Manufacture of vegetable and animal oils and fats

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity under the regime. Forensic audit focus is on the 'substantial transformation' of raw materials (crude oils/fats) into finished goods. If the process lacks industrial complexity, the FTA may recharacterize the income as 'Trading', which is subject to stricter nexus and counterparty rules (e.g., the Designated Zone requirement for distribution).

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Legal Reference

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

Audit Red Flag

Misclassifying 'repackaging' or 'simple blending' as 'manufacturing' to circumvent the 5% de minimis rule on non-qualifying income.

4 licensable activities under this classification

Animal Oil & Fat ManufacturingExternal approval required

Vegetable Ghee ManufacturingExternal approval required

Vegetable Oil Manufacturing & RefiningExternal approval required

Vegetable, Animal Oil & Fat RefillingExternal approval required

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