Hong Kong customs allowances: alcohol, tobacco and the HK$120,000 cash rule
Hong Kong only taxes three things on arrival: tobacco, liquor above 30% ABV, and methyl alcohol — so "duty-free allowances" here means the duty-free quantity of exactly those. This page summarises the Hong Kong Customs & Excise Department's official rules on allowances, cash declaration and the duty you pay on the excess.
Data verified as of 2026-10-29
Every number on this page was checked against the official Hong Kong Customs website (customs.gov.hk) on the date above, with source links at the bottom. Rules can change — re-check the official page before you travel, and ask Hong Kong Customs about individual cases.
Key takeaways
- Liquor above 30% ABV: 1 litre, age 18+, for personal use. HKID holders must have been away 24 hours or more.
- Cigarettes: 19 sticks; or 1 cigar (several cigars: max 25 g total); or 25 g of other manufactured tobacco.
- Wine and beer (≤30% ABV) are not dutiable in Hong Kong at all — no quantity concession needed.
- Cash and bearer negotiable instruments over HK$120,000: mandatory written declaration on arrival via the Red Channel.
- No tobacco or liquor concession for cross-boundary drivers, including drivers under the Northbound/Southbound vehicle schemes.
Allowance table (age 18+)
| Item | Duty-free quantity | Conditions |
|---|---|---|
| Liquor above 30% ABV | 1 litre | Personal use; HKID holders: away ≥24 hours |
| Wine / liquor ≤30% ABV | Not dutiable | Keep it a reasonable personal quantity |
| Cigarettes | 19 sticks | Choose one; personal use |
| Cigars | 1 cigar (multiple: ≤25 g total) | |
| Other manufactured tobacco | 25 grams |
Hong Kong Customs notes these amounts have applied since 1 August 2010 — "19 cigarettes" is not a recent cut. You may still see the old "60 cigarettes" figure circulating online; it has been obsolete for over a decade.
The 24-hour rule for Hong Kong residents
The concession is for "passengers". If you hold a Hong Kong Identity Card, Customs applies the condition that you have been outside Hong Kong for 24 hours or longer — a day trip to Shenzhen does not qualify for the liquor concession. Visitors are not subject to the 24-hour condition. Cross-boundary drivers get no tobacco or liquor concession at all, as stated on the official page.
Cash: declaring over HK$120,000
Under the Cross-boundary Movement of Physical Currency and Bearer Negotiable Instruments Ordinance (Cap. 629), you must declare cash-type instruments totalling more than HK$120,000 (or the equivalent in foreign currency):
| Situation | Obligation |
|---|---|
| Arriving at a listed control point with CBNI >HK$120,000 | Written declaration via the Red Channel (or pre-file the e-form and show the QR code) |
| Arriving elsewhere (e.g. cruise) or departing | Disclose when asked by an officer; declare if carrying a large quantity |
| Adult accompanying someone under 16 who carries a large quantity | Declare or disclose on their behalf |
| Airside transit without immigration clearance | Exempt |
CBNI includes banknotes, coins and bearer instruments such as uncrossed cheques and traveller's cheques. A first breach may be settled with a HK$2,000 payment (with conditions); otherwise the maximum penalty is a HK$500,000 fine and two years' imprisonment. Declaring costs nothing — Hong Kong does not tax cash; the declaration is an information duty.
Duty rates if you're over
| Item | Current duty |
|---|---|
| Liquor above 30% ABV | Tiered on value: 100% of the first HK$200, then 10% of the remainder (bottles over 1 litre assessed per litre) |
| Wine / liquor ≤30% ABV | 0% |
| Cigarettes | HK$3,306 per 1,000 sticks |
| Cigars | HK$4,258 per kg |
| Chinese prepared tobacco | HK$811 per kg |
| Other manufactured tobacco | HK$4,005 per kg |
In practice: one extra carton (200 sticks) costs about HK$661 in duty; a bottle of whisky valued at HK$500 costs roughly HK$200 + HK$30 = HK$230. Declaring and paying is one thing — being caught at the green channel is another: Customs' own pamphlet states penalties for undeclared excess liquor or tobacco run "from a HK$5,000 fine to imprisonment".
Travel eSIM (sample card)
Sort your data plan before you land — and keep the declaration QR code reachable. This is a reserved affiliate placeholder (example link, not an actual recommendation).
See plans →"Duty-free shop" ≠ duty-free entry
Duty-free at your departure airport means the tax where you bought it. Anything above the allowances on this page is still declarable and taxable on entry to Hong Kong. This page is an information summary, not legal advice — ask Hong Kong Customs about your case.
Official sources
- Hong Kong Customs: Duty-free concessions
- Hong Kong Customs: Currency and bearer negotiable instruments
- Hong Kong Customs: Dutiable commodities types and duty rates
- Hong Kong e-Legislation: Cap. 629 Ordinance
Related reading
- Japan customs allowances — 3 bottles, 200 cigarettes, ¥200,000
- EU / Schengen allowances
- Returning to Hong Kong or Taiwan — how much can you bring?（中文）