User Guidebook For Dutiable Commodities

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User Guidebook for Dutiable CommoditiesCustoms and Excise DepartmentOffice of Dutiable Commodities Administration(Version December 2021)

User Guidebook for Dutiable CommoditiesTable of Content1.Introduction2.Duty System of Hong Kong3.Assessment of Duty on Liquors4.Licence5.Permit6.Sample Drawing7.Refund and Repayment of Duty8.Contact Us1

1.Introduction1.1Any person who wishes to import, export, remove, store or manufacturedutiable commodities is required to obtain a relevant licence and permit. Thisguidebook serves as a quick reference for making application for a licence orpermit. For full details of the legal requirements relating to licences and permits,please refer to the Dutiable Commodities Ordinance (Cap.109) and DutiableCommodities Regulations (Cap.109A), Laws of Hong Kong.1.2If needed, please contact relevant office of the Office of DutiableCommodities Administration (“ODCA”) of the Customs and Excise Department(“C&ED”) to obtain information or advice. A list of contact numbers is availableunder section 8 of this guidebook.2.Duty System of Hong Kong2.1Hong Kong is a free port with no general tariff on imported goods.Excise duties are charged on four commodities, whether they are imported ormanufactured locally, for domestic consumption. These commodities are certainhydrocarbon oil (motor spirit, aircraft spirit and light diesel oil), liquor withalcoholic strength more than 30% by volume, methyl alcohol and tobacco(except smokeless tobacco).2.2Liquor with an alcoholic strength of more than 30% by volume (e.g. hardliquor like brandy, whisky, gin, rum, vodka, and some Chinese Type Spirits) isthe only dutiable commodity subject to ad valorem duty (i.e. duty is calculatedby way of a percentage of the value of the liquor).2.3Duty on tobacco, hydrocarbon oil and methyl alcohol is charged at aspecific rate per unit quantity.2.4Duty rates of the four types of dutiable commodities may subject to changeaccording to the announcement of the Government. Please refer to the C&EDwebsite (see the link below) to browse the latest duty rates.http://www.customs.gov.hk/en/trade facilitation/dutiable/types/3.Assessment of Duty on Liquors3.1Currently, liquor products with an alcoholic strength of more than 30%by volume (e.g. hard liquor like brandy, whisky, gin, rum, vodka, and someChinese Type Spirits) are subject to ad valorem duty (i.e. duty is calculated byway of a percentage of the value of the liquor), and the duty rate is 100% of thevalue of the products. No licence and permit is required for the import, export orremoval of the zero-rated duty liquors.2

3.2The valuation basis is stipulated in section 26A of the DutiableCommodities Ordinance. The transaction value of the liquor products is used asthe primary basis of determining the value of the products for duty assessment. Itis the price actually paid or payable for the products plus packing costs,commission or brokerage, royalty or licence fee the buyer is required to pay andany proceeds accrued to the seller. The value excludes insurance premium, freightcharges and any other expenses incidental to the delivery of the products.3.3Liquors manufacturers / importers have to submit the followingdocuments to C&ED for assessment of duty payable: Invoice;Sales contract;Price List;Payment Record;Purchase Order; andOther documents which C&ED may require.3.4C&ED may fix a value of the products for duty assessment if thedeclared value is not supported by valid documentation or the information aboutthe value of the products stated in any document produced is insufficient orinaccurate.4.Licence4.1Types of licence4.1.1A person who imports, exports, stores or manufactures dutiablecommodities must possess a valid licence as appropriate: Import and Export Licence;Warehouse Licence(General Bonded Warehouse Licence, PublicBonded Warehouse Licence and Licensed Warehouse Licence);Manufacturer’s Licence.4.1.2Please refer to the C&ED website (see the link below) to browse thelatest licence fees.https://www.customs.gov.hk/en/trade facilitation/dutiable/licence permit/licences/index.html4.2Licence application4.2.1An applicant shall submit licence applications, including application fora new licence, renewal of a licence, amendment of licence particulars orcancellation of a licence, through the Dutiable Commodities System (“DCS”) atthe website:https://www.dcs.customs.gov.hk3

