472104Retail sale of fish, other sea products and meat, fresh or frozen
新鮮或急凍的魚類、其他海產食品及肉類零售店
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.
53/60 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
Activities under this code trigger the following licensing regimes. Emerhub prepares and files each application on your behalf.
Fresh Provision Shop Licence
Food and Environmental Hygiene Department (FEHD)
Required for the retail sale of fresh, chilled or frozen beef, mutton, pork, reptiles (including live reptiles), fish (including live fish) or poultry (including live poultry), under the Food Business Regulation (Cap. 132X). The licence fee is set by the number of food categories sold rather than floor area.
- Processing time
- FEHD guide flow: letter of requirements issued within 7 working days of receipt of confirmation from the departments concerned that the premises are suitable for licensing; final approval steps within 7 to 8 working days after compliance is confirmed
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
LowThis activity involves retail sales that are inherently tied to Hong Kong premises and customers. Contracts for sales are typically negotiated and concluded within Hong Kong, 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
- crustaceans, fresh or frozen, retail sale 新鮮或急凍甲殼類動物食品的零售
- fish, fresh or frozen, retail sale 新鮮或急凍的魚類零售店
- meat of game and poultry, fresh or frozen, retail sale 新鮮或急凍的野味及家禽肉類零售店
- meat, fresh or frozen, retail sale 新鮮或急凍的肉類零售店
- sea products n.e.c., fresh or frozen, retail sale 其他新鮮或急凍的海產食品零售店
Classified elsewhere
These activities look similar but belong under different codes.
- sushi and sashimi for immediate consumption, retail store without seats 供即食的壽司及魚生零售店(不設有座位)
Frequently asked questions
Do I need a special license for retailing seafood?
Yes, you may need a food business license and comply with health regulations.
What are the tax implications for my retail business?
Retail businesses in Hong Kong are subject to profits tax on income generated within the territory.
Can I sell imported frozen seafood?
Yes, but ensure compliance with import regulations and food safety standards.
Incorporate in Hong Kong
Starting a retail sale of fish, other sea products and meat, fresh or frozen 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