你提交进口申报表后，香港海关会向你发出车辆临时应课税价值通知书。你在运输署申请首次登记你的车辆时，须提交该车辆临时应课税价值通知书。
Following the submission of your import return, you will receive a "notification of motor vehicle provisional taxable value" of your vehicle from the customs and excise department.
对经济利润课税时，应当在创造利润的经济活动发生地或价值创造地进行。
Profits should be taxed where economic activities deriving the profits are performed and where value is created.
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