4.2.2A licence applicant must be 18 years old or above and is required topossess a digital certificate (Organizational) issued by a public recognizedcertification authority when submitting a licence application. For details on howto apply for a digital certificate (Organizational), please visit the website of theOffice of the Government Chief Information Officer l cert4.2.3A licence is valid for one year. A licensee has to submit application forrenewal of the licence at least one month before, and no earlier than two monthsbefore, the expiration of the licence. The licensee shall log in the DCS to submitthe renewal application.4.2.4Supporting documents for application of Import and Export Licenceand Manufacturer’s or Warehouse Licence are set out respectively in Annex 1and Annex 2.4.2.5Upon completion of licence processing, C&ED will issue a PaymentAdvice to the applicant via the DCS for payment of the licence fee and securitybond (if applicable). The licence applicant shall print out the Payment Adviceand make payment via the following ways: at any branch of the Bank of China (Hong Kong) in cash or by cheque; through the Bank of China (Hong Kong) Cheque Deposit Machine; through online banking service provided by the Bank of China (Hong Kong);or through the use of mobile banking application or e-wallet that supportsGovernment QR code bill payment to scan the Faster Payment System(“FPS”) QR code printed on the Payment Advice.4.2.6Applicant shall take note of the payment instructions on the PaymentAdvice. For details, please call the hotline of Bank of China (Hong Kong) at2826 6728.4.2.7After settling payment of the licence fee and security bond (ifapplicable), a licence applicant is required to submit the payment details via the“Confirm Licence Condition and Payment Notification” of the DCS. Uponconfirmation of receipt of payment, an electronic licence certificate will beissued through the DCS.4.3 Points to noteLicences mentioned above are required for handling dutiable goods forcommercial purposes. An application for a licence must be filed by acompany which can produce a valid Business Registration Certificate.The company must appoint one or two responsible person(s) for theintended activities of the licence under application. The responsible personshould be a staff member of the company, preferably a Hong Kongresident holding a valid Hong Kong Identity Card, and can be contacted4

by C&ED in Hong Kong.If the dutiable goods imported are for personal use or as a single commercialshipment with duty value less than HK 2,000, no licence is required. Instead,10% of the duty of the goods imported (with a minimum fee of 2) will beimposed as licence fee.Enquiries on the application for licence can be made to the Licence Unit ofC&ED at tel.: 3759 2398 or by email to [email protected] person who removes any dutiable goods is required to obtain a permitfrom the C&ED. A permit applicant is advised to consult the Permit Unit of theC&ED about the details at 3759 2500 or by email [email protected] of permitDifferent types of permits will be issued respectively for the purpose of removal,export and ship’s stores as follow:i)Removal Permit for Dutiable Goods First Removal Permit is required when dutiable goods are removedfrom an importing conveyance to a bonded warehouse. Referral Removal Permit is required when dutiable goods are removedfrom a bonded warehouse to another bonded warehouse.ii)Removal Permit for Duty-Paid Goods First Removal Permit for Duty-Paid Goods is required when – goods are removed for local use from the importing conveyanceupon payment of the full duty; goods which are exempted from duty are removed for local use froman importing conveyance; goods to which the the Dutiable Commodities Ordinance applies butattracting no duty are removed from the importing conveyance forlocal use or to an exporting conveyance for re-export. Referral Removal Permit for Duty-Paid Goods is required when – goods are removed for local use from a bonded warehouse uponpayment of the full duty; goods which are exempted from duty are removed for local use froma bonded warehouse; goods are removed from a bonded warehouse to a place fordestruction on Customs’ approval.iii) Export Permit First Export Permit is required when dutiable goods are removed froman importing conveyance to an exporting conveyance for export. Referral Export Permit is required when dutiable goods are removedfrom a bonded warehouse to an exporting conveyance for export.5

iv)5.3Ships’ Stores Permit First Ships’ Stores Permit is required when dutiable goods used as ships’stores are removed from an importing conveyance to an exportingconveyance. Referral Ships’ Stores Permit is required when dutiable goods used asships’ stores are removed from a bonded warehouse to an exportingconveyance.Electronic Dutiable Commodities Permit (“e-DCP”) Service5.3.1All permit applications have to be submitted electronically to the C&EDthrough one of the following designated electronic service providers: Tradelink Electronic Commerce LimitedGlobal e-Trading Services LimitedBrio Electronic Commerce Limited5.3.2The C&ED does not charge any fee for permits. However, the threeelectronic service providers will charge the permit applicants for service on eDCP application.5.3.3Please refer to the C&ED website (see the link below) to browse theinformation of service providers.https://www.customs.gov.hk/en/trade facilitation/dutiable/licence permit/permits/5.4Permit application5.4.1An applicant must possess a valid Import and Export Licence whensubmitting permit application. During permit application, the applicant may needto enter into the e-DCP system the relevant “dutiable commodity code”, “carriercode”, “supplier code”, and “age certificate number” (for brandy and whiskyonly).5.4.2Codes can be applied in accordance with the following steps:(Step 1): Applicant has to login the e-DCP system of the specified electronicservice providers or the C&ED’s DCS to search for the appropriatecodes from the code lists.(Step 2): If the appropriate codes cannot be found, the applicant may contactthe Codification Team of the C&ED to apply for new codes. Telephone: 3759 2507 Fax: 2581 0218 e-mail: dc code [email protected](Step 3): For application of “dutiable commodity code” and “supplier code”,the applicant has to submit an application form together withsupporting documents mentioned below to the Codification Team6

