Dutiable commodities

Basic information

1

Outline of the system

The import of dutiable commodities (tobacco, liquors with an alcoholic strength of more than 30% by volume measured at temperature of 20°C, methyl alcohol and hydrocarbon oil) is controlled through (i) licensing of importers and (ii) issuing of removal permits. An importer has to be licensed with the Customs and Excise Department before he can apply for removal permit for import and removal of dutiable commodities.

2

Product coverage

Removal permit is issued to licensed importers by the Customs and Excise Department to control the import and movement of dutiable commodities (tobacco, liquors with an alcoholic strength of more than 30% by volume measured at temperature of 20°C, methly alcohol and hydrocarbon oil).

Nature of licensing

Automatic

3

If Automatic, administrative purpose

Non-Automatic

4

If Non-Automatic, description of the notified Non-Automatic Licensing regime

5

Products under restriction as to the quantity or value of imports

The import licensing system is not intended to restrict the quantity or the value of import, but to protect and collect the excise duty imposed on the dutiable commodities.

6

Questions for products under restriction as to the quantity or value of imports

Not applicable as the import licensing system is not intended to restrict the quantity or value of imports.

7

The system applies to products originating from which country?

The import licensing system applies to dutiable commodities coming from all places outside HKSAR.

8

Expected duration of licensing procedure

The electronic submission of DC licence applications is a long term arrangement.

Eligibility of applicants

12

Is there a system of registration of persons or firms permitted to engage in importation?

13

What persons or firms are eligible to apply for a licence?

All persons, firms and institutions are eligible to apply to be licensed by the Customs and Excise Department.

14

Is there a registration fee?

15

Is there a published list of authorized importers?

Contact point for information on eligibility

16

Ministry/Authority

Customs and Excise Department

17

Address

Licence and Permit Division, Office of Dutiable Commodities Administration, 3/F, Customs Headquarters Building, 222 Java Road, North Point, Hong Kong.

18

Telephone

Dutiable commodities licences: (852) 3759 2398
Dutiable commodities permits: (852) 3759 2500

19

Fax

Dutiable commodities licences: (852) 242 4660
Dutiable commodities permits: (852) 2542 4179

20

E-mail address

N/A

22

Contact officer

Submission of an application

23

Administrative body(ies) for submission of an application

Customs and Excise Department

Documentation requirements

24

What information is required in applications?

For an importer to be licensed, information including particulars of the applicant and the premises related to the application has to be provided.

25

What documents is the importer required to supply with the application?

Checklists of supporting documents required for licence applications are at https://www1.dcs.customs.gov.hk/dcsext/dcs/checkListLicApp. Please visit the DCS website (https://www.dcs.customs.gov.hk) for further information.

A removal permit is required upon actual importation of the dutiable commodities. For the application of a removal permit, commercial documents relating to the dutiable commodities may be required. Please visit the following website or contact the electronic service providers for further information: https://www.customs.gov.hk/en/trade_facilitation/dutiable/licence_permit....

Window of submission of an application

26

How far in advance of importation must application for a licence be made?

For an importer to be licensed, the normal application processing time is not more than 12 working days, upon receipt of all necessary documents and information from the applicants. Application for removal permit from a licensed importer should be lodged in advance of importation taking into account the processing time.

27

Are there any limitations as to the period of the year during which application for licence can be made? If so, explain

There is no limitation of time during the year on the application for licence.

Issuing the license

28

Can a licence be granted immediately on request?

A licence cannot be granted immediately on request because of the time required to process the application, including validation of the information provided by the applicant.

29

Can licences be obtained within a shorter time-limit or for goods arriving at the port without a licence

Normally, the issue of a removal permit to a licensed importer requires half a working day, upon receipt of all necessary documents and information from the applicants.

30

Which administrative body is responsible for approving application of licences?

The import licences and removal permits are issued by the Customs and Excise Department only.

31

Must the applications be passed on to other organs for visa, note or approval?

It is not necessary for the applications to be passed on to other departments or authorities for note or approval. All licence applications shall be submitted electronically to the Customs and Excise Department through the Dutiable Commodities System (DCS) at https://www.dcs.customs.gov.hk. Please visit the DCS website for further information. For the removal permit application, applicants have to lodge the application using the recognized electronic service provided by any of the three electronic service providers specified under the Dutiable Commodities Ordinance. Please visit the following website or contact the electronic service providers for further information: https://www.customs.gov.hk/en/trade_facilitation/dutiable/licence_permit....

32

Are there any other conditions attached to the issue of a licence?

The Commissioner of Customs and Excise may impose special conditions or restrictions in particular cases as he thinks fit.

Fees and other administrative charges

33

Is there any licensing fee or administrative charge?

The issue of a removal permit by the Customs and Excise Department is free of charge, but a service charge of permit application is required by the specified electronic service provider.

34

What is the amount of the fee or charge?

The administrative charge for issue of each import licence is HK$1,320.

35

Is there any deposit or advance payment required associated with the issue of licences?

No deposit or advance payment is required under normal circumstances.

36

Amount or rate?

37

Is it refundable?

38

What is the period of retention?

39

What is the purpose of this requirement?

Refusal of an application

40

Under what circumstances may an application for a licence be refused other than failure to meet the ordinary criteria?

Application for an importer to be licensed will normally be approved provided that the necessary criteria are met.

41

Are the reasons for any refusal given to applicants?

Reason for refusal will be given to the applicant.

42

Have applicants a right of appeal in the event of refusal to issue a licence?

An applicant has the right to appeal to the Administrative Appeals Board against the decision of refusal to grant an import licence or a removal permit by the Commissioner of Customs and Excise.

43

If so, to what bodies and under what procedures?

An applicant has the right to appeal to the Administrative Appeals Board against the decision of refusal to grant an import licence or a removal permit by the Commissioner of Customs and Excise.

Importation

44

Are there any limitations as to the period of year during which importation may be made?

There is no limitation of time during the year on the application for importation.

45

What documents are required upon actual importation?

For the import of liquors, a certificate of age/origin may be required upon actual importation.

46

Are there any other administrative procedures, apart from import licensing and similar administrative procedures, required prior to importation?

There are no other administrative procedures required prior to importation.

Conditions of licensing

47

What is the period of validity of a licence? Can the validity be extended? How?

The import licence for dutiable commodities is valid for one year which can be renewed upon application on a yearly basis.

48

Is there any penalty for the non-utilization of a licence or a portion of a licence?

There is no penalty for non-utilization.

49

Are licences transferable between importers? If so, are any limitations or conditions attached to such transfer?

The licence is not transferable.

Foreign Exchange

50

Is foreign exchange automatically provided by the banking authorities for goods to be imported?

The banking authorities automatically provide foreign exchange for goods to be imported.

51

Is a licence required as a condition to obtaining foreign exchange?

No licence is required as a condition to obtaining foreign exchange.

52

Is foreign exchange always available to cover licences issued?

53

What formalities must be fulfilled for obtaining the foreign exchange?