Frequently Asked Questions

Under the Import and Export (Registration) Regulations, every person who imports or exports/re-exports any article other than an exempted article is required to lodge with the Commissioner of Customs and Excise (the Commissioner) an accurate and complete import/export declaration within 14 days after the importation or exportation of the article. Importation or exportation of personal articles (including articles directly purchased from or sold to overseas through the Internet or other means) is also subject to the above declaration requirements, unless such articles are exempted articles within the meaning of the Import and Export (Registration) Regulations. Prosecution may be initiated against any person who fails or neglects to lodge the required declaration within the specified period, or knowingly or recklessly lodges any declaration that is inaccurate in any material particular. The Commissioner has also authorised certain officers of the Census and Statistics Department to verify whether particulars provided in the import/export declarations are sufficiently clear and complete for compiling trade statistics

As stated in the Basic Law of the Hong Kong Special Administrative Region of the People’s Republic of China, the Hong Kong Special Administrative Region is a separate customs territory. Therefore, lodgement of import/export declaration for any article, other than an exempted article, imported from or exported to the Mainland of China is required.

While it is not required to lodge an import/export declaration in respect of an exempted article, importers/exporters are requested to advise their carriers/forwarders to indicate clearly on the cargo manifest the relevant category of their exempted article in order to facilitate processing and verification of trade documents. It should however be noted that this arrangement does not prejudice the Commissioner’s right to require importer/exporter to provide proof or evidence to support the claim of exempted article, or to take any action provided under the Import and Export (Registration) Regulations when necessary.

The information contained in the import/export declarations is used for compiling trade statistics by the Census and Statistics Department. Apart from providing detailed information on commodity trade, trade statistics are widely used in Hong Kong and abroad as an indicator of our trade position, and as the basis of some major decisions on economic policy. Co-operation is sought in the timely lodgement of accurate and complete declarations so that the external trade statistics of Hong Kong can be compiled and released on time.

An import/export declaration should be lodged within 14 days after the importation/exportation of the article.

The 14-day is computed with the day following the date of importation/exportation as Day 1. Then count to Day 14 inclusive of intervening public holidays. However, if Day 14 happens to be a public holiday, a gale warning day (i.e. typhoon signal no. 8 or higher hoisted), or a black rainstorm warning day, the time limit shall extend to the next following day not being a public holiday, a gale warning day, or a black rainstorm warning day.

Import/export declarations can only be lodged electronically through the services provided by specified service providers. Service providers also provide services for converting paper declaration information to electronic messages.

(a) Direct Electronic Declaration Service

Import/export declarations are to be lodged electronically through the following service providers (SPs) appointed by the Government:


After registration with a SP, importers/exporters may make use of the front-end solutions provided, such as end-user software or web-form, to compile the necessary information into structured declaration messages as required. With proper electronic signature, the electronic declarations can be submitted to the SP’s system.

If a declaration is in order and accepted by the SP’s system, the declarant will receive an “acknowledgement message” from the system while the declaration message will be transmitted to the Government’s system. The payment of the relevant Government charges and levies, together with the SP’s service fees, will be settled between the declarant and the SP.

On the other hand, if a declaration is rejected by the SP’s system, the declarant will receive an “error message”. The declarant will have to re-submit the declaration after completion of appropriate follow-up action. Importers/exporters should note that they have to pay late lodgement charge and may be liable to prosecution if they fail to lodge the required import/export declarations within 14 days after the importation or exportation of the article.

(b) Paper-to-electronic Conversion Service via Specified Agents

Paper-to-electronic conversion service for import/export declarations is provided by service providers through a network of service agents in Hong Kong. Importers/exporters have to complete a specified paper authorisation form. The service agents will convert the information on paper into electronic messages and send them to the service providers for onward transmission to the Government. The processing time for such conversion service required by individual service agents is different and an extra service charge will be incurred.

The following prescribed import/export declaration forms are to be used:

1. For general imports: Form 1
2. For imports of food items: Form 1A
3. For imports of articles exempted from declaration charge: Form 1B
4. For general exports or re-exports: Form 2
5. For exports of Hong Kong made clothing and footwear items specified in Schedule 1 to the industrial Training (Clothing Industry) Ordinance: Form 2A
6. For exports/re-exports of articles exempted from declaration charge: Form 2B

You may refer to the following publications of the HKHS:

Hong Kong Imports and Exports Classification List (Harmonized System) 2022 Edition (two volumes) and its subsequent amendments which can be downloaded from the website of the Census and Statistics Department.

