383900Recovery of materials n.e.c.
其他資源的回收
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
7/30 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
LowThis activity typically involves processing materials within Hong Kong, making it inherently tied to local premises and customers. Contracts for these services are usually negotiated and executed in Hong Kong, limiting the potential 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
- cotton wastes, processing for re-use 棉廢料的處理供循環再用
- crushing, cleaning and sorting of glass 玻璃的壓碎、清潔及分類
- mechanical crushing of metal waste (such as washing machines and bicycles etc.) with subsequent sorting and separation 金屬廢物(例如舊洗衣機及自行車等)的機械壓碎並作篩選分類
- metal scrap from ship-breaking 拆取船隻的金屬廢料
- metal scrap, pressing and baling 金屬廢料的擠壓及捆紮
- paper waste, baling 廢紙捆紮
- processing of food, beverage and tobacco residual substances into secondary raw materials 食物、飲料及煙草殘餘物質的處理以轉化成再生原料
- processing of used cooking oils and fats into secondary raw materials 已用煮食油脂的處理以轉化成再生原料
- reclaiming metals out of photographic waste (e.g. fixer solution or photographic films and paper) 由攝影廢料回收金屬(例如定形劑或攝影膠片及紙)
- reclaiming of rubber (e.g. used tires) 橡膠回收(例如舊輪胎)
- textile wastes, processing for re-use 紡織廢料的處理供循環再用
- dismantling of computers, televisions and other equipment for materials recovery 拆解電腦、電視機及其他設備作資源回收
Classified elsewhere
These activities look similar but belong under different codes.
- recoverable materials, export trading 可再生物料出口貿易
- recoverable materials, wholesale 可再生物料批發
Frequently asked questions
Do I need a license for recycling activities?
Yes, you may require specific licenses depending on the materials you process. Check with local authorities for details.
What are the tax implications for recycling businesses?
Recycling businesses are subject to Hong Kong's corporate tax rates, as they are typically considered local operations.
Can I operate this business from outside Hong Kong?
While some aspects may be managed remotely, the physical processing of materials must occur in Hong Kong.
Incorporate in Hong Kong
Starting a recovery of materials n.e.c. 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