105000Manufacture of dairy products
乳類製品的製造
Why 6 digits?
HSIC subclasses are 6 digits. The first four match the international ISIC class; Hong Kong adds a two-digit local suffix for finer detail, especially across its import and export trade, so a code steps from a 4-digit class straight to a 6-digit subclass. More on the HSIC structure.
This activity involves the production of various dairy products, including fresh and processed milk, cheese, butter, and ice cream. It encompasses the manufacturing of items such as condensed milk, dried milk, and ghee, as well as milk-based desserts and frozen products.
This classification includes
- butter, manufacturing
- butterfat, manufacturing
- cheese, manufacturing
- condensed cream, manufacturing
- condensed milk, manufacturing
- dried cream, manufacturing
- dried milk, manufacturing
- fresh cream, manufacturing
- fresh milk, pasteurized or homogenized, manufacturing
- frozen milk-based bars, manufacturing
- ghee, manufacturing
- ice-cream, manufacturing
- reconstituted milk, manufacturing
- yoghurt, manufacturing
- dairy products n.e.c., manufacturing
Classified elsewhere
These activities look similar but belong under different codes.
- ice cream houses with seats
- production of raw milk (cattle)
Licences and approvals
What this activity needs to operate
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.
Business registration wording
Suggested business nature for this activity
English
MANUFACTURE OF DAIRY PRODUCTS INCLUDING CHEESE AND ICE-CREAM
60/60 characters
Chinese 中文
乳類製品的製造
7/30 characters
Standard compliance
Compliance every Hong Kong company shares
Beyond anything specific to this activity, every Hong Kong company handles two-tiered profits tax, the annual return (Form NAR1) within 42 days of its incorporation anniversary, audited accounts, MPF enrolment for staff, and a company secretary. Emerhub runs all of it on your behalf.
See the full Hong Kong compliance calendarFrequently 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