Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA)

Definition of "Hong Kong Service Supplier" (HKSS)

Generally speaking, "juridical persons" (including companies, partnerships and sole proprietorships) as well as "natural persons" of Hong Kong will be able to enjoy preferential treatment granted by the Mainland under CEPA, provided that they fulfil the definition and related requirements of Hong Kong service suppliers. Unless otherwise specified in CEPA, a "natural person" means a Hong Kong permanent resident, whereas a "juridical person" means any legal entity duly constituted or otherwise organized under the applicable laws of Hong Kong and which has engaged in substantive business operations in Hong Kong for three to five years. 

Hong Kong service supplier as a juridical person should apply to TID for a Certificate of Hong Kong Service Supplier (HKSS) before it can apply to the relevant Mainland authorities for providing services in the Mainland with preferential treatment under CEPA. Applicant should furnish TID with an application form, a copy of statutory declaration attested by a China appointed attesting officer recognized by the Mainland, as well as other relevant supporting documents. Detailed application procedures for all service sectors covered in CEPA have been announced in Notices to Service Suppliers available from the website of TID. 

A Hong Kong service supplier who wants to obtain CEPA treatment as a natural person is not required to apply for a Certificate of HKSS. He or she should provide to the relevant Mainland authorities identification of his or her Hong Kong permanent resident status. He or she should also provide his or her Home Visit Permit or HKSAR passport if he or she is a Chinese citizen. Copies of the identification documents should be attested by a China appointed attesting officer recognized by the Mainland.