Top Menu

Tobacco Tax

Duty on Tobacco

Tobacco Tax
Tobacco is one of the goods which require a duty on general imports. This duty is prepaid by the seller and included in the price, so it often goes unnoticed. Duties on these goods raise revenue for the general administration and for development projects, while at the same time help to keep general tax levels low.
According to the duty rates prescribed in the Schedule to the Dutiable Commodities Ordinance (Cap. 109), the Customs and Excise Department is responsible for enforcing the law for collection of duties and protection of revenue. Tobacco duty is charged at specific rates per unit quantity.

1. Duty shall be payable on tobacco at the following rates
  • for each 1,000 cigarettes - HK$1,906
  • cigars - HK$2,455/kg
  • Chinese prepared tobacco - HK$468/kg
  • all other manufactured tobacco except tobacco intended for the manufacture of cigarettes - HK$2,309/kg

2. For the purpose of applying the duty under paragraph 1(a) a cigarette more than 90 mm long, excluding any filter or mouthpiece, shall be treated as if each additional 90 mm or portion of 90 mm were a separate cigarette.

No Duty-free Cessation
With effect from 1 August 2010, all Hong Kong residents or passengers cannot bring in any tobacco products to Hong Kong. Smokers aged 18 or above can be allowed to bring in the following exempted amount for own consumption :
- 19 cigarettes; or
- 1 cigar or 25 grams of cigars; or
- 25 grams of other manufactured tobacco.
The duty-free concessions granted for incoming tobacco on or before 31 July 2010 (60 cigarettes or 15 cigars or 75 grammes of other manufactured tobacco) will be rescinded.

Customs Information Hotline
Please call the Customs 24-hour Service Hotline 2545-6182 to report offences relating to smuggling and illicit cigarette. All information provided will be kept in confidence.
Back to Top