This article has multiple issues. Please help improve it or discuss these issues on the talk page . (Learn how and when to remove these template messages)
Customs Headquarters Building
|Headquarters||222 Java Road, North Point|
|Employees||7,387 (January 2019)|
|Annual budget||HK$4,426.3 million (2018–19)|
|Parent agency||Security Bureau (Hong Kong)|
|Customs and Excise Department|
| Politics and government |
of Hong Kong
|Related topics Hong Kongportal|
The Customs and Excise Department (C&ED) is a government agency responsible for the protection of the Hong Kong Special Administrative Region against smuggling; the protection and collection of revenue on dutiable goods on behalf of the Hong Kong Government; the detection and deterrence of drug trafficking and abuse of controlled drugs; the protection of intellectual property rights; the protection of consumer interests; and the protection and facilitation of legitimate trade and upholding Hong Kong's trading integrity [ citation needed ].
Hong Kong Customs, originally known as the Preventive Service, was founded in 1909. Initially it was responsible to collect the newly imposed duties on liquor. As commodities became subject to duties, the scope of the Preventive Service broadened to include tobacco and hydrocarbon oil, as well as duties related to the government opium monopoly. During times of war, the service prevented the export of precious metals and other commodities to the enemies of the United Kingdom and its allies. In 1963, with the passage of the Preventive Service Ordinance, the service gained the legal status to make regulations on its discipline, functions, powers and terms of service. In 1977, it was renamed the Hong Kong Customs and Excise Service. On 1 August 1982, The Hong Kong Customs and Excise Department became independent from the Trade and Industry Department. 
The C&ED is an active member of the World Customs Organization (WCO) and the Asia Pacific Economic Cooperation (APEC). It exchanges intelligence and works closely with overseas Customs administrations and law enforcement agencies.
In the early 2000s, the Computer Forensic Laboratory, the Computer Analysis and Response Team, and the Anti-Internet Piracy Investigation Team were established to tackle cybercrime.      In 2013, the Electronic Crime Investigation Centre was set up within the department. 
The department is headed by the Commissioner of Customs and Excise. From 21 October 2021, this position is held by Louise Ho Pui-shan, its first female occupant and wife of Erick Tsang, Hong Kong's Secretary for Constitutional and Mainland Affairs.  
As at 1 April 2020, the department has an establishment of 7,317 posts, of which nine are directorate officers, 6,142 are members of the Customs and Excise Service, 493 are Trade Controls Officers and 673 are staff of the General and Common Grades.  
There are five branches:
The Administration and Human Resource Development Branch is responsible for matters concerning the overall staff management of the Customs and Excise Service; departmental administration; financial management; staff training; and the housekeeping of the Office of Service Administration, the Office of Departmental Administration, the Office of Financial Administration, the Office of Prosecution and Management Support, the Office of Training and Development and the Complaints Investigation Group.
The Boundary and Ports Branch is responsible for matters relating to import and export controls under the purview of the Security Bureau and the housekeeping of the Airport Command, the Cross-boundary Bridge Command, the Land Boundary Command, the Rail and Ferry Command, and the Ports and Maritime Command.
The Excise and Strategic Support Branch is responsible for matters relating to dutiable commodities under the purview of the Financial Services and the Treasury Bureau; taking forward the Hong Kong Authorized Economic Operator Programme and implementation of Mutual Recognition Arrangements with partner customs administrations; international customs liaison and cooperation; project planning and equipment procurement; information technology development; operation of the Trade Single Window and the housekeeping of the Office of Dutiable Commodities Administration, the Office of Supply Chain Security Management, the Office of Customs Affairs and Co-operation, the Office of Project Planning and Development, the Office of Information Technology, the Office of Trade Single Window Operation and the Information Unit.
The Intelligence and Investigation Branch     is responsible for matters relating to narcotic drugs and anti- smuggling enforcement under the schedule of the Security Bureau and issues relating to intellectual property under the purview of the Commerce and Economic Development Bureau; the formulation of policies and strategies regarding the application of intelligence and risk management in Customs operations; and the housekeeping of the Customs Drug Investigation Bureau, the Intellectual Property Investigation Bureau, the Intelligence Bureau, the Revenue Crimes Investigation Bureau and the Syndicate Crimes Investigation Bureau.
The Trade Controls Branch is responsible for trade controls and consumer protection matters under the schedule of the Commerce and Economic Development Bureau and supervision of MSOs under the schedule of the Financial Services and the Treasury Bureau. It comprises the CEPA and Trade Inspection Bureau, the Consumer Protection Bureau, the Trade Descriptions Investigation Bureau, the Trade Declaration and Systems Bureau, the Trade Investigation Bureau and the Money Service Supervision Bureau.
Under the direct charge of the Deputy Commissioner are the Office of Quality Management and the Internal Audit Division. The Office of Quality Management and the Internal Audit Division are responsible for conducting management reviews and money-related examinations respectively, with a view to enhancing the system integrity, efficiency and effectiveness, service quality and performance standard of the department. 
