105000Manufacture of dairy products
乳類製品的製造
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.
60/60 charactersFits the certificate
7/30 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
Activities under this code trigger the following licensing regimes. Emerhub prepares and files each application on your behalf.
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
Offshore profits claim feasibility
LowThe manufacture of dairy products is typically conducted within Hong Kong, serving local markets. Contracts for these products are often negotiated and fulfilled 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
- butter, manufacturing 牛油的製造
- butterfat, manufacturing 奶脂的製造
- cheese, manufacturing 乳酪(芝士)的製造
- condensed cream, manufacturing 濃縮奶油的製造
- condensed milk, manufacturing 煉奶的製造
- dried cream, manufacturing 經乾製奶油的製造
- dried milk, manufacturing 經乾製奶類的製造
- fresh cream, manufacturing 鮮奶油的製造
- fresh milk, pasteurized or homogenized, manufacturing 經消毒或均化處理的鮮奶的製造
- frozen milk-based bars, manufacturing 雪條的製造
- ghee, manufacturing 酥油的製造
- ice-cream, manufacturing 雪糕的製造
- reconstituted milk, manufacturing 再造奶的製造
- yoghurt, manufacturing 酸乳酪的製造
- dairy products n.e.c., manufacturing 其他乳類製品的製造
Classified elsewhere
These activities look similar but belong under different codes.
- ice cream houses with seats 設有座位的雪糕屋
- production of raw milk (cattle) 原牛奶的製造
Frequently asked questions
Do I need a license to manufacture dairy products?
Yes, you will need to obtain relevant food safety and health licenses from the Hong Kong authorities.
What are the tax implications for dairy manufacturing?
Profits from dairy manufacturing are subject to Hong Kong profits tax, as the activity is conducted locally.
Can I export dairy products from Hong Kong?
Yes, you can export dairy products, but you must comply with local regulations and international export standards.
Incorporate in Hong Kong
Starting a manufacture of dairy 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