恐怖组织“瓦干布”渗透香港，在香港掀起一场化武争夺战，飞虎队总指挥范少锋（陈豪 饰）临危受命，率飞虎队与恐怖分子斗智斗勇。飞虎队身陷瓦干布的无情杀局，特勤队警司展博文（马德钟 饰）召集警界精英张伟桦（张兆辉 饰）、张嘉轩（黄宗泽 饰）和高子乐（吴卓羲 饰）成立秘密反恐小组S Team。面对重重危机，在国际刑警许俊飞（苗侨伟 饰）的协助下，中青两代最终放下恩怨情仇，联手阻止化武病毒在香港蔓延。
Jim Phelps is the new leader of the Impossible Missions Force, with no explanation, or even reference made, about the departure of predecessor Dan Briggs. First up for Phelps is a mission involving the drug trade. Cresnik and Walters have cornered the heroin market and sell it at a handsome profit to gangs around the world. Phelps devises an operation which will drive a wedge between the heroin dealers and their customers.
