In Hong Kong, the disposal of expired or non-conforming medicines is a strictly regulated process that incurs costs. These medicines must be handled as “chemical waste” by a waste collector holding a specific licence issued by the Environmental Protection Department (EPD). The main costs are: 1. “Collection and transport fees”: the waste collector will charge according to the weight or volume of the waste. 2. “Treatment fees”: depending on the chemical properties of the medicines, special methods such as incineration may be required, at a higher cost. 3. “Administrative costs”: staff time is needed to segregate and record the waste and arrange its disposal. In the financial statements, the book value of medicines written off in this way must be fully written off as an operating loss for the current period.
HONG KONG DRUG LICENSING
What are the financial costs and procedures involved for a pharmaceutical business in Hong Kong when disposing of expired or non-conforming medicines?
A complete explanation of the regulatory basis, Drew Tang’s recommendations and risk alerts. The original material dates from 2025; read it alongside the latest official requirements.
Original guide, 2025 edition: These FAQs are provided for topic-based reference and have not all been individually checked against current rules. Please confirm fees, personnel, renewal, changes and product requirements against the professional in-depth guide for the relevant licence type and the official requirements in force at the time.
Back to Category F: Fees, Budget and Financial Planning (Q251-Q300) Search more questions