through the DCS or e-mail. The application form can be downloadedfrom the C&ED website:https://www.customs.gov.hk/en/trade facilitation/dutiable/other/public forms/index.html#code applicationFor application of “dutiable commodity code”, the supportingdocuments required are: Invoice; Label of the product (front and back side); Photo of the product; Packing list; Air waybill or bill of lading; and Age certificate (for brandy and whisky only).For application of “supplier code”, the supporting documents requiredare: Invoice; and Air waybill or bill of lading.(Step 4): For application of “carrier code”, the applicant is only required toprovide the documents mentioned below and application form is notrequired. Air waybill or bill of lading; Marine office record card (for river trade vessel only); and Certification of vessel’s nationality (for river trade vessel only).(Step 5): If an application is approved, the Codification Team will inform theapplicant of such approval through the DCS. New codes created willbe added to the relevant code lists for traders’ adoption in future permitapplication.5.4.3Upon the approval of a permit application, the Permit Unit will returnan approval message to the applicant through the e-DCP system. To facilitateCustoms inspection, the permittee is advised to produce a printed version of thepermit to accompany the dutiable goods during removal/ transportation.5.5Permit conditionsThe C&ED may impose permit conditions in granting a permit for variouscontrol reasons. The permit conditions will normally be specified in Part III ofthe permit. A permittee shall ensure compliance with the permit condition(s)once a permit is issued.5.6Labeling requirement for liquors to be used for local consumptionEvery container containing liquor that is imported into or manufactured in Hong7

Kong for local consumption shall bear a label on which is printed the alcoholicstrength, or the range of the alcoholic strength, of the liquor. The label shallinclude the information needed which is printed legibly in English or Chinese,Arabic numbers or symbol “%”, or any combination of them.5.7Certificate of Origin/ Age Certificate for liquors5.7.1It is a document issued by the relevant authority (e.g. Customs, Chamberof Commerce) of the liquor manufacturing place that certifies the type, nature andquality of the liquor.5.7.2A person who wishes to apply for a Duty-paid permit for importation ofbrandy or whisky for local consumption is required to submit an Age Certificate.A permit applicant may apply for an age certificate number through an electronicservice provider, or in person at the Permit Unit, 3/F., Customs HeadquartersBuilding, 222 Java Road, North Point. The following documents will be requiredfor application: Certificate of origin/ age certificate;Invoice;Air waybill or bill of lading;A completed application form for age certificate number (Note: Blank formcan be obtained from the Permit Unit either by fax or in person); andImport and Export Licence.5.7.3The Permit Unit of the C&ED will allocate a number to the applicantwhen the Age Certificate is received. The permit applicant must enter the numberduring permit application.5.8Packing requirement for tobacco to be imported into Hong Kong forlocal useThe packet of a cigarette or tobacco product for sale in Hong Kong must bear ahealth warning and the tar and nicotine yields as stipulated under section 8 of theSmoking (Public Health) Ordinance. Any cigarette must not contain an amountof tar exceeding 17 milligrams.5.9Ships’ Stores permit application5.9.1A person who wishes to export dutiable goods as ships’ stores isrequired to submit a completed Form CED 45 “Application for Ships’ Stores” tothe Permit Unit of the C&ED either in person or through a designated electronicservice provider. Ships’ Stores application will only be approved for ships withmore than 60 net tonnage.5.9.2Upon approval of the application for Ships’ Stores, an applicant mayapply for a Ships’ Stores Permit. The permittee is required to submit a completedForm CED 45A “Confirmation of Receipt of Ship’s Stores” within 14 workingdays after the master/ officer-in-charge of the ship acknowledges receipt of theship’s stores.8

