107500Manufacture of prepared meals and dishes
預製膳食的製造
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.
40/60 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.
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
Offshore profits claim feasibility
LowThis activity involves the production of food items that are typically sold to local consumers and businesses. The manufacturing process and distribution are closely tied to Hong Kong's market, 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
- Chinese dumplings for the Dragon Boat Festival, manufacturing 粽的製造
- canned stews and vacuum prepared meals, manufacturing 罐頭燉肉及經真空處理膳食的製造
- fresh or frozen meat/poultry dishes, manufacturing 新鮮或冷藏肉類盤裝菜餚的製造
- frozen dim sum, manufacturing 急凍點心的製造
- frozen fish dishes, manufacturing 冷藏魚類盤裝菜餚的製造
- frozen pizza, manufacturing 冷藏薄餅的製造
- prepared dishes of vegetables, manufacturing 預製菜膳的製造
Classified elsewhere
These activities look similar but belong under different codes.
- preparation of meals and dishes for immediate consumption 供即時享用的膳食的製造
Frequently asked questions
Do I need a license to manufacture food?
Yes, you need to obtain a food business license from the Food and Environmental Hygiene Department.
What are the tax implications for my business?
Profits from this activity are subject to Hong Kong profits tax, as it is considered a local business.
Can I export my products?
Yes, you can export your prepared meals, but ensure compliance with local and international food safety regulations.
Incorporate in Hong Kong
Starting a manufacture of prepared meals and dishes 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