Do I need an import or export declaration for online orders shipped in or out of Hong Kong?

Under the Import and Export Ordinance and its Registration Regulations, a person importing or exporting articles other than exempted articles must lodge an accurate and complete declaration with Customs and Excise within 14 days after the import or export. The declaration is made electronically.

Several points matter for online sellers:

• Express carriers and freight forwarders often lodge declarations for shipments they carry, using details you give them. The legal duty remains with the importer or exporter, so the commercial invoice must be accurate.
• A late declaration attracts a penalty, which starts at a small amount per declaration and rises with delay; a declaration charge is also payable by value.
• Some goods need an import or export licence in addition to a declaration.
• Certain low-value shipments, such as samples or gifts, may be exempt, but the exemption schedule should be checked at Customs before relying on a value threshold.

Not declaring or giving false information can be an offence. If goods never enter Hong Kong because a supplier ships direct from the mainland to the customer, no Hong Kong declaration may arise, but other countries' customs rules still apply.