Re-export via Hong Kong: Declarations and Documents

To re-export via Hong Kong, the goods are first imported into Hong Kong and then exported unchanged to a third market, and each leg needs its own declaration within 14 days.

Cosmetics carry no import duty in Hong Kong because they are not dutiable commodities, and a Hong Kong company can act as the contracting and invoicing party, which is the usual reason buyers use this route. Cargo that only passes through on a through bill of lading is transhipment, and it is exempt from declarations.

The six steps below are based on the Import and Export Ordinance (Cap. 60)¹, the Import and Export (Registration) Regulations (Cap. 60E)² and the Customs and Excise Department website.

Step 1: Decide whether it is transhipment or a re-export

Section 2 of Cap. 60 defines transhipment cargo as an imported article consigned on a through bill of lading or through air waybill from a place outside Hong Kong to another place outside Hong Kong, which is moved from the arriving vessel, aircraft or vehicle to the same or another one before export.

Regulation 3 of Cap. 60E exempts transhipment cargo and transit cargo from import and export declarations.

If instead the goods are shipped from Korea to a Hong Kong buyer, who then sells them on to a third country under a new contract, they are imported into Hong Kong and re-exported. Both an import declaration and a re-export declaration are needed. Settle which structure you are using before you book freight.

Step 2: Check the rules of the final destination

No duty in Hong Kong does not remove the rules at the destination. Mainland China, for example, requires NMPA registration or filing before import, a Chinese label and import inspection. Many other markets have their own pre-market notification systems. Agree with the buyer who checks those rules and collect the documents early: ingredient lists, batch numbers and proof of origin.

Step 3: Agree the contracting party and keep origin truthful

If the Hong Kong company is the seller, the buyer contracts with and pays a Hong Kong entity. SEONGWOO GLOBAL operates a Seoul company and a Hong Kong company, SEONGWOO GLOBAL LIMITED (BR 81375387), so this structure is available.

Origin does not change in transit. A cosmetic made in Korea remains Korean-made after passing through Hong Kong. A trade description under section 2 of the Trade Descriptions Ordinance (Cap. 362)³ includes the place of manufacture, and section 12 bans importing or exporting goods that carry a false trade description, so the origin on invoices and labels must match the facts.

Step 4: Lodge the import declaration within 14 days of arrival

Regulation 4 of Cap. 60E requires an accurate and complete import declaration no later than 14 days after the day of importation, lodged electronically through a government-appointed provider (Brio, Global e-Trading or Tradelink). For non-food items the charge is HKD 0.20 on the first HKD 46,000 of value plus HKD 0.125 for each further HKD 1,000, capped at HKD 200 per declaration.

Step 5: Lodge the re-export declaration within 14 days of departure

Regulation 5 of Cap. 60E requires every person who exports or re-exports an article to lodge an export declaration no later than 14 days after the day of exportation. Customs uses the Export/Re-export Declaration (Form 2). The charge applies to goods whether of Hong Kong origin or not: HKD 0.20 on the first HKD 46,000 plus HKD 0.125 for each further HKD 1,000. Late lodgement attracts a penalty.

Step 6: Keep the file and remember local safety rules

Keep the import and re-export declarations, the bill of lading or air waybill, the invoice and the packing list together for each shipment.

Section 3 of the Consumer Goods Safety Ordinance (Cap. 456)⁴ excludes goods in transit, transhipment cargo and goods manufactured for export, but anything released into the Hong Kong market has to meet the general safety requirement and the bilingual warning rule.

Sources

• Import and Export Ordinance, Cap. 60: https://www.elegislation.gov.hk/hk/cap60!en
• Import and Export (Registration) Regulations, Cap. 60E: https://www.elegislation.gov.hk/hk/cap60E!en
• Hong Kong Customs, import and export declaration: https://www.customs.gov.hk/en/service-enforcement-information/cargo-clearance/import-export-declaration/index.html
• Trade Descriptions Ordinance, Cap. 362: https://www.elegislation.gov.hk/hk/cap362!en · Consumer Goods Safety Ordinance, Cap. 456: https://www.elegislation.gov.hk/hk/cap456!en

Related reading: How to import cosmetics into Hong Kong · Hong Kong vs China cosmetics rules · Hong Kong vs Singapore as a trading hub

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Notes

1. Hong Kong Department of Justice, Import and Export Ordinance (Cap. 60), verified 2026-10-25. ↩

2. Hong Kong Department of Justice, Import and Export (Registration) Regulations (Cap. 60E), verified 2026-10-25. ↩

3. Hong Kong Department of Justice, Trade Descriptions Ordinance (Cap. 362), verified 2026-10-25. ↩

4. Hong Kong Department of Justice, Consumer Goods Safety Ordinance (Cap. 456), verified 2026-10-25. ↩