1. The functions and advantages of Hong Kong bonded warehouse license
tax deferral
Imported dutiable goods stored in bonded warehouses can legally defer the payment of commodity tax,Duty is not required until the goods are sold locally.,Significantly improve business cash flow。
Compliance management
The bonded warehouse license only proves that the customs approves the operation under specified conditions.,It does not mean that the company has complied with all taxes、Firefighting、Dangerous goods、planning or other statutory obligations;Licensees must continue to comply with license conditions。
Flexible operation
Simple processing and logistics operations that do not change the nature of the goods are allowed in the warehouse,Such as sorting、repackage,Compatible with re-export and local delivery。
global hub
Taking advantage of Hong Kong’s free port policy,The bonded warehouse has become a duty-free transit platform connecting the mainland and international markets.,Strengthen supply chain resilience。
Professional support
Hong Kong Express can assist in sorting out the disclosure application requirements、File and system description;The consultant cannot guarantee that customs will accept the information、Reduce the risk of rejection or perform duties on behalf of the responsible person。
2. Comparison of license types for Hong Kong bonded warehouse license application
| License type | Applicable subject | Regulatory and technical core requirements |
|---|---|---|
| General bonded warehouse | Storing general alcohol、Tobacco and other room temperature taxable goods | Fire safety and general security facilities must pass customs inspection |
| Public bonded warehouse | Logistics provider that provides warehousing services to third parties | Each customer's goods must be recorded separately according to approved systems and procedures、license、Receipt, delivery and inventory differences |
| Private bonded warehouse | Only store goods imported/traded by the license holder itself | Approved goods used only for the licensee’s own business;If hydrocarbon oil is involved、Dangerous goods or other special categories,Capacity and license must be confirmed separately according to current conditions |

3. Application process for Hong Kong bonded warehouse license application
first step:Prepare with digital registration
Confirm the use of the premises first、Goods type、Bonded warehouse category、Security and inventory control solutions,and obtain the institutional credentials required for electronic application;CCTV、Access control and recording configuration are designed according to customs case requirements。
Step 2:System submission application
Submit the application and supporting documents through the customs currently designated dutiable goods system;Check the current form before formal submission、System entry and electronic signature requirements,Unconfirmed old form numbers will not be used。
Step 3:Pre-compliance and financial review
Customs review application subject、person in charge、premises、goods、business、Financial Assurance and Inventory Control,And financial statements are required based on the applicant’s current term and business conditions.、Prediction or other proof。
Step 4:On-site inspection
Customs can inspect warehouses to be licensed,Check the premises、security guard、Partition、Inventory system、Records and the actual execution ability of the person in charge。Officials have not committed to uniform inspection time limits for all cases。
Step 5:Pay the fee and get the license
After being approved, submit the guarantee required by the customs and pay the annual license fee as notified。Currently average、The annual fee for public and private bonded warehouses is HK$26,800.;The form and amount of guarantee are determined on a case-by-case basis。
4. Bonded Warehouse License Application-Customs Fee Standards
| Types of taxable brand photos | annual license fee |
|---|---|
| I. import and export | |
| – Import and export license | $1,320 |
| – special import license | $1,320 |
| II. Bonded warehouse | |
| – General bonded warehouse license | $26,800 |
| – Public bonded warehouse license | $26,800 |
| – Private bonded warehouse license | $26,800 |
| III. manufacturer | |
| – Hydrocarbon oil manufacturer license | $24,650 |
| – Tobacco Manufacturer's License | $22,700 |
| – Liquor Manufacturer's License | $22,700 |
| – Liquor license | $22,700 |
| – Distillers License (only issued to education approved by the Financial Secretary、scientific or charitable organization) | free |
| Other expenses | |
| – Every change in license content | $620 |
Original material reference:Hong Kong Customs and Excise Department – Taxable brand photos
5. List of required documents for application
Valid business registration certificate of the company(BR)and registration certificate
Proof of identity of the responsible person and information on their employment relationship with the applicant;Customs recommends that the responsible person be a Hong Kong resident holding a valid Hong Kong Identity Card,To facilitate contact in Hong Kong
"Digital Certificate (Organisational)" issued by a publicly recognized certification authority
Official authorization letter from the board of directors and consent letter for appointment of responsible personnel
Fully stamped (stamp duty) tenancy agreement and Land Registry title record
Letter of consent from the owner for subletting/sharing (if the tenant of the lease is not the applicant company)
Bank statements for the last 3 months (certified by directors)
Prepare audited financial statements based on the applicant’s term and business conditions、management account、Forecast profit and loss、Assets, liabilities and cash flow information;The final list is subject to customs case requirements.
