How to Complete and Lodge Import/Export Declarations …

1 / . How to Complete and Lodge Import/Export Declarations . Census and Statistics Department Customs & Excise Department Hong Kong Special Administrative Region Hong Kong . Contents Page 1 1 Introduction 1. 2 2 Legal Responsibility 1. 3 3 Use of Import/Export Declarations 3. 4 4 Types of Import/Export Declarations 4. 5 5 Completion of Import/Export 5. Declarations and Data Requirement 6 6 Publications of the Hong Kong 13. Harmonized System (HKHS). 7 7 Finding HKHS Commodity Codes 14. and Country/Territory Codes online 8 8 Lodgement of Import/Export 14.

2 Declarations 9 9 declaration Charge and 15. Clothing Industry Training Levy 10 10 Late Lodgement Penalty 16. 11 11 Frequently Asked Questions 17. 12 12 Enquiries 22. Appendix 1 1 Classification of Transport Modes 24. 2 2 Classification of Customs Control 25. Points and Units of Quantity 3 3 Classification of Types of Packages 26. 4 4 Classification of 28. Countries/Territories 5 5 Paper-to-Electronic declaration 30. Conversion Service Network 6 6 Import/Export declaration and Cargo 35. Manifest Enquiry Hotline of the Census and Statistics Department Appendix (Cont'd).

3 7 7 Commodity Code Enquiry Hotline 37. 8 8 declaration Notice Enquiry Hotline 38.. HOW TO Complete AND Lodge Import/Export Declarations . 1. 1. Introduction This booklet provides importers and exporters with general guidelines for completing and lodging Import/Export 60E Declarations . For legal requirements related to Import/Export 318 Declarations , please refer to the import and export (Registration) Regulations, Chapter 60E, and the Industrial Training (Clothing Industry) Ordinance, Chapter 318, of the Laws of Hong Kong.

4 2. 2. Legal Responsibility Under the import and export (Registration) Regulations, every person who imports or exports/re-exports any article 14 other than an exempted article is required to Lodge with the Commissioner of Customs and Excise (the Commissioner) an accurate and Complete Import/Export declaration within 14.. days after the importation or exportation of the article. Importation or exportation of personal articles (including articles directly purchased from or sold to overseas through the Internet or other means) is also subject to the above declaration requirements, unless such articles are exempted articles within the meaning of the import and export (Registration) Regulations.

5 Prosecution may be initiated against any person who fails or neglects to Lodge the . required declaration within the specified period, or knowingly or recklessly lodges any declaration that is inaccurate in any material particular. The Commissioner has also authorised certain officers of the Census and Statistics Department to verify whether particulars provided in the Import/Export Declarations are sufficiently clear and Complete for compiling trade statistics. As stated in the Basic Law of the Hong Kong Special Administrative Region of the People's Republic of China, the Hong Kong Special Administrative Region is a separate customs territory.

6 Therefore, lodgement of Import/Export declaration for any article, other than an exempted article, imported from or exported to the Mainland of China is required. While it is not required to Lodge an Import/Export declaration in respect of an exempted article, importers/exporters are requested to advise their carriers/forwarders to indicate clearly on the cargo manifest the relevant category of their exempted article in order to facilitate processing and . verification of trade documents. It should however be noted that this arrangement does not prejudice the Commissioner's right to require importer/exporter to provide proof or evidence to support the claim of exempted article, or to take any action provided under the import and export (Registration) Regulations when necessary.

7 The categories of exempted articles as stipulated in the import and export (Registration) Regulations are given below for reference: a. a. transhipment cargo consigned on a through bill of lading or a through air waybill from a place outside Hong Kong to another place outside Hong Kong;. 1. b. b. transit cargo destined for a place outside Hong Kong and is passing through Hong Kong on the same ship or aircraft without transhipment;. c. c. articles imported or exported by the Government or the Chinese People's Liberation Army.

8 D. d. ships' stores, including bunker fuel, for use by or . consumption on board the vessel on which the stores are carried;. e. e. aircraft stores, including aviation fuel, for use by or consumption on board the aircraft on which the stores are carried;. f. f. personal baggage including any article which is shown to the satisfaction of the Commissioner to be imported or exported otherwise than for trade or business, but not including motor vehicles;. g. $4,000 g. any postal packet the contents of which are valued at less than $4,000.

9 H. h. any article . i) i) which consists solely of, and is marked clearly as, advertising material and which is supplied free of ii) charge;. ii) which consists solely of, and is marked clearly as, a . sample of any product and which is intended, to the satisfaction of the Commissioner, to be distributed iii) $1,000 free of charge for the purpose of advertising the article of which it is a sample;. iii) valued at less than $1,000, which consists solely of a iv) sample of any product and is intended, to the satisfaction of the Commissioner, to be used for the purpose of advertising the article of which it is a.

10 Sample;. iv) which is imported solely for the purpose of v) exhibition and which is intended, to the satisfaction of the Commissioner, to be exported after it has been vi) (v) exhibited and is neither sold nor disposed of in any other way in Hong Kong;. vii) v) which is exported solely for the purpose of exhibition and which is intended, to the satisfaction of the Commissioner, to be imported after viii) . exhibition;. vi) which is imported after having been exported for exhibition in accordance with sub-paragraph (v).