Passengers may bring in or buy limited quantities of alcoholic liquor and tobacco for their own use without paying duty, subject to age and other conditions.
Dutiable Commodities (Exempted Quantities) Notice(Cap. 109 sub. leg. A, regulation 12(1)(ea))(Enacting provision omitted—E.R. 3 of 2021)[28 July 2000](Format changes—E.R. 3 of 2021) 1. Quantities of alcoholic liquor exempted from duty (L.N. 35 of 2010)(1) For the purpose of section 34A of the Ordinance and regulation 12(1)(ea) of the Dutiable Commodities Regulations (Cap. 109 sub. leg. A), alcoholic liquor that is either— (L.N. 35 of 2010)(a) imported by a passenger of any ship, aircraft, train or vehicle for the passenger’s own use and in the passenger’s baggage; or(b) bought by the passenger for the passenger’s own use at a licensed warehouse located at any place approved by the Commissioner in the arrival area at an entry point in Hong Kong,is exempted from duty in accordance with this section.(2) In the case of a passenger who—(a) holds a Hong Kong identity card;(b) is of the age of 18 or above; and(c) has spent 24 hours or longer outside Hong Kong,the alcoholic liquor referred to in subsection (1) is exempted from duty to the extent of 1 litre.(3) In the case of a passenger who—(a) does not hold a Hong Kong identity card; but(b) is of the age of 18 or above,the alcoholic liquor referred to in subsection (1) is exempted from duty to the extent of 1 litre.(L.N. 35 of 2010) 2. Quantities of tobacco exempted from duty (1) For the purpose of section 34A of the Ordinance and regulation 12(1)(ea) of the Dutiable Commodities Regulations (Cap. 109 sub. leg. A), tobacco that is either—(a) imported by a passenger of any ship, aircraft, train or vehicle for the passenger’s own use and in the passenger’s baggage; or(b) bought by the passenger for the passenger’s own use at a licensed warehouse located at any place approved by the Commissioner in the arrival area at an entry point in Hong Kong,is exempted from duty in accordance with this section.(2) In the case of a passenger who is of the age of 18 or above, the tobacco referred to in subsection (1) is exempted from duty to the extent specified in one of the following paragraphs—(a) 19 cigarettes;(b) 1 cigar or 25 grams of cigars;(c) 25 grams of other manufactured tobacco.(L.N. 35 of 2010)