452499Import for wholesale of household goods n.e.c.
其他家庭用品進口批發
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.
46/60 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
LowThis activity involves importing household goods for wholesale, which typically requires physical presence in Hong Kong for storage and distribution. Contracts are often negotiated locally with HK customers, making it difficult to qualify for offshore 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
- brushes for records, import for wholesale 唱片刷進口批發
- comb and brush (except plastic), import for wholesale 梳及刷進口批發(塑膠除外)
- drying agent, import for wholesale 防潮劑進口批發
- fire extinguisher, import for wholesale 滅火器進口批發
- flower of ribbon, artificial, import for wholesale 人造絲帶花進口批發
- gift items for business promotion, import for wholesale 商業推廣用禮品進口批發
- hair-net, import for wholesale 髮網進口批發
- knife sharpener stone, import for wholesale 磨刀石進口批發
- lampshade, import for wholesale 燈罩進口批發
- lunch box made of foam rubber, import for wholesale 發泡膠飯盒進口批發
- matches, import for wholesale 火柴進口批發
- mop, import for wholesale 地拖進口批發
- needles for hand-knitting, import for wholesale 編織針進口批發
- packing material, import for wholesale 包裝物料進口批發
- perambulator (baby carriages), import for wholesale 嬰兒手推車進口批發
- photographs of movie star, import for wholesale 明星相片進口批發
- shoe wax and polish, import for wholesale 鞋蠟及鞋油進口批發
- smoke detector, import for wholesale 煙霧探測器進口批發
- sponge, import for wholesale 海綿進口批發
- toothpick, import for wholesale 牙籤進口批發
- vacuum flasks, import for wholesale 熱水瓶進口批發
- wig, import for wholesale 假髮進口批發
- ornaments for hair, other than plastic, import for wholesale 頭飾進口批發(塑膠頭飾除外)
Frequently asked questions
Do I need a license to import goods?
Yes, you may need an import license depending on the type of goods. Check with relevant authorities.
What are the tax implications for wholesale imports?
Profits from wholesale activities are subject to Hong Kong profits tax. Consult a tax advisor for specifics.
Can I operate this business from outside Hong Kong?
While you can manage operations remotely, physical presence in Hong Kong is typically required for importing and wholesaling.
Incorporate in Hong Kong
Starting a import for wholesale 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