282900Manufacture of other special-purpose machinery
其他專用機械的製造
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.
54/60 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
MediumManufacturing activities typically require physical presence and operations within Hong Kong. While some machinery may be exported, the production process and contracts are often tied to local facilities and clients, limiting offshore treatment eligibility.
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
- industrial refrigerators and freezers, manufacturing 工業用冰箱及冷凍機的製造
- industrial robots for multiple uses, manufacturing 多用途工業用機械人的製造
- machinery for making blank video recordings, manufacturing 製造空白錄影碟片用機械的製造
- machinery for making wigs, manufacturing 製造假髮用機械的製造
- machinery for weaving rattan, manufacturing 織藤機的製造
- machinery or apparatus for isotopic separation, manufacturing 同位素分離機設備或其零件的製造
- oil gun, manufacturing 油鎗的製造
- packing machinery, manufacturing 包裝機械的製造
- paper working machinery, manufacturing 紙品業用機械的製造
- plastics working machinery, manufacturing 塑膠業用機械的製造
- price tag machinery used in supermarket, manufacturing 超級巿場用價格標籤機的製造
- printing machinery, manufacturing 印刷機的製造
- machinery parts, n.e.c., manufacturing 其他機械零件的製造
Classified elsewhere
These activities look similar but belong under different codes.
- photocopy machines, manufacturing 影印機的製造
Frequently asked questions
What licenses are needed for manufacturing?
You may need a business registration certificate and specific licenses depending on the machinery type. Consult local regulations for detailed requirements.
How is tax applied to manufacturing profits?
Manufacturing profits are subject to Hong Kong profits tax. However, if operations are offshore, you may qualify for non-taxable treatment.
Can I manufacture machinery for export only?
Yes, you can focus on export, but ensure compliance with local regulations and maintain proper documentation for tax purposes.
Incorporate in Hong Kong
Starting a manufacture of other special-purpose machinery 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