103000Processing and preserving of fruit and vegetables
蔬果類食品的加工及醃製
IRD business nature helper
Business Registration wording for this activity
The business nature on your Business Registration Certificate is limited to 60 English characters printed over two 30-character lines, and 30 Chinese characters. Test your wording below.
49/60 charactersFits the certificate
11/30 characters
Certificate preview
Business Registration Certificate
商業登記證 (layout preview)
Nature of business 業務性質
The IRD prints the English business nature across two lines of 30 characters. Text that cannot break cleanly at a word boundary gets wrapped or truncated on the printed certificate.
Compliance and incorporation playbook
Licences and regulatory approvals
No sector-specific licence is mapped to this classification. Standard incorporation, business registration and the general compliance calendar below still apply, and premises-based or product-based permits can apply case by case. Emerhub confirms the exact licensing position during scoping.
Offshore profits claim feasibility
LowThis activity typically involves processing and preserving food products within Hong Kong. The majority of contracts are negotiated and executed locally, and the services are performed in facilities based in Hong Kong, making it difficult to qualify for offshore treatment.
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
This classification includes
- canned, bottled or preserved fruits, manufacturing 罐裝、樽裝或經醃製的水果的製造
- canned, bottled or preserved vegetables, manufacturing 罐裝、樽裝或經醃製的蔬菜的製造
- concentrated fruit juices, manufacturing 濃縮果汁的製造
- concentrated vegetable juices, manufacturing 濃縮蔬菜汁的製造
- dried fruits, manufacturing 乾果的製造
- fruit jellies, manufacturing 水果果凍的製造
- ginger preserved in syrup, manufacturing 糖薑的製造
- jams, manufacturing 果醬的製造
- marmalades, manufacturing 橙醬的製造
- potato chips, manufacturing 薯片的製造
- quick-frozen vegetables, manufacturing 急凍蔬菜的製造
- roasted or prepared almonds, manufacturing 經烘製或加工處理的杏仁的製造
- roasted or prepared cashew, manufacturing 經烘製或加工處理的腰果的製造
- roasted or prepared groundnuts, manufacturing 經烘製或加工處理的花生的製造
- unconcentrated fruit juices, manufacturing 非濃縮果汁的製造
- unconcentrated vegetable juices, manufacturing 非濃縮蔬菜汁的製造
- preserved fruit and vegetable products n.e.c., manufacturing 其他經醃製蔬果類製品的製造
Classified elsewhere
These activities look similar but belong under different codes.
- bean curd and allied products, manufacturing 豆腐及有關製品的製造
- flour of leguminous vegetables, manufacturing 乾豌豆粉的製造
- mustard, chilli-paste, soy and sauce or soya sauce, manufacturing 芥醬、辣椒醬、醬汁或醬油的製造
- prepared dishes of vegetables, manufacturing 預製菜膳的製造
- preserving in sugar of fruit, nuts, fruit peels and other parts of plants 以糖醃製水果、果仁、果皮及植物其他部分
Frequently asked questions
Do I need a specific license for food processing?
Yes, you will need a food business license from the Food and Environmental Hygiene Department.
What are the tax implications for my business?
Profits from food processing are subject to Hong Kong profits tax unless qualifying for offshore treatment, which is unlikely for this activity.
Are there any operational requirements I should know?
You must comply with health and safety regulations, including food safety standards and proper waste disposal practices.
Incorporate in Hong Kong
Starting a processing and preserving of fruit and vegetables 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