303000Aircraft assembly and manufacture of related machinery
飛行器裝嵌及相關機械的製造
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.
46/60 charactersFits the certificate
12/30 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 components can be manufactured for export, the assembly and manufacturing processes often require local facilities and skilled labor. Additionally, contracts are typically negotiated with local clients or suppliers, tying 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
- airplane parts, manufacturing 飛機零件的製造
- airships and hot air balloons, manufacturing 飛船及熱氣球的製造
- engines for aircrafts, manufacturing 飛行器引擎的製造
- gliders and hang gliders, manufacturing 滑翔機及懸掛式滑翔機的製造
- helicopters, manufacturing 直昇機的製造
- hot balloon parts, manufacturing 熱氣球零件的製造
- turbojets and turbo propellers, manufacturing 渦輪噴氣發動機及渦輪推進器的製造
Classified elsewhere
These activities look similar but belong under different codes.
- aeronautical instruments, manufacturing 航空儀器的製造
- air navigation systems, manufacturing 空中導航系統的製造
- electrical equipment and components of internal combustion engines, manufacturing 內燃機設備及組件的製造
- lighting equipment for transportation equipment (e.g. for motor vehicles, aircraft, boats), manufacturing 運輸設備(例如汽車、飛行器、船艇)的照明設備的製造
- parachutes, manufacturing 降落傘的製造
- pistons, piston rings, carburetors and such for all internal combustion engines, diesel engines etc., manufacturing 所有內燃機、柴油引擎用的活塞、活塞環、汽化器及類似零件等的製造
- telecommunication equipment for satellites, manufacturing 衛星電訊設備的製造
Frequently asked questions
Do I need a special license for aircraft manufacturing?
Yes, you may need specific licenses and permits depending on the type of aircraft and components you manufacture.
What are the tax implications for aircraft manufacturing?
Profits from manufacturing activities in Hong Kong are subject to local corporate tax rates unless qualifying for offshore treatment.
Can I manufacture aircraft parts for export only?
Yes, you can manufacture parts for export, but ensure compliance with local regulations and standards.
Incorporate in Hong Kong
Starting a aircraft assembly and manufacture of related 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