5.10Method of duty payment5.10.1 Upon completion of duty assessment on an application for a Duty-PaidPermit, the C&ED will notify the permit applicant of the duty payable by meansof a Payment Notification via the e-DCP system. The permit applicant may makeduty payment via the following ways: at any branch of the Bank of China (Hong Kong) in cash or by chequepayable to the “Hong Kong SAR Government” or “Customs and ExciseDepartment” (account no.: 012-875-0-030 388-0);through the Bank of China (Hong Kong) Cheque Deposit Machine;through online banking service provided by the Bank of China (HongKong); orthrough the use of mobile banking application or e-wallet that supportsGovernment QR code bill payment to scan the FPS QR code printed on thePayment Notification.5.10.2For more details, please call the hotline of Bank of China at 2826 6728.5.10.3 A permit applicant is required to send a “Payment Confirmation Advice”message through the e-DCP system to C&ED after settling the duty payment.The e-DCP system will approve a Duty-paid permit thereafter. The permitapplicant is advised to note the following procedures when preparing the“Payment Confirmation Advice”: Unique Permit Reference No. (URN)It is a 14-digit reference number generated by the electronic serviceprovider for permit application. The URN has to be included.Payment TypeThe payment method (i.e. by cash, by cheque, by Internet or by CBS) hasto be indicated.Bill Reference NumberIt is a 16-digit reference number in the “Payment Notification” messagewhich confirms whether duty payment for a specific permit has been made.This number has to be included.5.11Executed Permit Advice5.11.1 A warehouse operator must send an “Executed Permit Advice” to theC&ED immediately after releasing or receiving a consignment of dutiablecommodities.5.11.2 A permittee must send the “Executed Permit Advice” within 14working days after removal of the consignment.5.11.3Enquiries on sending an “Executed Permit Advice” can be made to the9

Excise Statistics and Research Division of the C&ED at Tel.: 3759 2531.5.11.4 If the releasing/receiving party (e.g. a warehouse operator) or permitteeencounters any of the below cases during the execution of a permit, he has toenter relevant information into the data fields of the e-DCP system whenreturning the “Executed Permit Advice”. Please refer to the below table for theactions required:Data akage5.12Receipt/Actual BreakageRelease DateQuantity Quantityand nceNumber - - ---- -- - ---Amendment of permit5.12.1 A permit applicant may amend a permit under a particular UniquePermit Reference Number. However, an amendment action will not be allowedonce an “Executed Permit Advice” is sent to the C&ED by any of the partiesinvolved.5.12.2 In general, amendments to the following will not be accepted after apermit has been approved: 5.13Removal date and time (when the removal end date and time has lapsed);Item particulars for Duty-Paid Permit (including commodity code, quantity,cost and First Removal Permit number);Quantity of items for Ships' Stores Permit that has exceeded its initialapproved quantity; andCarrier name and transportation mode for Ships' Stores Permit.Cancellation of permit5.13.1 To cancel an approved permit, the applicant is required to submit a“Cancellation Request” to the C&ED through the electronic service providerwithin 14 working days from the last day of the removal period approved. If an“Executed Permit Advice” has been entered for the permit, request forcancellation of the permit will not be allowed.5.13.2 Where the request for cancellation is approved, the C&ED will send a“Permit Cancellation Confirmation” message to the applicant. The same messagewill be forwarded to the relevant releasing and receiving parties for information.5.14 Points to noteA permit applicant is only required to provide supporting documents if he10

6.receives a Government Query message. Under the circumstances, he isrequired to fax the requested supporting documents to the C&ED under astandard fax cover generated from the Government Query message.The processing time for a permit application is normally half a working dayprovided that all necessary information and documents have been providedand the relevant duty has been paid.Permits are not transferable.Detailed information on DCP application is provided in the DCP User’sGuidebook in the C&ED mon/pdf/pdf publications/dcpguidebook e.pdfEnquiries on the application for permits can be made to the Permit Unit customs.gov.hk.Sample Drawing6.1The C&ED may require samples of dutiable goods to be drawn foranalysis by the Government Chemist for purposes of duty assessment orprotection of public health. The request for sample drawing will be imposed viaa permit condition. It is an offence in law for breach of a permit condition.7.Refund and Repayment of Duty7.1Refund of dutyThe C&ED may grant a refund of duty subject to the following conditionsspecified in the law: 7.2Duty-paid goods exported from Hong Kong with the written consent of theCommissioner, provided that the duty refunded shall in no case exceed theduty paid on the goods;Duty-paid goods imported with the description, quality, state or conditionnot in accordance with the contract of sale or damaged in transit, andsubsequently destroyed in Hong Kong or returned to the supplier outsideHong Kong with the written consent of the Commissioner;Duty-paid goods used in the manufacture of dutiable goods provided thatthe duty refunded shall in no case exceed the duty paid on the goods;Duty-paid goods supplied for consular use;Duty-paid goods drawn as samples for analysis by the Government Chemist;Reasonable quantity of duty-paid fuel placed in the fuel tank of any pleasurevessel of more than 60 tons net register and for use by that vessel in reachingan identified port outside Hong Kong; andDuty-paid light diesel oil used in franchised buses.Repayment of dutyDepending on the circumstances, the C&ED may grant a repayment of duty incases of the following nature:11

