Hong Kong Customs Dutiable Commodities Calculator
Calculate statutory excise duty on dutiable commodities entering Hong Kong under Cap. 109. Accurately computes liquor duties under the two-tier spirits regime (100% up to HK$200/L and 10% on excess), cigarette taxes, and motor fuel duties.
Commodity Category & Import Value
200 sticks = 1 standard carton (10 packs of 20)
Statutory Tariff Assessment Breakdown
| Tier / Component | Duty Rate | Tax Assessed (HKD) |
|---|---|---|
| Base Tier (Up to HK$200 / Litre) | 100% Ad Valorem | HK$400 |
| Excess Tier (Portion > HK$200 / Litre) | 10% Concessionary | HK$200 |
| Total Cap. 109 Statutory Duty | Payable | HK$600 |
| Historical Old Policy Duty (100% Flat) | 100% Flat | HK$2,400 |
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Frequently Asked Questions & Hong Kong Statutory Provisions
Is Hong Kong really a free port if it taxes certain goods? ▼
Yes. Hong Kong does not levy any general customs tariff, VAT, or goods and services tax (GST) on imports. However, under the Dutiable Commodities Ordinance (Cap. 109), excise duties are levied strictly on four categories of goods: liquors, tobacco, hydrocarbon oil (petrol/diesel), and methyl alcohol.
What is the new two-tier liquor duty system for spirits introduced in 2024? ▼
Under the 2024 Policy Address reform, spirits with alcohol content exceeding 30% by volume have a two-tier duty: the portion of value up to HK$200 per litre is subject to 100% ad valorem duty; the portion of value exceeding HK$200 per litre is taxed at a reduced concessionary rate of only 10% ad valorem.
What is the statutory duty rate on cigarettes in Hong Kong? ▼
The tobacco duty rate is HK$3,306 per 1,000 cigarettes (or HK$3.306 per stick, which equals HK$66.12 per pack of 20 cigarettes). For other manufactured tobacco, duty is HK$4,286 per kilogram.
What are the duty-free concessions for arriving passengers? ▼
An incoming passenger aged 18 or above is entitled to bring in for personal use: 1 litre of alcoholic liquor with strength >30% by volume; and either 19 cigarettes, or 1 cigar (not exceeding 25g), or 25g of other manufactured tobacco without paying duty.
What are the penalties for failing to declare dutiable goods at Customs? ▼
Failing to make a declaration or making a false declaration to a Customs officer under the Red and Green Channel System carries a penalty under the Compounding Scheme (e.g. fine of HK$2,000 plus 5 times the duty payable) or criminal prosecution with fines up to HK$1,000,000 and 2 years imprisonment.
Official Statutory Tool for Hong Kong SAR • Compliant with Labour Department, IRD & Transport Department Regulations • Zero external telemetry.
📊 Hong Kong Inland Revenue Department (IRD) & MPF Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (HKD) |
|---|---|
| Primary Net / Statutory Payable Amount | HK$ 0.00 |
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