Alcohol regulations in Hong Kong

Licences needed

Distillery Licence (for distilling spirits) or Liquor Manufacturer's Licence, plus relevant environmental, fire services, and industrial premises permits

Authority

Customs and Excise Department (Licence Unit, Office of Dutiable Commodities Administration)

Documents

Business Registration Certificate, appointment of responsible person (HKID holder), premises floor plans/layout, still specifications, storage details, fire safety and environmental clearances

Fees

HK$22,700 annual licence fee (Distillery Licence or Liquor Manufacturer's Licence); HK$620 per amendment of licence particulars

Time to obtain

C&ED arranges inspection/interview within 3 working days of receipt; notification of assessment within 10 working days following inspection/interview (full facility operational approval depends on site readiness and statutory building/fire approvals)

Who can import

Any business registered in Hong Kong holding a valid Business Registration Certificate and an appointed responsible person who holds an Import and Export Licence for dutiable commodities

Licences or registrations

Import and Export Licence under the Dutiable Commodities Ordinance (Cap. 109) and a shipment-specific Removal Permit

Authority

Customs and Excise Department (Office of Dutiable Commodities Administration)

Documents

Application submitted via the Dutiable Commodities System (DCS), Business Registration Certificate, HKID of appointed responsible person, shipping documentation (bill of lading, commercial invoice, packing list)

Fees

HK$1,320 annual fee for an Import and Export Licence

Time to obtain

Interview/inspection scheduled within 3 working days; decision rendered within 10 working days following interview

Required: no Process: Hong Kong does not maintain a pre-market product registration or mandatory label approval process (such as US COLA) for distilled spirits. Importers and manufacturers are responsible for self-compliance with…

Spirits exceeding 30% ABV require an Import and Export Licence and a Removal Permit per consignment from the Customs and Excise Department. Brandy and whisky imports intended for local sale must be accompanied by an official…

Customs tariffs per se are 0% (free port). Under the Dutiable Commodities Ordinance (effective 16 October 2024), spirits with >30% ABV are subject to a two-tier ad valorem duty: 100% on the portion of import value up to HK$200 per bottle (or per litre equivalent), and 10% on the portion exceeding HK$200.

Excise duty on spirits (>30% ABV) is 100% on value up to HK$200 and 10% on the remaining value above HK$200. Alcoholic beverages with 30% ABV or below (wine, beer) carry 0% duty. Hong Kong has no VAT, GST, or general sales tax.

Private sector retail. Off-premise retail sale (supermarkets, specialty liquor stores, grocery stores) does not require a liquor licence, but sellers must comply with the statutory ban on sales to minors and display mandatory…

Allowed. Regulated under Part 5 of the Dutiable Commodities (Liquor) Regulations (Cap. 109B). Online/remote sellers must clearly display the statutory bilingual notice prohibiting sale to minors, obtain an explicit age…

Under Cap. 132W, beverages with ABV of 10% or more are exempt from nutrition labelling, ingredient lists, and date marking. However, the alcoholic strength (% ABV) must be declared under Cap. 109. If labels are provided in…

Permitted with regulatory limitations. Broadcast media (TV and radio) are governed by the Communications Authority's Generic Codes of Practice on Advertising Standards: alcohol ads cannot be broadcast in or near children's…

Defined under the Dutiable Commodities Regulations: Brandy must be distilled from grape wine without added sugar, aged in oak for at least 1 year (or in oak casks <1,000L for 6 months), and contain at least 36% ABV at 20°C…

None

On 16 October 2024, the Chief Executive announced in the 2024 Policy Address an immediate reduction of the excise duty on spirits (>30% ABV) from a flat 100% to a two-tier system: 100% on the portion of import value up to HK$200,…

The tier-cut reducing spirit duties to 10% on import value exceeding HK$200 significantly lowers the tax burden on premium and luxury spirits. This establishes Hong Kong as a highly competitive regional hub for high-end whisky,…

1. Customs and Excise Department - Dutiable Commodities
2. Hong Kong Government Press Release - Reduction of duty on liquor with alcoholic strength of more than 30 per cent (October 16, 2024)
3. Community Legal Information Centre (CLIC) - Regulation of Alcohol and Liquor Duty in Hong Kong
4. USDA FAS - Hong Kong Import Regulations on Wine and Spirits
5. Centre for Food Safety - Food and Drugs (Composition and Labelling) Regulations (Cap. 132W)