As with all of the HK Disciplined Services, British-pattern ranks and insignia continue to be utilised, the only change being the exchange of the St. Edward's Crown for the Bauhinia flower crest post-1997.
The current crest of the force was adopted in 1997 to replace most of the colonial symbols:
Source: Customs and Excise Department [Hong Kong]
There are no tariffs on goods entering Hong Kong, but excise duties are charged on four groups of commodities: hydrocarbon oil, liquor, methyl alcohol and tobacco. The duties apply equally to imported commodities and those manufactured locally for domestic consumption.
In 2003, the C&ED collected $6,484 million excise duty. Under the Dutiable Commodities Ordinance, the C&ED controls breweries, distilleries, tobacco factories, oil installations, ship and aircraft duty-free stores, and industrial and commercial establishments dealing with dutiable commodities; and supervises licensed, general bonded and public bonded warehouses.
Licences are issued to those who import, export, manufacture or store dutiable commodities. The C&ED also assesses the First Registration Tax of vehicles under the Motor Vehicle (First Registration Tax) Ordinance. The Anti-illicit Cigarette Investigation Division is specially tasked to detect syndicated smuggling, distribution and peddling of dutiable cigarettes. The Diesel Oil Enforcement Division focuses its efforts on detecting the smuggling and misuse of illicit fuels.
The C&ED prevents and detects smuggling activities under the Import and Export Ordinance and enforces the licensing controls on prohibited articles by inspecting cargoes imported and exported by air, sea and land; processing passengers and their baggage at entry /exit points; and searching aircraft, vessels and vehicles entering and leaving Hong Kong. The Joint Police/Customs Anti-Smuggling Task Force is dedicated to combating smuggling activities by sea.      The Control Points Investigation Division is tasked to strengthen the intelligence collection capability at the land boundary and suppress the cross-boundary smuggling activities.
The smuggling of frozen meat to mainland China, using barges and powerful speedboats off the west coast of Hong Kong, remains a serious problem, with an estimated 600 tonnes being transshipped every day. Despite frequent operations, the department is able to intercept only a fraction - a total of 1,050 tonnes in 2019. 
The C&ED safeguards the certification and licensing systems which are of vital importance to Hong Kong's trading integrity. The department deters and investigates offences of origin fraud, circumvention of textiles licensing and quota control. It also investigates offences of import and export of strateg commodities and other prohibited articles not under and in accordance with a licence.
The department carries out cargo examination at control points, factory inspections, factory audit checks and consignment checks. It is also the department's enforcement strategy to administer a monetary reward scheme to encourage the supply of information on textile origin fraud.
The department is a member of the Hong Kong Compliance Office set up to assist the Central People's Government in implementing the Chemical Weapons Convention in Hong Kong. The department enforces licensing control on rice and consumer protection legislation relating to weights and measures, markings on fineness of precious metals, and safety of toys, children's products and consumer goods. The department also verifies import and export declarations to ensure accurate trade statistics and assesses and collects declaration charges and the clothing industry training levy.
In 2002/03, the department collected $848 million in declaration charges and $19.9 million in clothing industry training levies.
The C&ED has the mission to defend the interests of intellectual property rights owners and legitimate traders through staunch enforcement of the Copyright Ordinance, the Trade Descriptions Ordinance and the Prevention of Copyright Piracy Ordinance.
The department investigates and prosecutes copyright offences relating to literary, dramatic, musical and artistic works, sound recordings, cinematographic films, broadcasts and other published works under the Copyright Ordinance. It also takes enforcement action against commercial goods with forged trademark or false label under the Trade Descriptions Ordinance.
At the manufacture level, the Prevention of Copyright Piracy Ordinance requires local optical disc and stamper manufacturers to obtain licences from the department and mark on all their products specific identification codes. The Import and Export Ordinance imposes licensing controls on the import and export of optical disc mastering and replication equipment. A 147-strong Special Task Force has also been playing an important role in combating copyright piracy, and serves as a mobile brigade to reinforce the suppression of other customs-related crimes.
The C&ED is an active member of the World Customs Organization (WCO) and Asia Pacific Economic Cooperation (APEC). It exchanges intelligence and works closely with overseas customs administrations and law enforcement agencies. The department has also entered bilateral Cooperative Arrangements with other customs authorities on administrative assistance. At the working level, the department and the Mainland customs have each established designated liaison officers to facilitate the exchange of intelligence through direct telephone hotlines.
HM Customs and Excise was a department of the British Government formed in 1909 by the merger of HM Customs and HM Excise; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes.
The United States Customs Service was the very first federal law enforcement agency of the U.S. federal government. Established on July 31, 1789, it collected import tariffs, performed other selected border security duties, as well as conducted criminal investigations.
