Import Tariffs
Hong Kong imposes no tariffs on general imports, with the exception of four categories of goods: liquors, tobacco, hydrocarbon oil, and methyl alcohol. For example, the rate for wine is currently 80 percent, and the rate for unleaded gasoline is US$0.78 per liter.
The current list of dutiable goods and corresponding rates is available at: http://www.customs.gov.hk/eng/major_dut ... ort_e.html. In addition, a steep "First Registration Tax," which ranges from 35 to100 percent of the price, is levied on new car purchases.

To inquire about specific products contact:
Customs and Excise Department
8/F, Harbour Building
38 Pier Road, Central
Hong Kong
Tel: (852) 2852-3324
Fax: (852) 2542-3334 (Dutiable Commodities Division)
Website: http://www.customs.gov.hk

Customs Regulations
Customs valuation is only an issue for the taxable items listed above. The tax on tobacco is by quantity: HK$804 for every 1,000 cigarettes, and HK$1,035 per kilogram for cigars. The tax on distilled spirits is 100 percent, wine 80 percent and beer 40 percent. The tax on petroleum products is by both volume and 2/16/2007 value. The value is based on the bill of lading as long as it represents a reasonable market value. The tax on automobiles is based on both retail price and engine size. For more information about Hong Kong customs regulations, please check the Hong Kong Customs and Excise Department’s website at http://www.customs.gov.hk.