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Limited PartnershipImport / Export & Trading

Limited Partnership in Hong Kong — Import / Export & Trading Formation Guide

Choose a jurisdiction with strong logistics infrastructure, favorable customs agreements, and access to major trade blocs (like the EU or US). Consider VAT deferral schemes and free trade zones.

Last verified: June 13, 2026

Corporate Tax

15.0%

State Tax

0.0%

Formation Cost

$345

Annual Fee

$301

Forming a Limited Partnership in Hong Kong as a Import / Export & Trading means a total tax burden of 15.0% and an official formation cost of $345. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.

First-year total cost

$845

Ongoing (per year)

$801

Detailed cost calculator →

Why Limited Partnership for Import / Export & Trading?

A business model focused on sourcing goods from one country and selling them in another. Success relies heavily on supply chain efficiency, customs compliance, and navigating international trade tariffs.

Ideal for

  • Physical product brands
  • Wholesalers and distributors
  • Dropshippers scaling to bulk inventory
  • Cross-border B2B traders

Challenges to watch

  • Complex customs and import duties
  • High shipping and logistics costs
  • Cash flow management due to inventory delays
  • Regulatory compliance across multiple jurisdictions

Key decision criteria

  • Proximity to major ports or logistics hubs
  • Availability of Free Trade Zones (FTZs)
  • VAT and sales tax registration requirements (e.g., EORI in the EU)
  • Double taxation treaties between sourcing and selling countries

Estimated breakdown (based on avg. $1,000,000 revenue)

Gross Revenue$1,000,000
Corporate Tax-$150,000
Formation Cost-$345
Annual Fee-$301
Net Profit$849,354

Simulate with your own revenue →

VAT / Sales Tax

Standard rate 0%. Hong Kong does not levy any Value Added Tax (VAT), Goods and Services Tax (GST), or sales tax on goods or digital services.

Banking & payments for Import / Export & Trading

Opening a traditional bank account in Hong Kong as a non-resident can be challenging and often requires a physical visit or extensive documentation due to strict AML/KYC regulations. However, fintech platforms like Statrys, Currenxie, and Airwallex offer fully remote, fast onboarding tailored for non-resident founders and limited partnerships.

Supported payment gateways

StripePayPalAirwallex2CheckoutAdyen

Remote-friendly accounts

  • Statrys

    Top choice for non-resident founders in Hong Kong, offering fast remote onboarding, multi-currency accounts, and local HKD rails.

  • Currenxie

    Hong Kong-native fintech providing zero monthly fee multi-currency business accounts and global payment networks.

  • Airwallex

    Excellent for global e-commerce and tech startups needing virtual cards, low FX rates, and integrated payment gateways.

Limited Partnership formation steps

1

Choose a partnership name: Ensure the name complies with the Companies Registry guidelines and does not infringe on existing trademarks.

2

Draft the Limited Partnership Agreement (LPA): Define the roles, profit-sharing, capital contributions, and terms between the GP and LPs.

3

Appoint a General Partner and Limited Partner(s): Identify who will take on unlimited liability (GP) and who will be passive investors (LPs).

4

Secure a Hong Kong registered office: Obtain a physical address in Hong Kong to serve as the official registered office (PO boxes are not allowed).

5

Submit Form 1 to the Companies Registry: File the Application for Registration of a Limited Partnership and pay the HK$340 fee plus capital duty.

6

Apply for a Business Registration Certificate (BRC): Register with the Inland Revenue Department within 30 days of commencing business and pay the HK$2,350 fee.

7

Open a corporate bank account: Present the Certificate of Registration, BRC, and LPA to a Hong Kong or international bank to open the partnership's account.

Import / Export & Trading FAQ

Do I need a company in the country I am importing to?

Not always. You can often act as a Non-Resident Importer (NRI), but having a local entity can simplify customs, VAT registration, and local banking.

What is an EORI number and do I need one?

An Economic Operators Registration and Identification (EORI) number is required for businesses importing or exporting goods into or out of the European Union.

Should I incorporate in a Free Trade Zone (FTZ)?

FTZs offer tax exemptions and simplified customs procedures, making them ideal if you plan to re-export goods without them entering the local domestic market.

Ready to form your Limited Partnership?

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