港股IPO招股书披露先例 · 4 家公司，6 项
海关及进出口事项一般指报关申报、进出口许可及制裁以外的贸易合规事宜，涉及海关行政处罚、关税归类争议及原产地调查等。招股书一般在概要、风险因素、业务及财务资料章节披露，申请人通常列明有关机关、时间、事由及罚款或涉及金额，说明罚款已缴纳、整改已完成或调查进展，并引述董事及法律顾问认为不构成重大违规、或对未决事项不利结果可能性较低的评估。
合规类事项自 2026 年 8 月 24 日起递交的文件开始收录。
Accordingly, we are exempt from PRC anti-dumping duties in respect of the imported phenol used in our products under the bonded processing arrangement.
Business · 第 135 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看During the Track Record Period, we have not paid any PRC anti-dumping duties on phenol procured from overseas countries or regions.
Business · 第 135 页
Most recently, in March and April 2026, certain of our U.S. subsidiaries were notified by CBP of an investigation under the EAPA concerning allegations that certain LSEVs and rolling chassis, imported from Vietnam were of PRC origin.
Risk Factors · 第 30 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The products underlying those entries had an aggregate entered value of approximately US$12.2 million.
Risk Factors · 第 30 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看In July 2026, one of our U.S. subsidiaries also received an information request from the DOJ in connection with a related investigation concerning the potential avoidance of import duties on LSEV imports.
Risk Factors · 第 30 页
Beginning in 2024, CBP reclassified Golabs’ hoverboards under HTS subheading 8703.80 as “other motor vehicles principally designed for the transport of persons,” thereby rendering them subject to a 2.5% base duty rate and a 25% Section 301 tariff on Chinese-origin goods. The delinquent bills totaled US$1.73 million pursuant to the CBP notice letter.
Business · 第 179 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看On March 9, 2026, the CIT entered a stipulated judgment based on the parties’ agreement.
Business · 第 180 页
Taishan Customs fined Guangdong Hailiang RMB121,000 in April 2024 for a shortage of bonded imported copper.
Business · 第 181 页
Zhongshan Customs fined Hailiang Alltop RMB25,000 in April 2023 for an inaccurate declaration.
Business · 第 181 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Beilun Customs fined Zhejiang Keyu RMB100,000 in June 2024 for declaring imported solid waste under the general trade category.
Business · 第 181 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看During the Track Record Period and up to the Latest Practicable Date, we have complied with applicable tax, customs, and import and export laws and regulations in all material respects.
Risk Factors · 第 50 页