In addition to the above publications, you may find the detailed information of the required HKHS commodity code, including commodity description, information on classification and unit of quantity on the website of the Census and Statistics Department. You may also call the Commodity Code Enquiry Hotline at 3178 8933 for the enquiry of HKHS commodity codes.

“FOB Value HK” represents the full cost of the goods up to loading of the goods on to the exporting vessel, vehicle or aircraft, including the cost of goods and any other charges. The value should be calculated in HONG KONG DOLLARS.

“CIF Value HK” represents the full cost of goods up to arrival in Hong Kong, including the cost of goods, insurance, freight and any other charges. The value should be calculated in HONG KONG DOLLARS.

Amendments to any lodged import/export declarations should be sent to the Government electronically through service providers. If you wish to amend a declaration lodged via a service agent, you should complete an Authorisation for Submission of Import/Export Declaration Amendment Form, which can be obtained from the service agent and submit it to the service agent for forwarding to the Government electronically. Change of form type is not allowed.

If you have used the wrong type of import/export declaration form, you are required to re-lodge a correct import/export declaration and shall be liable for payment of late lodgement penalty and/or relevant declaration charge.

After re-lodging a correct declaration, you must inform the Government of the use of a wrong type of declaration form by submitting a written notification as soon as possible. In the notification, you should provide relevant details, clearly state the reason(s) for using the wrong type of declaration form, and the UDR numbers of the correct and corresponding incorrect declarations for the Government to follow up. If necessary, the Government will request you to provide relevant information for verification (e.g. production of relevant documentary evidence such as bill of lading for examination). Potentially fraudulent cases will be followed up by the Customs and Excise Department.

The written notification can be submitted through any one of the following methods:

Such notification can also be sent through electronic means. In the declaration concerned, you can input the details in the data field “Declaration Remark/Amendment Reason” at declaration level and then submit it to the Government via your SP. It should however be noted that the notification must not be stated at goods item level.

If you are a user of paper-to-electronic declaration conversion service and wish to notify the Government about using the wrong type of declaration form via your appointed service agent, you should file the written notification by completing an amendment form which can be obtained from the service agent, and submit it to the relevant service agent for forwarding to the Government electronically.

According to Regulations (4) and (5) of the Import and Export (Registration) Regulations, the Commissioner may, on the lodgement of any import/export declaration that is incomplete in any respect, refuse to accept the declaration until it is completed in every respect and upon such refusal the declaration shall be deemed not to have been lodged with the Commissioner. Any person who knowingly or recklessly lodges any declaration with the Commissioner that is inaccurate in any material particulars shall be liable to prosecution.

For enquiries, please contact the Census and Statistics Department or the Customs and Excise Department. The contact details are as follows:

       Census and Statistics Department
       Enquiry Hotline: 2877 1818
       Email: trade-declaration@censtatd.gov.hk

       Customs and Excise Department
       Enquiry Hotline: 2707 7748
       Email: customsenquiry@customs.gov.hk

The possible extra charge payable in respect of under-reported article(s) value in an import/export declaration is assessed with reference to the difference between the declaration charge based on the originally declared value of article(s) and the declaration charge that would have been payable based on the actual or fair value of the relevant article(s). The penalty is up to 20 times of the extra charge and capped at $10,000.

The ceiling of $200 imposed on the declaration charge is not applicable to the computation of the extra charge.

Details of assessing extra charges and penalties are set out in Regulation (10) of the Import and Export (Registration) Regulations.

ROCARS is an IT system developed by the Customs and Excise Department for the customs clearance of road cargoes. To save traders’ data input efforts, reduce input errors and enhance data quality, traders can reuse 11 data items inputted in ROCARS for preparing import/export declaration. The 11 data items are:

1. Consignee’s Name;
2. Consignee’s Address;
3. Container Number;
4. Goods Description;
5. Type of Packages;
6. Number of Packages;
7. Quantity of Goods (i.e. Net Weight or Gross Volume);
8. Unit of Quantity;
9. Vehicle Registration Number;
10. Customs Cargo Reference Number (CCRN); and
11. Unique Consignment Reference (UCR).
     

For details of the DI function, please visit the website of the Customs and Excise Department.

Traders should ensure that the reused data fulfil the requirements of import/export declaration, especially in the regard of goods description. For example, for a consignment of microwave ovens, if “electrical appliances” is declared in ROCARS , then the trader should amend it to “microwave ovens” when used in import/export declaration. Traders will be requested to make amendments if the import/export declaration made does not meet the requirements.