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There are six types of declaration: -
1. Import Declaration for non-food items (Form1)
2. Import Declaration for food items classified in Appendix I of the current Hong Kong Imports and Exports Classification List (Harmonized System) (Form 1A)
3. Export / Re-export Declaration for export / re-export items except HK manufactured clothing and footwear items (Form 2)
4. Export Declaration for HK manufactured clothing and footwear items specified in Schedule 1 to the Industry Training (Clothing Industry) Ordinance, Chapter 318, Laws of Hong Kong (Form 2A)
5. Import Declaration for articles exempted from declaration charge (Form 1B)
6. Export / Re-export Declaration for articles exempted from declaration charge (Form 2B)
Under the Import and Export (Registration) Regulations, every person who imports or exports any article other than an exempted article is required to lodge with the Commissioner of Customs and Excise an accurate and complete import or export/re-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. Prosecution may be initiated against any person who fails to lodge the required declaration, or knowingly or recklessly lodges any declaration that is inaccurate in any material particular. The Commissioner of Customs and Excise has also authorised specific officers of the Census and Statistics Department to enforce the regulations relating to the lodgement of accurate and complete import/export declarations.
Source:Hong Kong Customs and Excise Department
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