Exempted Articles

Importers/exporters who import/export exempted articles as stipulated in the Import and Export (Registration) Regulations are not required to lodge an import/export declaration.  However, they 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 also 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 categories of exempted articles are given below for reference:

  1. transhipment cargo consigned on a through bill of lading or a through air waybill from a place outside Hong Kong to another place outside Hong Kong;
  2. transit cargo destined for a place outside Hong Kong and is passing through Hong Kong on the same ship or aircraft without transhipment;
  3. articles imported or exported by the Government or the Chinese People’s Liberation Army;
  4. ships' stores, including bunker fuel, for use by or consumption on board the vessel on which the stores are carried;
  5. aircraft stores, including aviation fuel, for use by or consumption on board the aircraft on which the stores are carried;
  6. 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;
  7. any postal packet the contents of which are valued at less than $4,000;
  8. any article –
    1. which consists solely of, and is marked clearly as, advertising material and which is supplied free of charge;
    2. 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;
    3. 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;
    4. 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;
    5. which is exported solely for the purpose of exhibition and which is intended, to the satisfaction of the Commissioner, to be imported after exhibition;
    6. which is imported after having been exported for exhibition in accordance with sub-paragraph (v);
    7. which is imported or exported under and in accordance with an A.T.A. Carnet;
    8. 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;
    9. 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
    10. which is imported after having been exported for use in a sports competition in accordance with sub-paragraph (ix);
  9. 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;
  10. gifts of a personal nature where no payment is or is to be made by the receiver thereof;
  11. used empty freight containers which are –
    1. regularly imported and exported; and
    2. used solely for the carriage of articles which are imported or exported;
  12. any aircraft part or accessory imported or exported by an air transport undertaking operating air services on international or regional routes, the principal place of business of which is situated outside Hong Kong.  Such part or accessory must be used in the following ways –
    1. 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
    2. given in non-profitable exchange for any other aircraft part or accessory to any other similar air transport undertaking for a similar use;
  13. any article imported by a transport undertaking operating sea or air freight transport services on international or regional 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 or regional routes and which is used for such purpose;
  14. banknotes and coins after issue into circulation, being legal tender in any country;
  15. any radio and television production and broadcasting equipment and specially adapted radio or television vans and their equipment –
    1. which is owned and imported by a person established or resident outside Hong Kong; and
    2. which is intended, to the satisfaction of the Commissioner, to be exported after having been used in Hong Kong;
  16. 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.

Please refer to the Cap. 60E Import and Export (Registration) Regulations for further details.