Tax Policy on Alcohol
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Tax Policy on Alcohol
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Tax Policy on Alcohol
Hong Kong
The below version control table serves to document all updates made to the report. The purpose is to ensure the information is always accurate and up-to-date.
| Version Number | Content Creation Date | Publishing Date | Section(s) Updated & Reason(s) for Update |
|---|---|---|---|
| V0 | 03 July 2024 | 08 July 2024 | N/A (new report) |
| V1 | 18 May 2025 | 11 June 2025 | Overall review with an update to Section 1. |
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1. General Requirements on Tax Policy for Alcohol
Alcohol beverages are considered Dutiable Commodities in Hong Kong [1] and the Customs and Excise Department [2] is responsible for the protection and collection of revenue on four types of dutiable commodities which are liquors, tobacco (except smokeless tobacco and alternative smoking products), certain hydrocarbon oil, and methyl alcohol.
For liquors, duties are generally assessed according to their alcoholic strength and values.
Duty shall be payable on the following types of liquor at the rates, expressed as a percentage of the value:
- Liquor, other than wine, with an alcoholic strength of not more than 30% by volume measured at a temperature of 20℃, primarily wine and beer, are not subject to excise duty.
- Liquor with an alcoholic strength of more than 30% by volume measured at a temperature of 20℃ is subject to a 100 percent excise duty on the first $200 and 10 percent on the remaining, for volume less than 1 litre. If the volume exceeds 1 L, the excise duty is calculated according to the following:
A= D x L
where
A means the amount of duty payable;
D means the duty-per-liter for the bottle of liquor; and
L means the subject volume in liters
If the product is to be re-exported and not consumed in Hong Kong, in which case there is no excise duty (transit cargo).
Where there is no or insufficient information available from which the Commissioner of Customs and Excise (or any officer authorized by him on his behalf) is able to determine the value of any quantity of liquor of less than 12 liters, imported at any time in one consignment, he may assess the duty payable on such liquor at the rate of $160 per liter.
2. Specific Requirements per Product
Beer, which is less than 30 percent alcohol content, is not subject to an excise duty.
Ready-to-drink beverages (mainly Chuhai*) that are less than 30 percent alcohol content, primarily wine and beer, are not subject to an excise duty.
3. Other Rules
No other rules are applicable.
Conclusion
- In Hong Kong, both Beer and Ready-to-drink beverages that have less than 30 percent alcohol content, primarily wine and beer, are not subject to an excise duty.
4. References
1. Dutiable Commodities Regulations (Cap. 109, section 6) [16 October 1963] L.N. 120 of 1963 (Format changes—E.R. 2 of 2022)
https://www.elegislation.gov.hk/hk/cap109
2. Customs and Excise Department
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