151200Manufacture of luggage and handbags (excl. plastic shopping bags)
行李箱及手袋的製造(塑膠購物袋除外)
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.
56/60 charactersFits the certificate
16/30 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
No sector-specific licence is mapped to this classification. Standard incorporation, business registration and the general compliance calendar below still apply, and premises-based or product-based permits can apply case by case. Emerhub confirms the exact licensing position during scoping.
Offshore profits claim feasibility
MediumManufacturing activities typically require physical premises and local labor, making them inherently tied to Hong Kong. While some products may be exported, the manufacturing process itself is conducted within the region, limiting the potential for offshore tax 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
- bookcases of leather substitutes, manufacturing 人造皮書包的製造
- bookcases of leather, manufacturing 真皮書包的製造
- briefcases of leather substitutes, manufacturing 人造皮公事包的製造
- briefcases of leather, manufacturing 真皮公事包的製造
- handbags of leather substitutes, manufacturing 人造皮手袋的製造
- handbags of leather, manufacturing 真皮手袋的製造
- handbags of textile fabrics, manufacturing 布質手袋的製造
- luggage of leather substitutes, manufacturing 人造皮行李箱的製造
- luggage of leather, manufacturing 真皮行李箱的製造
- luggage of plastic, manufacturing 塑膠行李箱的製造
- purses of leather substitutes, manufacturing 人造皮錢包的製造
- purses of leather, manufacturing 真皮錢包的製造
- purses of textile fabrics, manufacturing 布質錢包的製造
- travelling bags of all materials, manufacturing 各類質料旅行袋的製造
- trunks of leather substitutes, manufacturing 人造皮衣箱的製造
- trunks of leather, manufacturing 真皮衣箱的製造
- wallets of leather substitutes, manufacturing 人造皮錢夾的製造
- wallets of leather, manufacturing 真皮錢夾的製造
- wallets of textile fabrics, manufacturing 布質錢夾的製造
- handbags n.e.c., manufacturing 其他質料手袋的製造
- purses n.e.c., manufacturing 其他質料錢包的製造
- wallets n.e.c., manufacturing 其他質料錢夾的製造
Frequently asked questions
Do I need a license to manufacture handbags?
Yes, you may need specific licenses depending on the materials used and local regulations.
What are the tax implications for my manufacturing business?
Manufacturing profits are subject to Hong Kong profits tax, but certain deductions may apply.
Can I operate my business from a virtual office?
A physical presence is typically required for manufacturing, so a virtual office may not suffice.
Incorporate in Hong Kong
Starting a manufacture of luggage and handbags (excl. plastic shopping bags) 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