107100Manufacture of bakery products
烤烘食品的製造
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.
59/60 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.
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
Offshore profits claim feasibility
LowThe manufacture of bakery products is typically tied to local premises and customers in Hong Kong. Most contracts are negotiated and fulfilled within the region, making it difficult for profits 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
- biscuits, manufacturing 餅乾的製造
- bread, buns and bread-type rolls, manufacturing 麵包、小圓麵包及麵包卷的製造
- cake fillings, manufacturing 餅餡的製造
- cakes of western type, manufacturing 西式糕餅的製造
- egg rolls, manufacturing 蛋卷的製造
- moon-cakes, manufacturing 月餅的製造
- pastry of western type, manufacturing 西式糕點的製造
- snack products (whether sweet or salted), manufacturing 小吃(不論甜或鹹)的製造
- cakes of Chinese type, n.e.c., manufacturing 其他中式餅類的製造
Classified elsewhere
These activities look similar but belong under different codes.
- canned or frozen pasta products, manufacturing 罐頭或冷藏麵糰製品的製造
- heating up of bakery items for immediate consumption 加熱麵包餅食供即時食用
- potato chips, manufacturing 薯片的製造
Frequently asked questions
Do I need a license to manufacture bakery products?
Yes, you will need to comply with local food safety regulations and obtain the necessary licenses from health authorities.
What are the tax implications for my bakery business?
Profits from your bakery business will be subject to Hong Kong profits tax, as the activity is considered local.
Can I operate a bakery from a home kitchen?
Operating a bakery from a home kitchen is subject to strict regulations and may require specific permits and inspections.
Incorporate in Hong Kong
Starting a manufacture of bakery 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