7.3Shortages / breakages of duty-paid goods;Duty overpaid due to incorrect assessment;Duty paid on denatured spirits or methyl alcohol with certification of theGovernment Chemist;Cancellation of duty-paid permits; andEnquiries on other circumstances can be made to the Excise Statistics andResearch Division of the C&ED at Tel.: 37592526 or by email [email protected] procedures7.3.1An applicant for refund/ repayment of duty shall submit an applicationin person/ by post to the C&ED or through completing an online form.Supporting documents are required to substantiate the claim. Please refer to theC&ED website (see the link below) for details.https://www.customs.gov.hk/en/faqs/trade uiries on the application can be made to the Excise Statistics andResearch Division of the C&ED at Tel.: 3759 2526 or by email [email protected] Us8.1The Customs & Excise DepartmentTelephoneDutiable Commodities Licences(852) 3759 2398Dutiable Commodities Permits(852) 3759 2500- Application of Dutiable Commodity (852) 3759 2507Code/ Supplier Code- Age Certificate(852) 3759 2500Fax(852) 2542 4660(852) 2542 4179(852) 2581 0218- Executed Permit AdviceSample DrawingRefund and Repayment of DutyOpen Bond System (24-hour)(852) 2541 3470(852) 2429 4167(852) 2541 3470(852) 2429 4167(852) 2481 30118.2(852) 3759 2531(852) 2424 4496(852) 3759 2526(852) 2424 4496(852) 2367 5085(852) 2542 4179Website of the Customs & Excise Departmenthttp://www.customs.gov.hk/en/trade facilitation/dutiable/index.html8.3Designated Electronic Service Providers for permitsTelephone(852) 2599 1700Tradelink Electronic Commerce Limited12

Global e-Trading Services LimitedBrio Electronic Commerce Limited(852) 8201 0082(852) 2111 161113

Annex 單Checklist of Supporting DocumentsApplication for Import and Export/Special Import 列文件 (須蓋有公司印鑑):Please upload the following documents (bearing company chop) in support of your application forlicence(s):(A)所有申請人適用(A)For all applicants1.有效的商業登記證1.A valid Business ) (亦須注意本清單 E 部份)2.Full set of Tenancy Agreement(Stamp Duty paid) (Please alsorefer to Section E of this 3.Proof of Landlord (i.e. Land 、名 4.稱及內部設備)Photos of premises (showing theexterior construction, company nameand interior setup)(B)有限公司適用(B)For Limited Company1.公司註冊證書1.Certificate of 表格 NNC1/ 表 格 NNC1G)2.Registration of Directorship (AnnualReturn/Form NNC1/Form 人員的授權信3*.Authorization letter(s) from Board ofDirectors to appoint the ResponsiblePersonnel and the Second ceptance letter(s) signed bythe Responsible Personnel and theSecond Responsible Personnelconfirming acceptance of theAppointment供申請人備註 只供海關填寫For Applicant’s For OfficialUseUse