Detailed floor plan of the warehouse with total area and exterior/interior photos
Inventory monitoring system(WMS)describe,Including inventory procedures、coding system、Exception handling mechanism manual
Hazardous brand license/certificate (if involving spirits、Methanol、hydrocarbon oil)
6. Tips on the difficulties in applying for a Hong Kong bonded warehouse license
Unlicensed warehouse:Storing dutiable goods without holding a valid license,a serious criminal offence,Can result in imprisonment and heavy fines。
Personnel arrangement:The responsible person must be an employee of the applicant;Customs recommends that Hong Kong residents holding valid Hong Kong identity cards be employed.。Whether a specific person is finally accepted will be reviewed by the customs,Non-residents should not be directly equated with denial of approval。
security arrangements:CCTV、access control、entrance/exit、visitor、key、Partitioning and video storage should be based on goods、Design for premises and customs requirements;This page does not describe 30 days or a certain access control technology as a uniform threshold that applies to all warehouses.。
financial guarantee:Customs may require security sufficient to cover potential duties;Amount and form based on highest potential tax、Goods and risk decisions。Insufficient information may result in inquiry or disapproval,But it cannot be predicted that it will be rejected。
Mobile license:Any goods entering or leaving the bonded warehouse must apply for a removal permit from the customs one by one.(Removal Permit),Moving illegally is illegal。
Renewal overdue:The license is only valid for one year,And you must log in to the system to apply for renewal 1-2 months before expiration.,May become invalid if expired。
Dangerous goods linkage:Warehousing Spirits、Hydrocarbon oils, etc. must obtain a separate hazardous brand license from the Fire Services Department,Otherwise the license cannot be approved。
7. FAQs for Hong Kong Bonded Warehouse License Application
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。
Applications must be submitted by applicants who have registered with the Business Registration Office and hold a valid business registration certificate,And the license is only used for commercial dutiable goods activities。The form and qualifications of the subject shall be confirmed according to the current customs application requirements.,It is not appropriate to generalize to all individuals or foreign entities and absolutely not。
The responsible person must be an employee of the applicant;Customs recommends that Hong Kong residents holding valid Hong Kong identity cards be employed.,To facilitate contact in Hong Kong when necessary。Current public notices require the appointment of a responsible person,specific authorization、Substitute arrangements and consent documents are confirmed according to the application form and case notification。
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。
Newly established applicants should provide available financial information and forecasts as required by customs,Including profit and loss、Assets, Liabilities and Cash Flows;Does it have to be certified by a specific person?、How many years are covered or what alternative documents are accepted,Must be confirmed according to the current form and case notification。
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。
Applicants should submit documents related to shipment and receipt of goods、License check、in stock、loss、destroy、Description of systems and procedures matching anomaly investigation and security。Specific functions、Format and technical configuration are reviewed by customs based on warehouse category and risk。
Warehousing Spirits、Methanol、When using hydrocarbon oil or other dangerous goods,should be based on actual quantity、Premises and materials separately assessed by Fire Services Department and other permits。Capacity thresholds and license combinations for private hydrocarbon storage must be confirmed with current customs and fire protection information at the time of submission。
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。
8. Steps to apply for a bonded warehouse license - Hong Kong Customs video
9. Related references
- Hong Kong Customs and Excise Department:Taxable brand photos、Current fees and information for applicants
- Hong Kong Customs and Excise Department:Dutiable Goods System
- Hong Kong electronic legislation:Chapter 109 Dutiable Commodities Ordinance
- Hong Kong electronic legislation:Chapter 109A Dutiable Commodities Regulations
- Hong Kong Open Data:List of licensed bonded warehouses
10. Relevant regulations、Regulatory information and further reading
| Data category | Related information |
|---|---|
| Related licenses |