10Manufacture of food products
食品的製造
Groups in this division
| Code | Title | 中文名稱 |
|---|---|---|
| 101 | Processing and preserving of meat | 肉類的加工及醃製 |
| 102 | Processing and preserving of fish, crustaceans and molluscs | 魚類、甲殼類及軟體類動物食品的加工及醃製 |
| 103 | Processing and preserving of fruit and vegetables | 蔬果類食品的加工及醃製 |
| 104 | Manufacture of plant and animal oils and fats | 動植物油脂的製造 |
| 105 | Manufacture of dairy products | 乳類製品的製造 |
| 106 | Manufacture of grain mill products, starches and starch products | 穀物磨粉製品、澱粉及澱粉製品的製造 |
| 107 | Manufacture of other food products | 其他食品的製造 |
| 108 | Manufacture of prepared animal feeds | 動物飼料的製造 |
Compliance and incorporation playbook
Licences and regulatory approvals
Activities under this code trigger the following licensing regimes. Emerhub prepares and files each application on your behalf.
Bakery Licence
Food and Environmental Hygiene Department (FEHD)
Required for the baking of bread and other bakery products for sale at any premises in Hong Kong, under the Food Business Regulation (Cap. 132X). Applies to bakeries producing goods on site whether sold there or elsewhere. A provisional licence option is available.
- Processing time
- FEHD guide flow: consulted departments reply within 24 working days of referral; letter of requirements issued within 7 working days of confirmation that the premises are suitable; final approval steps within 7 to 8 working days after compliance is confirmed
Official sourceVerified 2026-07-14
Food Factory Licence
Food and Environmental Hygiene Department (FEHD)
Required for premises where food is prepared for sale for human consumption off the premises, under the Food Business Regulation (Cap. 132X). Covers operations such as central kitchens, takeaway food preparation, sauce and noodle making, roasted meat production and similar processing. A provisional licence option is available.
- Processing time
- FEHD guide flow: consulted departments reply within 24 working days of referral; letter of requirements issued within 7 working days of confirmation that the premises are suitable; full licence approval steps within 2 to 8 working days after compliance is confirmed
Official sourceVerified 2026-07-14
Frozen Confection Factory Licence
Food and Environmental Hygiene Department (FEHD)
Required for the manufacture of any frozen confection, including operation of soft ice cream dispensing machines, under the Frozen Confections Regulation (Cap. 132AC). Ensures hygiene standards in premises producing ice cream and similar frozen products. A provisional licence option is available.
Applies to ice cream and frozen confection manufacture
- Processing time
- FEHD guide flow: letter of requirements issued within 7 working days of departmental clearance; final approval steps within 7 to 8 working days after compliance is confirmed
Official sourceVerified 2026-07-14
Milk Factory Licence
Food and Environmental Hygiene Department (FEHD)
Required for the processing or reconstitution of milk or any milk beverage in Hong Kong, under the Milk Regulation (Cap. 132AQ). Covers pasteurisation, reconstitution and related dairy processing operations. A provisional licence option is available.
Applies to milk processing and reconstitution
- Processing time
- FEHD guide flow: letter of requirements issued within 7 working days of departmental clearance; final approval steps within 7 to 8 working days after compliance is confirmed
Official sourceVerified 2026-07-14
Profits Tax Return deadlines under the Block Extension Scheme
With Emerhub as your tax representative, the filing deadline for the Profits Tax Return (BIR51) extends far beyond the standard one month, depending on your accounting year-end. A 31 December year-end extends the filing to August of the following year.
| Year-end | IRD code | Without representative | With Emerhub as tax rep |
|---|---|---|---|
| 1 April to 30 November | N | Within 1 month of return issue | No block extension: early May of the following year |
| 1 December to 31 December | D | Within 1 month of return issue | Mid-August of the following year |
| 1 January to 31 March | M | Within 1 month of return issue | Mid-November of the same year |
Inland Revenue Department, Block Extension SchemeVerified 2026-07-14
Standing compliance calendar
These obligations apply to every Hong Kong company regardless of industry. Each fact links to its primary government source.
Two-tiered profits tax
Incorporated businesses pay 8.25% profits tax on the first HKD 2 million of assessable profits and 16.5% on the remainder. Only one entity within a group can elect the two-tiered rates.
Inland Revenue DepartmentVerified 2026-07-14
Annual Return (Form NAR1)
A private company delivers its Annual Return to the Companies Registry within 42 days of each anniversary of incorporation. Emerhub prepares and files the NAR1 as part of company secretary service, so the deadline never reaches your calendar.
Companies RegistryVerified 2026-07-14
Business Registration Certificate renewal
Every business carries a valid Business Registration Certificate from the Inland Revenue Department, renewed on a 1-year or 3-year cycle. Emerhub handles the renewal filing and keeps the certificate current.
Inland Revenue DepartmentVerified 2026-07-14
Significant Controllers Register
Every Hong Kong company keeps a Significant Controllers Register identifying persons with more than 25% ownership or control, available for law-enforcement inspection at its registered office. A designated representative must be appointed; Emerhub acts as designated representative for client companies.
Companies RegistryVerified 2026-07-14
Company secretary requirement
Every Hong Kong company appoints a company secretary resident in Hong Kong. A corporate secretary must hold a Trust or Company Service Provider (TCSP) licence. Emerhub is a licensed TCSP and acts as company secretary for client companies.
Companies RegistryVerified 2026-07-14
MPF enrolment for employees
Employers enrol every Hong Kong employee aged 18 to 64 employed for 60 days or more in an MPF scheme. Employer and employee each contribute 5% of relevant income, capped at HKD 1,500 per month each. Emerhub administers MPF enrolment and monthly contributions under its payroll service.
Mandatory Provident Fund Schemes AuthorityVerified 2026-07-14
Annual audit with SME reporting exemption
Every Hong Kong company files audited financial statements; there is no small-company audit exemption as in Singapore. Small private companies meeting any two of revenue at or below HKD 100 million, assets at or below HKD 100 million, or 100 or fewer employees qualify for the reporting exemption and prepare simplified accounts under the SME Financial Reporting Standard, which lowers audit preparation cost. Emerhub structures client accounts under the reporting exemption wherever the criteria are met.
Companies Ordinance (Cap. 622), s.359Verified 2026-07-14
Incorporate in Hong Kong
Starting a manufacture of food products business in Hong Kong?
Emerhub incorporates your company, registers the business nature above with the IRD, files every licence application, and runs your company secretary and compliance calendar. You provide the documents; Emerhub handles every government interaction.
Start incorporation with Emerhub