HOW TO APPLY FOR LICENCES TO IMPORT, EXPORT, MANUFACTURE AND STORE DUTIABLE COMMODITIES Hong Kong is a free port with no tariffs on general imports. However, there is excise duty on alcoholic liquors, tobacco, hydrocarbon oil, and methyl alcohol. This is prepaid by the seller and included in the price, so it often goes unnoticed. In Hong Kong, the Customs and Excise Department enforces the Dutiable Commodities Ordinance, Cap 109, to administer all dutiable commodities and prevent evasion of duty. What are Dutiable Commodities Dutiable Commodities Ordinance applies to the following four categories of goods: (1) alcoholic liquors-- liquors such as sheung ching, mow toi, ko leung, brandy, whisky, gin, rum, vodka, champagne, still wine, beer, cider and ethyl alcohol; (2) tobacco-- tobacco products such as cigarettes, cigars, smoking tobacco, unmanufactured leaf tobacco and Chinese prepared tobacco, but not smokeless tobacco; (3) hydrocarbon oil-- including motor spirit, aircraft spirit, kerosene and light diesel oil; (4) methyl alcohol-- a chemical for industrial use only, commonly known as 'wood alcohol' which may cause death or loss of eyesight if drunk. Dutiable commodities are the goods which are not exempt from duty and on which the full duty prescribed by law has not been paid. Who Requires a Licence Any person who imports, exports, stores or manufactures dutiable commodities is required to possess a relevant licence; otherwise he will be prosecuted, and the maximum penalty is a fine of $1,000,000 and imprisonment for two years. Classification of Dutiable Commodities Licences Licences come in three types: (1) Import and Export Licence--for the import or export of the type(s) of dutiable commodities specified; (2) Manufacturer's Licence--for the manufacture of the type(s) of dutiable commodities specified; (3) Public Bonded Warehouse Licence, General Bonded Warehouse Licence or Licensed Warehouse Licence--for the storage of the type(s) of dutiable commodities specified. Note: Application for a licence to sell liquor for immediate consumption on the premises where it is sold should be made to the appropriate Liquor Licensing Board of the Food and Environmental Hygiene Department. Enquiries can be made to: (A) Liquor Licensing Board of the Food and Environmental Hygiene Department (for the premises in the urban area) Tel.: 2879 5779 or 2729 1126 (B) Liquor Licensing Board of the Food and Environmental Hygiene Department (for the premises in the New Territories) Tel.: 2601 8232 Points to Note in Applying for a Dutiable Commodities Licence (1) Application for a licence should be made by a company registered with the Business Registration Office in Hong Kong. (2) The person (applicant) making the application on behalf of the company must be 18 years of age or over. (3) The applicant should have been appointed by the company as the responsible person for the intended activities of the licence under application. He should normally be a Hong Kong resident holding a Hong Kong Identity Card. Otherwise, a Hong Kong resident holding a Hong Kong Identity Card should be appointed as the second responsible person. (4) The applicant must produce proof of landlord or tenancy agreement on the business address. (5) Applicants dealing in hydrocarbon oil products (e.g. petrol and diesel) or storing a large quantity of liquor must possess a relevant Licence for Storage of Dangerous Goods issued by the Fire Services Department. Where to Make an Application Licence application forms may be obtained from the following Customs and Excise Department office: Hong Kong Permit Office 2/F, Harbour Building 38 Pier Road Central Hong Kong Duly completed application form can be returned in person or by mail to the Licence Unit, Office of Dutiable Commodities Administration, Customs and Excise Department, 2/F, Harbour Building, 38 Pier Road, Central, for processing. How is an Application Processed Upon receipt of your licence application, the Licence Unit will normally contact you within three working days to make an appointment for an inspection of the premises concerned or conduct an interview. All customs officers possess a warrant card bearing his photograph. You will be notified of the result within 10 working days after the inspection or the interview. The licence fee shall not be paid until the application has been approved. If anyone approaches you for money or other advantages in connection with the application, you should report to the Customs and Excise Department, the police or the ICAC. Offering money or advantages for any convenience in the processing of an application is also an offence and the person making the offer is liable to prosecution. Enquiries Enquiries on the application for Dutiable Commodities Licences can be made to: Senior Clerical Officer (Licence Unit) Office of Dutiable Commodities Administration 7/F, Harbour Building 38 Pier Road Central Hong Kong Tel.: 2852 3260