Do goods in Hong Kong transit trade through Hong Kong transit need to complete formal customs clearance procedures
Importing from China?
Need help with sourcing, customs or shipping?
Your China Import Partner
Reliable sourcing and import agency services.
I am a trading company specializing in exporting textile fabrics from Southeast Asia to the EU. This year, we have shipped three batches of goods via Hong Kong Zhongshen. Last week, we received feedback from our EU client that the logistics information for one batch of goods showed a detention record in Hong Kong. I am worried whether this is caused by incomplete customs clearance. Has Hong Kong Customs adjusted the customs clearance requirements for transit trade in 2026?
If the goods only transit through Hong Kong and do not enter the local market of Hong Kong, do they really not need customs clearance? If customs clearance is required, what specific documents need to be prepared? Will additional warehousing or customs clearance fees be incurred? Will it delay the original delivery time? The previously detained goods were finally shipped smoothly, but I am now uncertain and fear that similar situations may occur next time, leading to customer complaints.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
First，it must be clarified whether customs clearance is required for Hong Kong transit trade depends on whether the goods actually enter the regulatory area of Hong Kong Customs. Under the current rules of Hong Kong Customs in 2026，there are two core scenarios:
Direct Transit Mode: Goods are shipped from overseas，transshipped through Hong Kong Port without entering the local market circulation of Hong Kong. Only simple transshipment operations need to be completed at Hong Kong Port. In this case，no customs clearance documents need to be submitted to Hong Kong Customs，but it is necessary to submit a transit cargo filing form via the Hong Kong Trade e-Channel System in advance，otherwise，the goods may be detained.
Post-storage Transit Mode: After arriving in Hong Kong，the goods enter local bonded warehouses or general warehouses for sorting，consolidation，and then shipped to the final destination. At this time，the goods actually enter the regulatory area of Hong Kong Customs，so Hong Kong import customs clearance must be completed. However，only temporary warehousing related fees need to be paid，no tariff and VAT are required，because the goods will eventually leave Hong Kong.
In 2026，Hong Kong Customs has fully implemented the upgrade of electronic declaration. All transit cargo filings must be submitted via the Trade e-Channel System，and paper declarations will no longer be accepted. If the post-storage transit mode is chosen，documents such as commercial invoices，packing lists，copies of bills of lading，and certificates of origin need to be prepared in advance，and the declaration shall be completed by a local customs broker in Hong Kong. The whole process usually takes 1 to 2 working days and will not significantly affect the delivery time.
It is particularly important to note that some freight forwarders may confuse the boundaries of the two transit modes. If the declaration is not completed as required，it may be identified as illegal entry，resulting in detention fees and even the risk of cargo ownership detention. It is recommended to confirm the transit terms in the transportation contract in advance to avoid unnecessary losses.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
For the customs clearance issues of Hong Kong transit trade, we must first distinguish the actual flow of goods. The core of Hong Kong Customs’ supervision on transit goods in 2026 is “whether it enters local circulation”. Goods in direct transit do not require customs clearance but need to submit transit filings. If the goods enter Hong Kong warehousing, customs clearance must be completed, and detailed information of the goods such as HS code, cargo value, and certificate of origin shall be provided during declaration.
It should be noted that there are some differences in HS codes between Hong Kong and the mainland. It is necessary to confirm the corresponding codes in advance to avoid declaration errors leading to order rejection. In addition, the certificate of origin for transit goods shall comply with Hong Kong’s preferential trade arrangements. If tariff preferences are involved, relevant supporting documents shall be prepared in advance.
In addition, Hong Kong Customs launched an upgrade of its electronic declaration system in 2026. All transit cargo filings must be submitted via the Trade e-Channel System, and paper declarations are no longer accepted. If the filing is not submitted in time, the goods will be detained after arriving in Hong Kong until the declaration procedures are completed, which will lead to additional port detention fees. It is recommended to communicate with local customs brokers in Hong Kong in advance to confirm the accuracy of all documents to ensure the smooth progress of the declaration process.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
Handling of bills of lading is a key link in the logistics process of Hong Kong transit trade. For direct transit mode, the bill of lading is usually a “to-order bill of lading”, and only simple endorsement is required during transshipment in Hong Kong; no customs clearance is needed. However, in the case of post-storage transit, after the goods enter Hong Kong, the ocean bill of lading needs to be converted into a local warehouse receipt in Hong Kong, and at this time, customs clearance procedures need to be completed to obtain the entry permit of Hong Kong. In addition, the transit slots at Hong Kong ports were tight in 2026. It is recommended to lock in transit slots in advance to avoid transshipment delays caused by overbooking.
