Hong Kong customs rules & duty-free allowances

Last reviewed July 2, 2026

Hong Kong is a duty-free port with no general sales tax or VAT, but arriving travellers must still declare dutiable commodities (alcohol, tobacco, hydrocarbon oil, and methyl alcohol) above the duty-free allowances. The most important rule: you may bring in 1 litre of spirits (over 22% ABV) OR 2 litres of wine/beer (under 22% ABV) and 200 cigarettes OR 50 cigars OR 250g of manufactured tobacco duty-free if you are 18 or older; everything else is generally free of duty unless it exceeds the personal exemption of HKD 6,000 (approx. USD 770) or is a prohibited/restricted item. These rules apply in 2026.

Duty-free allowances

Alcohol
1.0 L
1 litre of spirits (over 22% ABV) OR 2 litres of wine/beer (under 22% ABV). Traveller must be 18 or older. Any combination exceeding 1 litre of spirits is dutiable.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$15,400
Any amount of cash (HKD or foreign currency) or bearer negotiable instruments (e.g. traveller's cheques, money orders) equal to or exceeding HKD 120,000 (approximately USD 15,400) must be declared on the Cross-Border Cash Declaration Form. The threshold is HKD 120,000, not USD 10,000.
Goods duty-free
$770
Personal goods and gifts up to a value of HKD 6,000 (approximately USD 770) are duty-free. Above that, duty may apply on the excess. This includes items purchased abroad and brought in for personal use.

Prohibited — banned from import

  • Dangerous drugs and narcotics (e.g. heroin, cocaine, cannabis, methamphetamine) – strictly prohibited, severe penalties including life imprisonment.
  • Firearms and ammunition (including toy guns that resemble real firearms) – requires a licence from the Hong Kong Police.
  • Counterfeit currency, coins, and goods (including pirated intellectual property).
  • Endangered species and their parts (e.g. ivory, rhino horn, tiger products) – prohibited under CITES.
  • Indecent or obscene articles (e.g. child pornography, obscene publications).
  • Radioactive materials and hazardous waste.

Restricted — allowed with a permit or declaration

  • Medicines containing controlled substances (e.g. sedatives, stimulants, opioids) – require a valid prescription and a permit from the Department of Health.
  • Plants, soil, and agricultural products – require an import permit from the Agriculture, Fisheries and Conservation Department.
  • Animals and animal products (including pet food) – require an import licence and health certificate.
  • Drones (unmanned aircraft systems) – require registration and a permit from the Civil Aviation Department if over 250g.
  • Satellite phones and other telecommunications equipment – require a licence from the Communications Authority.

Rules worth knowing

Duty-Free Port – No General Sales Tax

Hong Kong is a free port, meaning there is no customs duty on most goods (e.g. electronics, clothing, cosmetics). Only four categories are dutiable: spirits, tobacco, hydrocarbon oil, and methyl alcohol. Travellers do not need to declare non-dutiable personal goods unless they exceed the HKD 6,000 personal exemption.

Strict Penalties for Drug Offences

Hong Kong has zero tolerance for drug trafficking. Possession of even small amounts of illegal drugs can lead to life imprisonment. Do not carry any drugs, including cannabis (even if legal in your home country).

Cash Declaration – HKD 120,000 Threshold

Travellers arriving in Hong Kong must declare any amount of cash or bearer negotiable instruments (BNIs) equal to or exceeding HKD 120,000 (about USD 15,400). Failure to declare can result in a fine of up to HKD 500,000 and imprisonment for up to 2 years.

No Duty-Free Allowance for Residents Returning from Mainland China

If you are a Hong Kong resident returning from Mainland China, the duty-free allowance for alcohol and tobacco is reduced (e.g. only 0.75 litres of spirits and 100 cigarettes). Non-residents arriving from abroad enjoy the full allowances listed above.

Frequently asked questions

Yes, but only if the whisky is 1 litre or less and the wine is 2 litres or less, and you are 18 or older. If you bring both, the whisky counts as your 1 litre of spirits allowance, and the wine is allowed as part of the 2-litre wine/beer allowance. Any combination exceeding 1 litre of spirits is dutiable.
You can bring up to HKD 120,000 (or equivalent in foreign currency) without declaring. If you carry HKD 120,000 or more (or equivalent in any currency), you must complete a Cross-Border Cash Declaration Form. This includes cash, traveller's cheques, money orders, and other bearer negotiable instruments.
Yes, Hong Kong is a free port, so there is no duty on electronics. However, if the total value of all your personal goods (including electronics) exceeds HKD 6,000 (about USD 770), you may need to declare them and pay duty on the excess. In practice, customs rarely charges duty on personal electronics unless they are clearly for commercial resale.
Yes, most packaged food items for personal consumption are allowed without restriction. However, fresh fruits, vegetables, meat, and dairy products may be subject to inspection or require an import permit. Avoid bringing any meat or poultry from areas with disease outbreaks. Always declare any food items if unsure.
If your medication contains controlled substances (e.g. codeine, diazepam, morphine), you must carry a valid prescription and a letter from your doctor. You may also need an import permit from the Department of Health. For non-controlled medications, no declaration is required, but keep them in original packaging.
You must declare the excess on the arrival form. Customs will assess duty on the excess amount. If you fail to declare, you may face a fine and the goods may be confiscated. Duty rates for spirits are high (100% of value), so it is cheaper to stay within the allowance.