A customs officer is a law enforcement agent who enforces customs laws, on behalf of a government.
United States Customs and Border Protection (CBP) is the largest federal law enforcement agency of the United States Department of Homeland Security. It is the country's primary border control organization, charged with regulating and facilitating international trade, collecting import duties, as well as enforcing U.S. regulations, including trade, customs and immigration. CBP is one of the largest law enforcement agencies in the United States. It has a workforce of more than 45,600 federal agents and officers. It is headquartered in Washington, D.C.
Inspector, also police inspector or inspector of police, is a police rank. The rank or position varies in seniority depending on the organization that uses it.
A warrant card is proof of identification and authority carried by police officers and some other law enforcement officers including immigration officers. The term is normally used only within the United Kingdom and in current and former Commonwealth countries. Many other countries refer to their equivalent of warrant cards simply as police credentials, commission books, or identification cards. In the UK MI5 officers also have warrant cards. Specially trained mental health practitioners called Approved Mental Health Professional are also warranted council officers and carry warrant cards when acting under the Mental Health Act 1983.
The Security Bureau is a body of the Government of Hong Kong responsible for policies of the maintenance of law and order, exercising immigration and customs control, rehabilitating offenders and drug abusers, and providing emergency fire and rescue services.
A border guard of a country is a national security agency that performs border security. Some of the national border guard agencies also perform coast guard and rescue service duties.
HM Customs was the national Customs service of England until a merger with the Department of Excise in 1909. The phrase 'HM Customs', in use since the Middle Ages, referred both to the customs dues themselves and to the office of state established for their collection, assessment and administration.
The Treasury of the Isle of Man is the finance department of the Isle of Man Government. It prepares the annual budget for the Government, and also handles taxation, customs and excise, economic affairs, information systems, internal audit, currency and the census in the Isle of Man.
The Royal Malaysian Customs Department is a government department body under the Malaysian Ministry of Finance. RMCD functions as the country's main indirect tax collector, facilitating trade and enforcing laws. The top management of JKDM is led by the Director General of Customs and assisted by 3 deputies, namely, the Deputy Director General of Customs Enforcement/Compliance Division, the Deputy Director General of Customs Customs/Inland Tax Division and the Deputy Chief Director of Customs Management Division. The Royal Malaysian Customs Department consists of several divisions, namely the Enforcement Division, the Inland Tax Division, the Compliance Division, the Customs Division, and the Technical Services Division.
Central Bureau of Narcotics is affiliated with India's Department of Revenue (IRS) and regulated by the country's Central Board of Indirect Taxes and Customs. The main function of CBN is to stop opium production and trade, and to issue licenses for production of legal synthetic drugs. The Central Bureau of Narcotics headquarters is located at Gwalior.
Parallel trading in Hong Kong is the phenomenon of Chinese parallel traders taking advantage of multiple entry visa policy to import goods from Hong Kong to Mainland China, causing shortages of household goods in various locations starting in the North District and expanding to Tuen Mun, Yuen Long, Tai Po and Shatin. Problems related to this include increasing congestion from day traders, overloading of infrastructure and disruption of the everyday lives of residents in the northern districts of Hong Kong.
The Directorate General of Customs and Excise is an Indonesian government agency under Ministry of Finance that serves the community in the field of customs and excise. The Directorate General of Customs and Excise has the duty to organize the formulation and implementation of policies in the field of supervision, law enforcement, service and optimization of state revenue in the field of customs and excise in accordance with the provisions of legislation. The directorate also carry out some basic tasks of the Ministry of Finance in the field of customs and excise, in accordance with policies established by the Minister and securing government policies relating to the traffic of goods entering or leaving the Customs Area and the collection of import duties and excise and other state levies based on legislation apply.
The Bureau of Customs is a Philippine government agency under the Department of Finance. The Bureau of Customs was established on February 6, 1902 by the Insular Government of the Philippine Islands of the United States of America, during the American Colonial Era of the Philippines.
A customs declaration is a form that lists the details of goods that are being imported or exported when a citizen or visitor enters a customs territory. Most countries require travellers to complete a customs declaration form when bringing notified goods across international borders. Posting items via international mail also requires the sending party to complete a customs declaration form.
The Trade and Industry Department of the Hong Kong Government is responsible for supporting traders and small businesses in the global market.
The Hong Kong Police Force (HKPF) is structured into numerous bureaus and units. As a whole, it is commanded by the Commissioner of Police, who is assisted by three deputy commissioners. The "Deputy Commissioner – Operations" supervises all operational matters including crime. The "Deputy Commissioner – Management" is responsible for the direction and co-ordination of force management including personnel, training, and management services. The “Deputy Commissioner — National Security” is responsible for the National Security Department, which deals with acts of sedition, terrorism, and collusion with foreign governments.
Louise Ho Pui-shan is a Hong Kong civil servant and principal official, currently serving as Commissioner of Customs and Excise, the first woman to hold that post.