subject to tax
... 须申报的持仓量：reportable position 须课税：subject to tax 须具报权益：notifiable interest ...
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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.
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