Hong Kong Bonded Warehouse License Application Guide

Bonded warehouse licenses are issued by the Hong Kong Customs and Excise Department in accordance with the Dutiable Commodities Ordinance.，Allow licensees to store dutiable goods (e.g. alcoholic beverages) for a longer period of time in designated warehouses for which tax has not been paid、tobacco、hydrocarbon oil)。Goods stored in bonded warehouses can be deferred from paying commodity tax，Processing and logistics operations that do not change the nature of the goods are allowed，Duty is not payable until the goods are shipped out for local use.，Thus significantly improving corporate cash flow and reducing trade costs。

Absolutely not。Application for license must be submitted by a company holding a valid Hong Kong Business Registration Certificate，and these licenses are only for handling dutiable goods for commercial purposes。Individuals or overseas entities not registered in Hong Kong are not eligible to apply。

Can't。The appointed “responsible person” and “secondary responsible person” must be direct employees of the company，Customs strongly recommends that the person be a Hong Kong resident holding a valid Hong Kong Identity Card，This will enable the Customs and Excise Department to conduct compliance liaison with them in Hong Kong at any time when necessary.。A formal authorization letter from the board of directors and a signed consent letter from the appointee must be submitted。

Yes。Applicants must be over 18 years old and hold a business registration certificate，And you must apply for and receive a "Digital Certificate (Organization)" from a publicly recognized certification authority (such as Hong Kong Post)，You can log in to the "Dutiable Goods System" of the Customs and Excise Department(DCS) Apply online。

There are compliant alternatives。For newly established companies that fail to provide audited financial statements，Customs mandates submission by company directors、Forecast profit and loss statement certified by the president or all partners、Balance Sheet and Cash Flow Statement，To prove its ability to continue to comply with financial regulations。

A fully printed (i.e. stamp duty paid) formal tenancy agreement and proof of title from the Land Registry must be provided。If the tenant on the lease is not your applicant company，You must additionally provide a letter of consent from the owner，Express consent to the tenant to sublet、Share the unit or allow the applicant company to use the unit。

extremely harsh。A complete system and process manual must be submitted，mandatory coverage：How to check entry and exit permits、Procedure for destruction of dutiable goods、Correction methods when discrepancies between accounts and facts are discovered，and mechanisms to investigate any anomalies.。also，Physical security measures (e.g. entrance and exit security equipment) also need to be detailed、Inventory code、Storage partitioning and labeling system。

Must be dual licensed。If the bonded warehouse involves the storage of spirits、Methanol or hydrocarbon oil, etc.，You must apply for and obtain a valid and appropriate hazardous brand license or certificate from the Fire Services Department and other departments。If you apply for a private bonded warehouse to store hydrocarbon oil，Reserves must be no less than 500 kiloliters。

Absolutely not。A bonded warehouse license only qualifies you for long-term storage of duty-free goods，Every time any goods enter or leave the warehouse, you must apply for a removal permit from the customs in advance.(Removal Permit)。Moving without a license is a serious offense，May face license revocation and criminal prosecution。

As a bonded warehouse operator，After releasing or accepting shipment，A "Notice of Executed Permit" must be sent to Customs immediately。If excess goods are found during this period、shortage or damage，Accurate check boxes and quantity declarations must be made in the system。

The license is valid for one year。The licensee must start 2 months before the license expires、Within the statutory period of one month before expiration，Log in to the "Dutiable Commodity System" to apply for renewal，Overdue expiration will result in treasury interruption and legal consequences.。

After completing the approval，Customs will send payment advice via the "Dutiable Commodities System"。Applicants can print the notification form and pay it by cash/check at Bank of China (Hong Kong) branch，or via online banking、Fast RPM(FPS)Payment by other methods。After customs confirms receipt of license fee and letter of guarantee,，Electronic license issued immediately。