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This page focuses on “Hong Kong’s Liquor Duty System: Checking the Import Value and Duty on Whisky”. As at 11/7/2026, Hong Kong liquor duty must be checked against alcoholic strength, the subject volume and dutiable v...
This page focuses on “Hong Kong’s Liquor Duty System: Checking the Import Value and Duty on Whisky”. As at 11/7/2026, Hong Kong liquor duty must be checked against alcoholic strength, the subject volume and dutiable value. This is a matter of tax documentation, not a second-hand price guide for any one brand.
Current structure of liquor duty rates
- For liquor with an alcoholic strength above 30% by volume, measured at 20°C: 100% on the first HK$200 of dutiable value and 10% on the remainder.
- Liquor other than wine with an alcoholic strength not exceeding 30%: 0%.
- Wine: 0%.
- A container holding more than 1 litre is assessed using the per-litre formula published by Customs. When multiple bottles are packaged as a single item of goods, apply the official rule to their total subject volume.
Documents required for duty assessment
- The value and date of the goods shown in a contract, invoice or accounts.
- Alcoholic strength, volume of each item, number of bottles and the packaging relationship.
- Currency, conversion date, time of import and valuation information required by Customs.
- Any licence or permit required for import, export, storage or handling.
A second-hand asking price does not automatically equal the dutiable value. Hong Kong Customs assesses each case from the documents.
Frequently asked questions
Hong Kong’s liquor duty system: is the full value of a HK$1,000 bottle containing 700ml at 40% subject to duty at 100%?
No. Under the current Customs rates, the first HK$200 is charged at 100% and the remaining HK$800 at 10%. The final calculation is subject to the value and documentation accepted by Customs.
Hong Kong’s liquor duty system: are wine and liquor below 30% both charged at 0%?
The current table shows wine at 0%. Liquor other than wine with an alcoholic strength not exceeding 30% is also charged at 0%. Customs remains responsible for classifying the goods.
Hong Kong’s liquor duty system: can the duty rate affect a second-hand quotation?
Import duty and charges can affect cost, but a second-hand quotation also depends on the expression, version, condition, provenance and transaction terms. It cannot be derived directly from the duty rate.
Primary or authoritative sources
- Hong Kong Customs and Excise Department: types of liquor and duty rates
- Hong Kong Customs and Excise Department: frequently asked questions about dutiable commodities
External sources help verify names, frameworks and timelines; they do not establish the authenticity, condition or value of an individual item.
