet;

(viii) which is imported solely for the purpose of being used in a sports competition and which is intended, to the satisfaction of the Commissioner, to be exported after the competition and is neither sold nor disposed of in any other way in Hong Kong;

(ix) which is exported solely for the purpose of being used in a sports competition and which is intended, to the satisfaction of the Commissioner, to be imported after the competition; or

(x) which is imported after having been exported for use in a sports competition in accordance with sub-paragraph (ix);

(i) marine fish, including edible crustaceans, molluscs and other similar edible products derived from the sea, arriving in Hong Kong direct from fishing grounds on fishing craft registered or licensed in Hong Kong;

(j) gifts of a personal nature where no payment is or is to be made by the receiver thereof;

(k) used empty freight containers which are -

(i) regularly imported and exported; and

(ii) used solely for the carriage of articles which are imported or exported;

(l) any aircraft part of accessory imported or exported by an air transport undertaking operating air services on international route; the principal place of business of which is situated outside Hong Kong, for the purpose of being -

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

(ii) 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 is used for such purpose or so exchanged and used;

(m) any article imported by a transport undertaking operating sea or air freight transport services on international routes, the principal place of business of which is situated outside Hong Kong, 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 routes and which is used for such purpose;

(n) banknotes and coins after issue into circulation, being legal tender in any country;

(o) any radio and television production and broadcasting equipment and specially adapted radio or television vans and their equipment -

(i) which is owned and imported by a person established or resident outside Hong Kong; and

(ii) which is intended, to the satisfaction of the Commissioner, to be exported after having been used in Hong Kong;

(p) any means of transport for the purpose of being used as a means of conveyance at the time when it is being imported or exported, other than those which are imported or exported as cargo or part thereof.