If warehousing transit is selected, it is also necessary to choose a logistics provider with bonded warehouse qualifications to ensure the safe storage of goods and avoid additional cargo ownership disputes during consolidation. In addition, the choice of logistics path will also affect the customs clearance requirements. For example, the difference between transiting from Yantian Port in Shenzhen via Hong Kong to Europe and directly shipping from Yantian Port to Europe lies in whether it passes through Hong Kong. If transiting via Hong Kong, it is necessary to confirm the transshipment time at the transit port to avoid exceeding the free detention period. If the goods stay in Hong Kong for more than 7 days, additional warehousing fees will be incurred, so it is necessary to arrange the shipping time reasonably to ensure the smooth transit process.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
Tax treatment of Hong Kong transit trade needs to be combined with the final destination of goods and trade structure. For post-storage transit mode, when goods enter Hong Kong, temporary warehousing related fees need to be paid, but no tariff and VAT are required because the goods will eventually leave Hong Kong. In 2026, Hong Kong launched the VAT deferment policy. The VAT of transit goods can be deferred until the goods enter the local market for payment.
However, if it is transit trade, the goods will not enter the local market, so no VAT needs to be paid. It should be noted that if there is a related-party transaction between a Hong Kong trading company and a mainland trading company, it is necessary to comply with the relevant requirements of BEPS to avoid tax risks. In addition, the profit distribution of transit trade shall comply with the tax regulations of Hong Kong, ensuring that all transactions have complete document support to avoid tax inquiries.
In addition, if cross-border payment and collection are involved, it is necessary to ensure the authenticity of trade background and comply with foreign exchange management regulations of Hong Kong and the mainland. In 2026, the coverage of the CIPS system in Hong Kong has expanded, and the payment and collection for transit trade can be completed through the CIPS system, improving settlement efficiency and reducing exchange rate difference costs. However, it should be noted that the amount of payment and collection must be consistent with the amount of the trade contract to avoid capital reflux problems.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
Compliance of cross-border payment and collection for Hong Kong transit trade focuses on the authenticity of trade background and the matching of capital flow. In 2026, the Hong Kong Monetary Authority further tightened the management of cross-border account payment and collection. All payment and collection for transit trade need to provide complete trade documents including contracts, invoices, and bills of lading; otherwise, the bank may suspend the function of the account.
If payment and collection are made through a local account in Hong Kong, it is necessary to ensure that the use of the account complies with Hong Kong’s foreign exchange management regulations to avoid illegal operations. In addition, the popularity of the CIPS system in Hong Kong has made cross-border RMB payment more convenient, but it should be noted that abnormal situations such as “quick in and quick out” in payment and collection for transit trade may be included in regulatory scope. In addition, attention should also be paid to the settlement exchange rate of transit trade.
In 2026, the foreign exchange market in Hong Kong fluctuated greatly. It is recommended to choose an appropriate time for settlement to reduce exchange rate difference losses. If multiple payments and collections are involved, it is necessary to keep account records to ensure that each fund has a corresponding trade background, avoiding problems such as hanging accounts or difficult write-offs.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The legal risks of Hong Kong transit trade mainly focus on contract terms and cargo ownership control. When signing a transit trade contract, it is necessary to clarify terms such as transit mode, customs clearance responsibility, and cost bearing to avoid disputes. If post-storage transit mode is chosen, a detailed warehousing contract shall be signed with a local warehousing service provider in Hong Kong to clarify cargo ownership, storage period, cost standards, etc. In addition, attention should be paid to the endorsement transfer of bills of lading.
It is necessary to ensure the continuity of endorsement of the bill of lading; otherwise, it may affect the ownership of the goods. In addition, documents such as letters of guarantee and letters of credit involved in transit trade should be carefully reviewed to avoid soft clauses or invalid clauses.
