This is potentially a dumb question but does the new 93% tax include Exports to Hong Kong?
Not a dumb question! The Hong Kong-China situation is a fascinating one, and it's a huge driver for smuggling (and why border regions like Guangzhou are more difficult in terms of distribution). HK has 0% tax on wine (liquor is a different ballgame, at 100%), which is why it's such a strong wine market.
Read more from Debra Meiburg MW's 2018 analysis.
Also interesting to read this report (2018) about how China is such a large export market for HK.
Another quick note as to why I keep dating articles – this stuff is changing ALL OF THE TIME, so you have to have current statistics and numbers for this year's P4 exam.
Thank you for sharing the info. Very helpful!