E. Import and Export of Tobacco

Under sections 17(1), (3) and (3AA) of the Dutiable Commodities Ordinance (Cap. 109), any person who imports or exports dutiable tobacco must hold a relevant licence issued by the Customs and Excise Department. A separate permit is also required for removal for each consignment. Failure to obtain the required licence or permit is an offence punishable by up to a $2,000,000 fine and 7 years’ imprisonment.