Regulatory Overview
Liquor Licensing – Under the Dutiable Commodities Ordinance (Cap. 109)
In Hong Kong, any person selling or supplying beverages containing more than 1.2% alcohol by volume (such as wine, spirits, beer) must obtain a liquor licence or relevant permit under the Dutiable Commodities Ordinance (Cap. 109).
Types of licences include:
Licensed restaurant liquor licence
Wholesale / Import-Export permit
For more detail, please check:
Hong Kong Customs and Excise Department – About Licences
Licensing Guide
| 1. Liquor Licence for Licensed Restaurant / Bar |
| Issuing AuthorityLiquor Licensing Board – Food and Environmental Hygiene Department (FEHD) |
| Target ApplicantsAny establishment that publicly sells alcoholic beverages for on-premises consumption, such as restaurants, bars, hotels, and clubs. |
| Required DocumentsLiquor Licence Application Form (FEHB-106)Copy of applicant’s Hong Kong Identity CardCopy of Business Registration Certificate (for both the restaurant and the company)Two recent passport-sized photos (35 mm × 40 mm)3 copies of the floor plan of the premises, indicating bar areas, exhaust system, and dance floor (if applicable)Copy of Certificate of Incorporation (if the property-owning company is a corporation) |
| Application Procedure and TimelineComplete and submit the application form and required documents to the FEHD Liquor Licensing OfficeThe Liquor Licensing Board may arrange an interview to verify the informationApplicant must publish three newspaper notices at their own expense (refer to LLB format)FEHD officers will inspect the premises within 7 working days and display a public notice on siteApplication will be referred to the Hong Kong Police Force and Home Affairs Department for approvalThe Liquor Licensing Board will review the application within approximately 8–10 weeksUpon approval, the liquor licence is issued with a validity of 1 year |
| FeesBar Licence: HK$3,940/yearNon-bar premises: HK$1,990/year |
| For more detail, please check: Application Procedures Guide to Application for Liquor Licences and Club Liquor Licences |
| 2. Wholesale / Import–Export Licence |
| Issuing Authority:Customs and Excise Department – Dutiable Commodities Office |
| Target Applicants:Businesses involved in the import, export of dutiable alcoholic products (e.g. spirits over 30% ABV) |
| Required Documents and Information:A company registered in Hong KongA responsible person who holds a valid Hong Kong Identity CardCopy of Business Registration CertificateBoard resolution appointing the responsible personSigned acceptance letter from the responsible personOrganization-based e-Certificate of the applicant company |
| Application Procedure & Timeline:Submit application via the Customs’ Dutiable Commodities System (DCS) portalUpon receipt, Customs will notify the applicant via email to arrange an interviewOnce approved, licence conditions and applicable fees will be confirmedThe approved licence certificate can be printed by the applicant |
| FeeHK$1,320/Year |
| For more detail, please check Hong Kong Customs and Excise Department Dutiable Commodities System Hong Kong Customs and Excise Department – About Licences |
Customs & Tax Information
| Import & Export Regulations and Customs Declarations According to Hong Kong law, all alcoholic beverage imports and exports must be declared to Hong Kong Customs, with accurate shipping and product details. Since 2008, import duties on wine and beer have been abolished, while duties on spirits (with alcohol content over 30%) still apply. Key procedures include: Electronic customs declaration (via Trade Single Window) Dutiable Goods Licence (for spirits) | |
| Duties payable on alcoholic beverages: | |
| Spirits (Liquor with an alcoholic strength more than 30%) | Single bottle labeled not more then 1 litreFirst $200 of the import price – 100%Remainder – 10% Single bottle labeled more then 1 litreAmount of Duty Payable = Duty-per-litre × Subject Volume (Litre)Value-per-litre:Value-per-litre = Value of bottle ÷ Subject volume(Litre)Duty-per-litre:Value-per-litre first $200 of the import price – 100%Remainder – 10% |
| Wine | 0% |
| Beer | 0% |
| For more detail, please check: Hong Kong Customs and Excise Department – Types and Duty Rates | |
Related Links & Authorities
| The Liquor Licensing Board Application Procedures Guide to Application for Liquor Licences and Club Liquor Licences |
| Hong Kong Customs and Excise Department Hong Kong Customs and Excise Department – Types and Duty Rates Hong Kong Customs and Excise Department – Dutiable Commodities System Hong Kong Customs and Excise Department – About Licences Trade Single Window |
| Support and Consultation Centre for Small and Medium Enterprises(SUCCESS) Support and Consultation Centre for SMEs |
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