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The categories of exempted articles as mentioned in the Regulations are given below for reference:
- transshipment 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;
- transit cargo destined for a place outside Hong Kong and is passing through Hong Kong on the same ship or aircraft without transhipment;
- articles imported or exported by the Government or the armed forces;
- ships’ stores, including bunker fuel, for use by or consumption on board the vessel on which the stores are carried;
- aircraft stores, including aviation fuel, for use by or consumption on board the aircraft on which the stores are carried;
- 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;
- any postal packet the contents of which are valued at lessthan $4,000;
- any article –
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which consists solely of, and is marked clearly as, advertising material and which is supplied free of charge;
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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 free of charge for the purpose of advertising the article of which it is a sample;
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valued at less than $1,000, which consists solely of a 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 sample;
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which is imported solely for the purpose of exhibition and which is intended, to the satisfaction of the Commissioner, to be exported after it has been exhibited and is neither sold nor disposed of in any other way in Hong Kong;
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which is exported solely for the purpose of exhibition and which is intended, to the satisfaction of the Commissioner, to be imported after exhibition;
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which is imported after having been exported for exhibition in accordance with sub-paragraph (v);
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which is imported or exported under and in accordance with an A.T.A. Carnet;
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which is imported solely for the purpose of being used in a sports competition and which is intended, to the satisfaction of the Commissioner, to be exported after the competition and is neither sold nor disposed of in any other way in Hong Kong;
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which is exported solely for the purpose of being used in a sports competition and which is intended, to the satisfaction of the Commissioner, to be imported after the competition; or
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which is imported after having been exported for use in a sports competition in accordance with sub-paragraph (ix);
Source：Hong Kong Customs and Excise Department
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