265100Manufacture of measuring, testing, navigating and control equipment
量度、檢驗、導航及控制用設備的製造
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.
55/60 charactersFits the certificate
11/30 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
MediumWhile some manufacturing activities can be conducted offshore, the production of measuring and testing equipment often requires local facilities and compliance with Hong Kong regulations. Contracts are typically negotiated locally, which ties the activity 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
- Global Positioning System (GPS) equipment, manufacturing 全球定位系統(GPS)設備的製造
- automotive emissions testing equipment, manufacturing 汽車排放物測試器材的製造
- compass, manufacturing 指南針的製造
- electricity supply meters, supply meters for water and gas, manufacturing 電錶、水錶及煤氣錶的製造
- electron and proton microscopes, manufacturing 電子及質子顯微鏡的製造
- electronic testing equipment, manufacturing 電子測試設備的製造
- industrial process control equipment, manufacturing 工業生產工序控制設備的製造
- level meter, manufacturing 水平計的製造
- measuring and recording equipment (e.g. flight recorders), manufacturing 測量及記錄設備(例如飛行記錄儀)的製造
- meteorological instruments, manufacturing 氣象探測儀器的製造
- radiation detection and monitoring instruments, manufacturing 輻射探測及監控儀器的製造
- thermometer, manufacturing 溫度計的製造
Classified elsewhere
These activities look similar but belong under different codes.
- irradiation apparatus and tubes (e.g. medical diagnostic and therapeutic), manufacturing 輻照用具及導管(例如醫學診斷及治療)的製造
- levels, tape measures and similar hand tools, machinists' precision tools, manufacturing 水平尺、卷尺及類似手工具，機械師精密工具的製造
- medical equipment, manufacturing 醫療設備的製造
- optical positioning equipment, manufacturing 光學定位設備的製造
Frequently asked questions
Do I need a license to manufacture testing equipment?
Yes, you may need specific licenses depending on the type of equipment and its applications.
What are the tax implications for manufacturing in Hong Kong?
Manufacturing profits are subject to Hong Kong profits tax unless qualifying for offshore treatment.
Can I export my products directly from Hong Kong?
Yes, you can export directly, but ensure compliance with local regulations and international trade laws.
Incorporate in Hong Kong
Starting a manufacture of measuring, testing, navigating and control equipment 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