(C)獨資或合夥經營公司適用(C)For Sole Proprietorship/Partnership of of Proprietorship/Partnership(Form 1(a) or Form 1(c))(Form 1(a) 或 Form 二負責人員的授權信2*.Authorization letter(s) fromProprietor/partner to appoint theResponsible Personnel and the SecondResponsible 署確認接受委任的同意信3*.Acceptance letter(s) signed by theResponsible Personnel and the SecondResponsible Personnel confirmingacceptance of the e to Special Import 不少於 500 千升碳氫油的文件1.Supporting documents to prove astorage capacity of not less than 500kilolitres of hydrocarbon oil ofapplicant’s licensed /或憑單以移動碳氫油的信件2*.Letter of application for authorizationfrom the Commissioner to issue passesand / or vouchers for the removal ofhydrocarbon oil(E)其他(如適用)(E)Others (if applicable)1*.Letter from the landlord grantingpermission to the principal tenantto sublet/share/by other means toobtain the use of the saidpremises to the applicantcompany1*. 同意租客分租單位/ 只供海關填寫For Applicant’s For OfficialUseUse 列事項:PLEASE PAY ATTENTION TO THE 道222號海關總部大樓 3樓 , 香 港 海 關 應 課 稅 品 科 牌 照 小 組 。 如 有 查 詢 , 請 致 電 3759 2395 或 電 郵 至[email protected]

Checklist of Supporting Documents Application for Manufacturer’s or Warehouse LicenceAnnex 件(須蓋有公司印鑑):Please upload the following documents (bearing company chop) in support of your application forlicence(s):(A)所有申請人適用(A)For All Applicants1.#有效的商業登記證1.#A valid Business )2.#Full set of Tenancy Agreement(Stamp Duty roof of Landlord (i.e. Land 帶總面積圖示)4.Detailed layout plan of the warehouse/factory (with indication of 後提交)5.Photos of warehouse/factory(showing the exterior construction,company name and interior setup)(can be submitted 放時間的陳述6.A statement of the proposed openinghours of the 工作程序7.Detailed operation procedures of 存及更新頻率的描述或流程圖 記錄之複印副本或樣本)Narrative descriptions / flowchart of therecord system, the means, format, basisand frequency of such recordmaintenance and updating relating to thebooks of accounts and other documentskept or proposed to be kept in relation tothe manufacturing process /warehousing of dutiable goods (withphotocopies / specimen of all forms andrecords used or proposed to be used forsuch ion of the content (i.e. the typeof data) of the books of account andother documents kept or proposed to bekept in respect of dutiable goods storedin the 物的編 統的描述9.Description of stock coding system,storage location identification systemand labelling system of physical stockstored in the warehouse/factory供申請人備註For Applicant’sUse只供海關填寫For OfficialUse 口口口口

(A)所有申請人適用(A)For All 其簽署樣式11*.Particulars and specimen signatures ofthe persons authorized to receive/releasedutiable goods into/from the proposedlicensed (如在出入口裝置的安全設備)12.Written documentation on the controlmeasures adopted or to be adopted forsafe guarding storage of dutiable goodsand to prevent unauthorized person fromentering into the factory/ warehouse(e.g. installation of security devices 之處)System description, explanatory notes,system/procedural manual of thewarehouse’s/manufacturer’s stockoperation system / inventorymanagement system / inventory controlsystem (including checking of permits,destruction of dutiable goods,reconciliation of discrepancy andinvestigation of exceptions /irregularities)14*.展示最近 3 (須經 證)Certified true copies (by two directors/chief executive of a limited company,the sole proprietor or all partners of apartnership company) of bankstatements showing the transactions ofthe latest 3 months(B)有限公司適用(B)For Limited Company1.公司註冊證明書1.Certificate of /表格NNC1/表格 NNC1G)及收據2.#Registration of Directorship (AnnualReturn/Form NNC1/Form NNC1G)with 人員的授權信3*.Authorization letter(s) from Board ofDirectors to appoint the ResponsiblePersonnel and the Second ceptance letter(s) signed by theResponsible Personnel and the SecondResponsible Personnel confirmingacceptance of the appointment供申請人備註For Applicant’sUse只供海關填寫For OfficialUse

(B)有限公司適用(B)For Limited Company5*.最近 3 核證的副本5*.Original or certified true copy (byauditor) of audited financial statementsfor the latest 3 financial 表前 3 正式或管理帳目Informal/management accounts up to aperiod not earlier than 3 months beforethe date of submitting the application ifthat has not been covered by the latestaudited accounts(C)獨資或合夥經營公司適用(C)For Sole Proprietorship/Partnership Company1.獨資或合夥經營的證明文件(Form 1(a) 或 Form 1(c))1.Proof of Proprietorship/Partnership(Form 1(a) or Form 二負責人員的授權信2*.Authorization lette

2. Duty System of Hong Kong 2.1 Hong Kong is a free port with no general tariff on imported goods. Excise duties are charged on four commodities, whether they are imported or manufactured locally, for domestic consumption. These commodities are certain hydrocarbon oil (motor s