472199Specialised food retail stores, without seats provided n.e.c.
其他專門食品零售店(不設座位)
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
15/30 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.
Composite Food Shop Licence
Food and Environmental Hygiene Department (FEHD)
Authorises the sale, and preparation for sale, of a specified range of ready-to-eat items including coffee, tea, salad, sandwiches, sushi, sashimi, oysters and soft ice cream, where only electricity is used as fuel. Issued by the Director of Food and Environmental Hygiene under the Food Business Regulation (Cap. 132X). A provisional licence option is available.
Covers ready-to-eat items such as sushi, salads and coffee where only electricity is used
- Processing time
- FEHD guide flow: site inspection within 7 working days of acceptance of the application; letter of requirements within 7 working days of confirmation of suitability; licence issue within 7 working days of receipt of acceptable compliance documents
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
LowThis activity involves retail sales of food products that are typically conducted within Hong Kong. The nature of the business requires physical premises and direct interaction with local customers, making it inherently tied to the Hong Kong 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
- cocoa, retail sale 可可粉零售店
- coffee, retail sale 咖啡粉零售店
- edible nuts, seeds and dried beans, retail sale 食用硬殼果、果仁及乾豆零售店
- edible swallows' nests (including ready-to-eat products and those dry and raw in form of cone or loose pieces), retail sale 食用燕窩(包括即食燕窩產品及未調理的乾燕盞或燕碎)零售店
- salt, edible, retail sale 食鹽零售店
- sugar and flour, retail sale 糖及麵粉零售店
Classified elsewhere
These activities look similar but belong under different codes.
- health supplements, retail sale 健康補給品零售店
- selling of take-away food and soup for immediate consumption 供即時享用的菜餚及湯羹外賣
- selling of take-away meals 餐食外賣
Frequently asked questions
Do I need a license to sell food?
Yes, you must obtain a food business license from the Food and Environmental Hygiene Department.
What are the tax implications for my business?
Profits from retail activities are subject to Hong Kong profits tax. Ensure compliance with local tax regulations.
Can I operate this business online?
Yes, you can sell online, but you still need to comply with local food safety regulations and licensing requirements.
Incorporate in Hong Kong
Starting a specialised food retail stores, without seats provided 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