| Every person who brings into or takes out of
Hong Kong any articles, including those purchased / sold directly through internet, mail
or other means from /to overseas, other than an exempted article is subject to the legal
requirement of lodgement of an import / export declaration with the Commissioner of
Customs and Excise within 14 days after the importation/exportation. This requirement is
applicable to both articles for trade/business purpose and for personal use. |
