Import and export declarations in Hong Kong: a guide for small traders
Every import and export of goods through Hong Kong needs a trade declaration, online sales to overseas customers included, unless the goods are exempt. The deadline is 14 days, the charges are small, and the system is about to change. Here's what a small trader needs to know.
Updated 3 November 2026 · by LAULEGA LIMITED, licensed TCSP (TC000573)
Who has to declare
Every person who imports, exports or re-exports any article other than an exempted one must lodge an accurate and complete declaration with the Commissioner of Customs and Excise (Cap. 60E regs. 4(1), 5(1)). The Census and Statistics Department's guidance puts it plainly: this includes "online purchases from or sales to overseas" (C&SD). An online shop shipping from Hong Kong to customers abroad is an exporter for this purpose.
A declaration isn't a licence. Most goods need no import or export licence at all, but controlled items such as strategic commodities do, on top of the declaration (Cap. 60 s.6A). Our guide to business licences lists the main licensing regimes.
The deadline: 14 days
A declaration must be lodged not later than 14 days after the day of importation or exportation (regs. 4(2), 5(2)). Under the general rule on computing time, the day of shipment itself isn't counted, and a 14th day that falls on a public holiday moves to the next working day; see our guide to holidays and deadlines.
A few rules help with volume:
- One declaration can cover goods under one bill of lading or air waybill, or goods with the same first four digits of their commodity code, on the same vessel or flight, from the same country (reg. 4(3)).
- Frequent, regular consignments worth up to HK$1,000 each, with the same code and origin, can go on a monthly declaration by the 7th of the following month, with the Commissioner's prior approval (reg. 4(3A)).
What's exempt
Regulation 3 lists the exempted articles. The ones small traders meet most often:
- postal packets whose contents are worth less than HK$4,000;
- personal baggage, including items shown not to be for trade or business (but not motor vehicles);
- free advertising material and free samples, clearly marked as such, and samples worth under HK$1,000 used for advertising;
- goods sent out for an exhibition and brought back, or brought in for one and re-exported unsold, and goods moving under an ATA Carnet;
- personal gifts where the receiver pays nothing;
- transhipment and transit cargo.
Note that the postal exemption is about postal packets. Courier and air-freight shipments of the same value aren't covered by it.
What it costs
The declaration charge is 20 cents for goods worth up to HK$46,000, then 12.5 cents for each further HK$1,000, and it is capped at HK$200 per declaration (reg. 8). Until the charge is paid in full, the declaration counts as not lodged (reg. 8(2B)). The service providers charge their own fees on top.
Late lodgement adds a penalty per declaration (reg. 7):
| Declaration lodged | Goods up to HK$20,000 | Goods over HK$20,000 |
|---|---|---|
| Within 14 days | No penalty | No penalty |
| After 14 days, within 1 month and 14 days | HK$20 | HK$40 |
| After 1 month and 14 days, within 2 months and 14 days | HK$40 | HK$80 |
| After 2 months and 14 days | HK$100 | HK$200 |
The money is small; the record isn't. Prosecution is possible for failing to lodge, or for lodging a declaration that is knowingly or recklessly inaccurate in a material particular (C&SD).
How to lodge, now and from 2027
- Today: declarations are lodged electronically through one of three service providers appointed by the government, or through their paper-to-electronic conversion service (C&SD). Each item needs a Hong Kong Harmonized System commodity code, which C&SD's site helps you find.
- From mid-2027: Customs' new Trade Single Window is to take over import and export declarations in its later Phase 3 batches, replacing the current Government Electronic Trading Services. The regulations already provide for the switch (reg. 18). Watch for Customs' notices.
An example (invented)
Tidewater Ceramics Limited sells handmade tableware online and ships from a small Kwun Tong studio. Small orders go by post in parcels worth well under HK$4,000, which are exempt. Larger wholesale orders to a shop in Melbourne go by courier, and for those the company lodges an export declaration through a service provider within 14 days of each shipment, at 20 cents a time, plus the provider’s fee.
Trading from Hong Kong, run from anywhere
LAULEGA gives your trading company a Hong Kong registered office, keeps its filings on time, and scans government letters, including anything from Customs or C&SD, to your portal free within one business day.
See the virtual office Business supportFrequently asked questions
Do I need an import or export declaration for online sales from Hong Kong?
Yes, unless the goods are exempt. The Census and Statistics Department states that declarations are required for online purchases from or sales to overseas. A common exemption is a postal packet whose contents are worth less than HK$4,000 (Cap. 60E reg. 3).
What is the deadline for a Hong Kong trade declaration?
Not later than 14 days after the day the goods are imported or exported (Cap. 60E regs. 4(2), 5(2)).
How much does a declaration cost?
The government charge is 20 cents for goods worth up to HK$46,000, rising by 12.5 cents for each further HK$1,000, with a cap of HK$200 per declaration (Cap. 60E reg. 8). Service providers add their own fees.
What is the penalty for lodging late?
From HK$20 to HK$200 per declaration, depending on how late it is and whether the goods are worth more than HK$20,000 (Cap. 60E reg. 7). Prosecution is also possible for failing to lodge.
Is a trade declaration the same as an import or export licence?
No. A declaration is needed for most imports and exports; a licence is needed only for controlled goods, such as strategic commodities under section 6A of the Import and Export Ordinance.
How do I lodge a declaration?
Electronically, through one of the government-appointed service providers or their paper-to-electronic conversion service. Customs' Trade Single Window is to take over declarations in batches from mid-2027.
This guide summarises the Import and Export (Registration) Regulations (Cap. 60E) as published on e-Legislation on 30 October 2026, and the Census and Statistics Department's and Customs and Excise Department's pages as of that date. It doesn't cover dutiable commodities, licences, manifests or the Road Cargo System. It is general information, not legal advice; for your own goods, check with C&SD or Customs, or ask your adviser. The example business is invented. Written by LAULEGA LIMITED, a licensed trust or company service provider (TCSP licence TC000573).