231000Manufacture of glass, glass fibre and glass products
玻璃、玻璃纖維及玻璃產品的製造
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.
39/60 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 glass and glass products typically requires physical premises and equipment in Hong Kong. Additionally, the products are often sold to local customers or require local distribution, making the activity inherently tied to Hong Kong.
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
- decorative articles of glass, manufacturing 玻璃裝飾品的製造
- domestic glassware, manufacturing 家用玻璃器皿的製造
- fibreglass helmet, manufacturing 玻璃纖維頭盔的製造
- fibreglass, manufacturing 玻璃纖維的製造
- glass bottle for bottling purposes, manufacturing 玻璃樽(入樽用)的製造
- glass cutting 玻璃切
- glass lampshade, manufacturing 玻璃燈罩的製造
- glass marbles, manufacturing 玻璃珠的製造
- glass polishing 玻璃磨光
- glass sheetings, manufacturing 玻璃片的製造
- glass tubes, manufacturing 玻璃管的製造
- glassware and glass parts for lighting fixtures, manufacturing 照明裝置中的玻璃飾品及玻璃部件的製造
- glassware for lighting purpose (without electrical fittings), manufacturing 玻璃燈飾(不涉電力裝設)的製造
- heat treatment on glass 玻璃加熱處理
- inners for vacuum vessels (excluding complete vacuum flask), manufacturing 熱水瓶內膽(不包括整個熱水瓶)的製造
- laboratory glassware, manufacturing 化驗室用玻璃器皿的製造
- glassware n.e.c., manufacturing 其他玻璃製品的製造
Classified elsewhere
These activities look similar but belong under different codes.
- fibre optic cable for data transmission, manufacturing 資料傳輸用光纖電纜的製造
- fibreglass furniture and fixtures, manufacturing 玻璃纖維傢具及裝置的製造
- fibreglass helmet, manufacturing 玻璃纖維頭盔的製造
- glass toys, manufacturing 玻璃玩具的製造
- glass yarn, spinning or weaving 玻璃纖維紗的紡紗或梭織
- lenses for camera, manufacturing 攝影機鏡頭的製造
- lenses for optical microscopes, binoculars and telescopes, manufacturing 光學顯微鏡、雙筒望遠鏡及望遠鏡鏡片的製造
- lenses for spectacles, manufacturing 眼鏡鏡片的製造
- syringes and other medical laboratory instruments, manufacturing 注射器及其他醫療實驗室儀器的製造
Frequently asked questions
Do I need a license to manufacture glass?
Yes, you may need specific licenses depending on the type of glass products you manufacture.
What are the tax implications for my business?
Profits from manufacturing activities in Hong Kong are subject to local corporate tax.
Can I export all my products?
Yes, you can export your products, but ensure compliance with local regulations and standards.
Incorporate in Hong Kong
Starting a manufacture of glass, glass fibre and glass 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