Types of Import/Export Declarations

Title of Declaration Brief Notes

a) Import Declaration Form 1

 for imports of non-food items and articles not exempted from declaration charge *1

b) Import Declaration Form 1A

 for imports of food items only – details are specified in Appendix I of the current Hong Kong Imports and Exports Classification List (Harmonized System) *2

c) Import Declaration Form 1B

 for imports of articles exempted from declaration charge *1

d) Export/Re-export Declaration Form 2

for exports of Hong Kong made non-clothing items and articles not exempted from declaration charge *3, and re-exports of articles not exempted from declaration charge *3

e) Export Declaration Form 2A

for exports of Hong Kong made clothing items specified in Schedule 1 to the Industrial Training (Clothing Industry) Ordinance – details specified in Appendix II of the current Hong Kong Imports and Exports Classification List (Harmonized System) *2

f) Export/Re-export Declaration Form 2B

 for exports/re-exports of articles exempted from declaration charge *3

WARNING:

 All declarations forms lodged to the Commissioner must be accurate and complete according to the Import and Export (Registration) Regulations.  Lodging declaration in an inappropriate form shall be deemed NOT to have lodged the declaration of the articles.  For misuse of form type, traders are required to re-lodge a declaration using a correct type of import/export declaration form and shall be liable for payment of late lodgement penalty and/or relevant declaration charge.

 

  

*1

 Articles exempted from declaration charge include:
  • gold bars of fineness 995.0 or above, for which the commodity codes in the current Hong Kong Imports and Exports Classification List (Harmonized System) are 7108 1210 and 7108 2010;
  • aircraft parts or accessories used in the repair or maintenance of aircraft owned or chartered by local-based airlines (the import declarations must be lodged by the local-based airlines concerned); and
  • the articles used in the repair and maintenance of freight containers operated by local-based sea or air freight transport undertaking (the import declarations must be lodged by the local-based sea or air freight transport undertaking concerned).

*2

 Hong Kong Imports and Exports Classification List (Harmonized System) 2022 Edition (two volumes) and its subsequent amendments are published in electronic version and can be downloaded from the website of the Census and Statistics Department (https://www.censtatd.gov.hk/en/page_1364.html).

*3

 Articles exempted from declaration charge include:
  • gold bars of fineness 995.0 or above, for which the commodity codes in the current Hong Kong Imports and Exports Classification List (Harmonized System) are 7108 1210 and 7108 2010; and
  • aircraft parts or accessories used in the repair or maintenance of aircraft owned or chartered by local-based airlines (the export declarations must be lodged by the local-based airlines concerned).