Manufacture of starches and starch products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

The activity involves the physical transformation of raw agricultural materials into starch. Under the manufacturing criteria, the Core Income Generating Activities (CIGA) must be performed within the zone. Forensic focus will be on electricity consumption logs and labor records to prove the manufacturing actually occurred on-site rather than being a transshipment or re-packaging play.

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Legal Reference

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

Audit Red Flag

Outsourcing the core chemical/mechanical transformation process to a mainland third-party while booking the revenue in the Free Zone entity.

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