107901Ice manufacture (excl. dry ice)
生雪的製造(乾冰除外)
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 ice for various uses, excluding the manufacture of dry ice. It encompasses the processes and facilities dedicated to creating ice in different forms, primarily for consumption and commercial purposes.
This classification includes
- ice, manufacturing
Classified elsewhere
These activities look similar but belong under different codes.
- dry ice, manufacturing
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.
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
LowIce manufacturing is inherently tied to local premises and customers. Contracts are typically negotiated and concluded within Hong Kong, as the product is consumed locally. This limits the feasibility of qualifying for offshore non-taxable treatment.
Business registration wording
Suggested business nature for this activity
English
ICE MANUFACTURE SERVICES (EXCLUDING DRY ICE)
44/60 characters
Chinese 中文
生雪的製造(乾冰除外)
11/30 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 ice?
Yes, you need to comply with local health and safety regulations, which may require specific licenses.
What are the tax implications for ice manufacturing?
Profits from ice manufacturing are subject to Hong Kong profits tax, as the activity is conducted locally.
Can I export ice manufactured in Hong Kong?
Yes, you can export ice, but ensure compliance with export regulations and quality standards.
Incorporate in Hong Kong
Starting a ice manufacture (excl. dry ice) 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