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Home > 服务范围 > 税务咨询 > 香港税务 > 香港关税
香港关税
香港是一个自由贸易港，进口及出口货物基本无须缴付关税，亦无任何关税配额或附加税。香港不设任何增值税或一般服务税，目前仅有四类应课税品需要缴付关税，包括酒类、烟草、碳氢油类及甲醇。
应课税品及税率
酒类
种类
税率
1
在摄氏20度下量度所得酒精浓度多于30%
100%
2
在摄氏20度下量度所得酒精浓度小于30%
0%
3
葡萄酒
0%
烟草
种类
税率（港币）
1
香烟
$1,706/1000支
2
雪茄
$2,197/公斤
3
中国熟烟
$419/公斤
4
其他制成烟草
$2,067/公斤
碳氢油类
种类
税率（港币）
1
飞机燃油
$6.51/升
2
汽油（含铅汽油）
$6.82/升
3
汽油（无铅汽油）
$6.06/升
4
轻质柴油
$2.89/升
5
超低含硫量柴油
$2.89/升
6
欧盟V期柴油
$0.00/升
甲醇
种类
税率（港币）
1
甲醇及任何含甲醇混合物
$840/百升
2
酒精浓度超过30%后的每1%
$28.1/百升
Sino Corp CPA Limited
17/F., Siu Ying Commercial Building, 151-155 Queen's Road Central. Hong Kong.
Tel: (852) 2191 2999 Fax: (852) 2694 8597
E-Mail：
admin@sino-cpa.com
