Do we need to pay tax if import wine from London to Macau?

EXCISE TAX
Excise tax is only imposed on certain special items being imported into the Territory, such as tobacco, spirits, petrol and vehicles, etc. There are two methods of charging the excise tax, namely, on quantity basis and on value basis. The former basis is to determine the tax based on the weight or volume of the goods, while the latter basis is according to the price of the goods being imported. Regarding the tax levied on imported vehicles, in accordance with the new regulations introduced by the government in 1996, vehicles are currently taxed at a rate ranging from 10% to 55% on their selling prices. Excise tax chargeable to tobacco and spirits is imposed at various rates on different items due to their wide diversity. For example, spirits are taxed variously from MOP1 to MOP20 per litre, processed tobacco is taxed at MOP2 per ounce, and so on.

2008-01-24 15:57:26 補充：
excise tax 貨物稅