Vehicles imported into Hong Kong are not subject to any customs tax, but in general, an importer is required to lodge with the Customs and Excise Department an accurate and complete declaration within 14 days of importation.
The import declaration can be lodged in the following ways:
(a) For importer already registered with one of the three service providers appointed by the Government, he can lodge import declaration to the Government directly from his personal computer.
(b) For occasional importer and individual, they can lodge import declarations at the service centers set up by the service providers and their partners to convert paper declarations for electronic transmission.
For further information about the electronic lodgement service, or to register for using the service, please call (in alphabetical order) Brio Electronic Commerce Ltd. at 2111 1288, Global e-Trading Services Ltd. at 8201 0082, or Tradelink Electronic Commerce Ltd. at 2599 1700.
Importer should also comply with the provisions under the Motor Vehicles (First Registration Tax) Ordinance, Chapter 330, by filing an Import Return (CED336) in respect of the imported vehicle to the following address:-
Motor Vehicles Valuation Group Customs and Excise Department 3/F,
Custom Headquarters Building,
222 Java Road,
North Point, Hong Kong
Telephone 3759 2556
For a motor vehicle to be imported for personal use by the importer, the Import Return should be enclosed with a declaration (CED336A). The CED336 or/and CED336A should be submitted within 30 days of the importation of the motor vehicle.
Submission of CED336 and CED336A can also be made via the Motor Vehicles First Registration Tax System of Customs and Excise Department by clicking here.
The provisional taxable value of a motor vehicle will be assessed by adding up the purchase price, insurance and freight charges, brokerage/agency fees and repair charges related to the purchase and importation of the motor vehicle as declared by the importer. Where the declared value is considered not reflecting the market value of the vehicle, Customs and Excise Department may determine other value as taxable value having regard to, but not limited to:
- the age of the motor vehicle; and
- the retail price in the place of origin, including the cost of all materials and work necessary to put the vehicle into the state to meet first registration requirements.
When the declared value is considered to reflect market value of the vehicle and the vehicle was registered in the name of the applicant in a place outside Hong Kong before its importation into Hong Kong, depreciation for the vehicle may be allowed, provided that valid documentary proof like overseas registration / certificate is produced*. Its calculation is based upon the period from the date of its registration in a place outside Hong Kong to the date of its importation into HKSAR:
- for petrol-driven vehicles: 25% per annum
- for non-petrol driven vehicles: 20% per annum
After the assessment of provisional taxable value, an applicant will be issued with a “Notification of Provisional Taxable Value” for production to the Transport Department for calculation and collection of the first registration tax.
*As verification of the document with overseas issuing authority may be required, processing time of an application with depreciation of taxable value of the vehicle claimed will be longer.
This information is meant as a guide only and is not definitive. As destination regulations are subject to change without notice, we strongly urge you to obtain updated information from:
Customs and Excise Department
Department of Transport