Logistics & Warehousing Tax Specialist

Hong Kong Logistics & Warehousing Tax — Expert Advisory

Logistics and freight companies generate income from multiple jurisdictions — customs brokerage, freight handling, warehouse storage, and cross-border transport. Correctly identifying the Hong Kong versus offshore source of each income stream is essential.

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110+ Logistics companies advised
30% Average offshore income identified
HKD 1M+ Fleet allowances typically claimed

Logistics & Warehousing Tax Specialist

Logistics and freight companies generate income from multiple jurisdictions — customs brokerage, freight handling, warehouse storage, and cross-border transport. Correctly identifying the Hong Kong versus offshore source of each income stream is essential.

⚠️

⚠ Logistics Offshore Income Often Under-Claimed

Freight forwarders and 3PL operators that treat all logistics income as HK-source are frequently over-paying tax. Cross-border freight income, overseas warehousing revenue, and transhipment income may have significant offshore components that can legitimately reduce HK tax.

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Cross-Border Income Apportionment

Cross-border freight income earned from HK to Mainland or internationally requires apportionment between HK-source and offshore-source income based on where services are performed.

⚠ Risk: All income taxed in HK → significant over-payment

Warehouse Depreciation & Allowances

Warehouse racking systems, forklifts, conveyor systems, and automated picking equipment all qualify for capital allowances. Many operators under-claim.

⚠ Risk: Under-claiming equipment allowances → excess annual tax

Port Handling vs Freight Income

Port handling fees, container terminal income, and HK customs brokerage are all HK-source. Cross-border trucking income is partially offshore. These must be separated.

⚠ Risk: Mixing income types → loss of offshore exemption

Vehicle Fleet Allowances

Commercial vehicles used in the logistics business — trucks, vans, forklifts — attract significant capital allowances that are frequently under-claimed.

⚠ Risk: Vehicles treated as expenses → allowances missed entirely
Für wen

Für wen dieser Service ist

Freight forwarders

Air freight, sea freight, and multimodal freight forwarding companies.

Third-party logistics (3PL)

Integrated 3PL providers offering warehousing, distribution, and value-added services.

Customs brokers

Licensed customs brokers and trade compliance service providers.

Last-mile delivery companies

Local courier, parcel delivery, and last-mile logistics operators.

Unsere Leistungen

Was wir abdecken

Cross-Border Income Apportionment

Establish IRD-defensible apportionment methodology for cross-border logistics income.

Route analysis and service activity documentation

Fleet & Equipment Allowances

Maximise capital allowances on commercial vehicles, warehouse equipment, and logistics technology.

Fleet register review and P&M pool calculation

Logistics Profits Tax Return

Prepare BIR51 with cross-border apportionment schedules, offshore income claims, and equipment allowances.

Multi-modal income analysis included

Offshore Income Claim

Identify and document qualifying offshore logistics income to reduce HK profits tax exposure.

Activity analysis and offshore claim preparation
So funktioniert es

Einfach, effizient, professionell

1

Trade Route & Fleet Analysis

Analyse your logistics operations, trade routes, revenue streams, and fleet/equipment.

2-3 days
2

Income Apportionment Analysis

Determine HK vs offshore sourcing for each revenue stream and establish defensible apportionment.

2-3 days
3

Logistics Return with Fleet Schedules

Prepare profits tax return with all logistics-specific schedules and claims.

4-7 days
4

Fleet & Depreciation Planning

Fleet expansion planning, depreciation optimisation, and provisional tax management.

Annual
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Case Study

Cross-border freight forwarder — 35 staff

HKD 520,000 Gespart
  • Annual freight revenue HKD 38M
  • Offshore income apportionment established
  • Fleet of 12 trucks — allowances maximised
  • Warehouse fit-out claims filed
"Excellent understanding of logistics operations and cross-border income tax rules."
Verifizierter Kunde Case Study
Case Study

3PL operator — 3 warehouses, 60 staff

HKD 690,000 Gespart
  • Annual warehousing revenue HKD 28M
  • Racking and conveyor allowances claimed
  • Value-added service income correctly classified
  • Cross-border trucking income apportioned
"They identified HKD 690K in savings we'd been missing for years."
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FAQs

Häufig gestellte Fragen

Schnelle Antworten auf Ihre Fragen

The IRD applies the "operations test" to determine source — income is sourced where the profit-generating activities occur. For cross-border freight, a common approach is to apportion based on the proportion of the journey/service performed in HK vs overseas. For example, a HK-to-Shanghai shipment where the HK-side activities (booking, customs, port handling) represent 40% of the service may have 40% HK-source income. IRD Practice Note 21 provides guidance.

Yes. Commercial vehicles used in a trade or business qualify as plant & machinery for capital allowance purposes under the IRO. This includes trucks, vans, refrigerated vehicles, forklifts, and cargo-handling vehicles. The standard rates apply: 60% initial allowance in the year of acquisition, plus 30% annual allowance on the reducing balance. Private cars are specifically excluded from capital allowances.

Warehouse storage fees for goods stored in Hong Kong are HK-source income and fully taxable. Fees for storage of goods in transit may have an offshore element if the goods are not cleared through HK customs. Value-added warehousing services (labelling, kitting, quality control) performed in HK are HK-source income. The key is to document where each service activity actually occurs.

Yes. Customs brokerage fees for clearing goods through Hong Kong customs are HK-source income — the service is performed in HK — and are fully taxable as profits tax. This applies even if the goods are owned by overseas clients. Disbursements (duties, taxes paid on behalf of clients) are not income but should be correctly treated as pass-through items.

Yes. Warehouse lease payments (rent) are deductible business expenses. For logistics companies in Hong Kong's industrial areas (Kwai Chung, Tsuen Wan, Tuen Mun), warehouse rent is typically a major expense. Lease incentives (rent-free periods, landlord contributions) must be spread over the lease term. Fit-out costs qualify for capital allowances or s.16C renovation deductions.

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