If cargo ownership disputes arise, timely professional legal assistance should be sought to safeguard their rights and interests through legal channels. In addition, the protection of intellectual property rights in Hong Kong has been further strengthened in 2026. Goods involved in transit trade must ensure that they do not infringe on the intellectual property rights of third parties; otherwise, they may be detained by Hong Kong Customs.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
On-site inspection of Hong Kong transit goods needs to be prepared in advance to ensure that the goods meet the inspection requirements of Hong Kong Customs. If the goods are selected for inspection by Hong Kong Customs, personnel need to be arranged to cooperate on site in advance, providing relevant documents and goods information. It should be noted that the inspection of Hong Kong Customs includes machine inspection and manual inspection. Machine inspection mainly scans the appearance and quantity of goods through X-ray. Manual inspection is to open the goods for inspection.
During the cooperation inspection, it is necessary to ensure that the packaging of goods is intact and the seal is complete, avoiding situations such as seal damage or goods loss. In addition, if the goods involve dangerous goods or prohibited goods, relevant appraisal certificates need to be provided in advance to avoid being detained by customs. In addition, Hong Kong Customs launched an inspection appointment system in 2026. Advance inspection appointments can reduce waiting time and improve inspection efficiency. If there is a disagreement on the inspection result, a re-inspection can be applied for to ensure the accuracy of the result.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
Packaging of goods for Hong Kong transit trade needs to comply with relevant standards of Hong Kong and the EU to ensure the safety of goods during transportation and warehousing. For post-storage transit mode, goods need to be sorted and consolidated in Hong Kong, so the packaging must have sufficient strength to withstand the pressure of handling and stacking. In addition, if the goods involve dangerous goods, they need to be packaged in accordance with UN standards and provide relevant MSDS certificates.
In 2026, Hong Kong Customs further improved the requirements for packaging of dangerous goods. Unqualified packaging may be refused entry. In addition, the packaging of goods also needs to comply with the environmental protection standards of the EU, avoiding the use of prohibited packaging materials.
When choosing packaging materials, the characteristics and transportation mode of goods should be considered, and appropriate buffer materials and moisture-proof materials should be selected to ensure that goods are not damaged during transportation. In addition, the shipping mark on the packaging needs to be clear and specific, including consignee, consignor, goods name, quantity, etc., to facilitate customs inspection and goods identification.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
Export tax rebate for Hong Kong transit trade needs to comply with relevant policies of the mainland to ensure the consistency of the four flows. If a mainland enterprise carries out transit trade through Hong Kong, it is necessary to ensure that documents such as export declaration forms, commercial invoices, packing lists, and payment and collection vouchers of goods are consistent; otherwise, tax authorities may conduct tax inquiries. In 2026, the mainland’s export tax rebate policy has been further optimized.
The tax rebate for transit trade needs to meet the requirement of actual exit of goods. Therefore, relevant documents of Hong Kong transit including transshipment bills of lading and warehousing certificates shall be retained. In addition, the tax rebate declaration for transit trade shall be completed within the specified period after the goods leave the country to avoid tax rebate failure due to overdue declaration.
In addition, if multiple transit trade businesses are involved, it is necessary to do a good job of document filing to ensure that documents for each business are complete, facilitating tax authorities’ verification. If a tax inquiry occurs, relevant supporting materials shall be provided in time to cooperate with the tax authorities’ verification work.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
Supply chain planning for Hong Kong transit trade needs to be combined with the actual situation of the enterprise to choose an appropriate transit mode and logistics path. If the batch of goods of the enterprise is large, the direct transit mode can be chosen to reduce transit links and costs. If the batch of goods is small and sorting and consolidation are needed, the post-storage transit mode can be chosen to improve the delivery efficiency of goods. In addition, supply chain planning also needs to consider cost factors including transportation costs, warehousing costs, customs clearance costs, etc. By optimizing the supply chain structure, the overall trade costs can be reduced.
The logistics market in Hong Kong was highly competitive in 2026, and there are many professional service providers for transit trade. Enterprises can choose appropriate service providers according to their own needs. In addition, supply chain planning also needs to consider risk factors including exchange rate risk, logistics risk, policy risk, etc. By establishing a risk early warning mechanism, we can respond to various emergencies in time to ensure the stable operation of the supply chain.