451499Export trading of household goods n.e.c.
其他家庭用品出口貿易
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.
40/60 charactersFits the certificate
10/30 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 export trading can be conducted offshore, many contracts are negotiated and concluded in Hong Kong. Additionally, the nature of household goods trading often involves local suppliers and logistics, 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
- brushes for records, export trading 唱片刷出口貿易
- comb and brush (except plastic), export trading 梳及刷出口貿易(塑膠除外)
- drying agent, export trading 防潮劑出口貿易
- fire extinguisher, export trading 滅火器出口貿易
- flower of ribbon, artificial, export trading 人造絲帶花出口貿易
- gift items for business promotion, export trading 商業推廣用禮品出口貿易
- hair-net, export trading 髮網出口貿易
- knife sharpener stone, export trading 磨刀石出口貿易
- lampshade, export trading 燈罩出口貿易
- lunch box made of foam rubber, export trading 發泡膠飯盒出口貿易
- matches, export trading 火柴出口貿易
- mop, export trading 地拖出口貿易
- needles for hand-knitting, export trading 編織針出口貿易
- packing material, export trading 包裝物料出口貿易
- perambulator (baby carriages), export trading 嬰兒手推車出口貿易
- photographs of movie star, export trading 明星相片出口貿易
- shoe wax and polish, export trading 鞋蠟及鞋油出口貿易
- smoke detector, export trading 煙霧探測器出口貿易
- sponge, export trading 海綿出口貿易
- toothpick, export trading 牙籤出口貿易
- vacuum flasks, export trading 熱水瓶出口貿易
- wig, export trading 假髮出口貿易
- ornaments for hair, other than plastic, export trading 頭飾出口貿易(塑膠頭飾除外)
Frequently asked questions
Do I need a license for export trading?
No specific license is required for export trading of household goods in Hong Kong.
How is tax treated for export trading?
Profits from export trading are generally not subject to Hong Kong profits tax if the trading is conducted offshore.
What are the operational requirements?
You need to register your business and maintain proper records of transactions and contracts.
Incorporate in Hong Kong
Starting a export trading of household goods 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