| SMU-837(HK) LIMITED | Private company limited by shares | Live |
| SMUCKER HONG KONG LIMITED | Private company limited by shares | Live |
| SMUGGLERS LIMITED | Private company limited by shares | Dissolved |
| SMULTI LIMITED | Private company limited by shares | Live |
| Smurf Logistics Limited | | Live |
| SMURF TECHNOLOGY LIMITED | Private company limited by shares | Live |
| SMURFIT ASIA PACIFIC SALES (HK) LIMITED | Private company limited by shares | Dissolved |
| SMURFIT TOYO (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| SMURFIT-STONE (ASIA) LIMITED | Private company limited by shares | Live |
| Smurfs Limited -The- | Private company limited by shares | Live |
| N. SMURTHWAITE AND COMPANY LIMITED | Private company limited by shares | Dissolved |