Manufacture of dairy products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 1050 constitutes 'Manufacturing of goods or materials' under the Qualifying Activity list. Forensic audit will focus on the 'Substantial Transformation' test—ensuring raw milk or intermediate dairy components undergo a physical or chemical change. If the process is deemed mere 're-packaging' or 'labeling', the income will be re-characterized as 'Distribution' (Excluded Activity if B2C or non-Designated Zone B2B).

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Legal Reference

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

Audit Red Flag

Artificial fragmentation of the value chain where 'processing' is minimal (e.g., simple packaging) to circumvent the 'Excluded Activity' of distribution to non-Free Zone persons.

6 licensable activities under this classification

Butter ManufacturingExternal approval required

Cheese ManufacturingExternal approval required

Cream Of Milk ManufacturingExternal approval required

Dairy Products ManufacturingExternal approval required

Ice Cream ManufacturingExternal approval required

Yogurt ManufacturingExternal approval required

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