222100Manufacture of plastic flowers and foliage (excl. metal flowers, other artificial flowers)
塑膠花及枝葉的製造(金屬花卉及其他質料人造花卉除外)
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.
51/60 charactersFits the certificate
9/30 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
LowThe manufacture of plastic flowers and foliage is typically conducted within Hong Kong, where production facilities are located. Contracts for these products are often negotiated and fulfilled locally, making it difficult to qualify 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
- assembly of plastic flowers 塑膠花裝配
- assembly of plastic foliage 塑膠枝葉裝配
- plastic Christmas tree, manufacturing 塑膠聖誕樹的製造
- plastic flowers, extruding 塑膠花壓擠
- plastic flowers, manufacturing 塑膠花的製造
- plastic flowers, moulding 塑膠花模塑
- plastic foliage, extruding 塑膠枝葉壓擠
- plastic foliage, manufacturing 塑膠枝葉的製造
- plastic foliage, moulding 塑膠枝葉模塑
- plastic fruits, extruding 塑膠水果壓擠
- plastic fruits, manufacturing 塑膠水果的製造
- plastic fruits, moulding 塑膠水果模塑
Classified elsewhere
These activities look similar but belong under different codes.
- luggage of plastic, manufacturing 塑膠行李箱的製造
- moulded plastic footwear, manufacturing 模製塑膠鞋類的製造
- plastic games and toys, manufacturing 塑膠遊戲用品及玩具的製造
- plastic medical and dental appliances, manufacturing 塑膠醫療及牙科儀器的製造
- plastic ophthalmic goods, manufacturing 塑膠眼科物品
- plastics hard hats and other personal safety equipment of plastics, manufacturing 塑膠硬帽及其他塑膠個人安全設備的製造
- plastics in primary forms, manufacturing 初級塑膠的製造
Frequently asked questions
Do I need a license to manufacture plastic flowers?
No specific license is required for manufacturing plastic flowers in Hong Kong, but general business registration is necessary.
What are the tax implications for this business?
Profits from manufacturing activities in Hong Kong are subject to corporate tax. Offshore treatment is unlikely due to local operations.
Can I export the products I manufacture?
Yes, you can export manufactured plastic flowers and foliage, but ensure compliance with local regulations and customs.
Incorporate in Hong Kong
Starting a manufacture of plastic flowers and foliage (excl. metal flowers, other artificial flowers) 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