452404Import for wholesale of wearing apparel
服裝進口批發
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.
39/60 charactersFits the certificate
6/30 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 the importation of wearing apparel can involve offshore contracts, the nature of the business often requires physical presence in Hong Kong for warehousing and distribution. Additionally, many customers may be based in Hong Kong, which ties the activity to the local market.
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
- cerements, import for wholesale 禮服進口批發
- clothing without embroidery, import for wholesale 非刺繡衣服進口批發
- evening dress, import for wholesale 晚裝進口批發
- furcoat, import for wholesale 毛皮衣物進口批發
- garments, import for wholesale 成衣進口批發
- gloves (except plastic and rubber gloves), import for wholesale 手套進口批發(塑膠及橡膠手套除外)
- hats, import for wholesale 帽類進口批發
- leather belt, import for wholesale 皮製腰帶進口批發
- outerwear, import for wholesale 外衣進口批發
- raincoats, import for wholesale 雨衣進口批發
- socks, import for wholesale 短襪進口批發
- sports wear, import for wholesale 運動服裝進口批發
- stockings, import for wholesale 長襪進口批發
- suits, import for wholesale 套裝進口批發
- underwear, import for wholesale 內衣進口批發
- wedding gown, import for wholesale 婚紗進口批發
Classified elsewhere
These activities look similar but belong under different codes.
- embroidered garments, import for wholesale 刺繡服裝進口批發
- plastic gloves, import for wholesale 塑膠手套進口批發
- rubber gloves, import for wholesale 橡膠手套進口批發
- sports footwear, import for wholesale 運動鞋進口批發
- sports goods, import for wholesale 體育用品進口批發
Frequently asked questions
Do I need a license to import apparel?
Yes, you may need an import license depending on the type of apparel and compliance with local regulations.
What are the tax implications for wholesale imports?
Profits from wholesale activities are subject to Hong Kong profits tax, but there may be deductions for business expenses.
Can I operate this business from outside Hong Kong?
While you can negotiate contracts offshore, physical operations and customer interactions typically require a presence in Hong Kong.
Incorporate in Hong Kong
Starting a import for wholesale of wearing apparel 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