Post-harvest crop activities

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Under the framework reinforced by Ministerial Decision No. 229 of 2025, post-harvest activities (ISIC 0163) are scrutinized to distinguish between 'Excluded' trading activities and 'Qualifying' processing. If the activity does not result in a new HS Code or significant value-add, it is treated as Trading. If the entity is not in a Designated Zone (DZ) or sells to end-consumers (B2C), the income is taxed at 9%. Forensic focus is on the 'substantiality' of the dehydration, polishing, or heat treatment processes.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 4 (Qualifying Activities) and Article 6 (Excluded Activities)

Audit Red Flag

Misclassification of 'simple sorting and packaging' as 'Processing of Goods' to claim 0% tax, when the activity lacks the 'substantial transformation' required by the FTA.

1 licensable activity under this classification

Post-Harvest Crop ServicesNo external approval required

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