Processing and preserving of fish, crustaceans and molluscs

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 1020 falls under 'Manufacturing and Processing of Goods'. Forensic auditors will verify the 'Substantial Transformation' test. If the activity is deemed mere 'Distribution' rather than 'Processing', different nexus rules apply under Article 3 of MD 229 of 2025, potentially disqualifying income from non-Free Zone customers.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(f)

Audit Red Flag

Classification of simple 're-packaging' or 'cold storage' as 'processing' without evidence of physical transformation of the biological state.

3 licensable activities under this classification

Fish & Seafood Canning & preservingExternal approval required

Fish & Seafood FreezingExternal approval required

Fish & Seafood Processing VesselsExternal approval required

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