Manufacture of sugar

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, manufacturing is a Qualifying Activity. Forensic audit will focus on the 'Substantial Transformation' test. If the process does not result in a new product with a different HS Code or character, it may be re-characterized as 'Trading' (an Excluded Activity if conducted with non-Free Zone persons).

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Legal Reference

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

Audit Red Flag

Misclassification of 're-packaging' or 'bulk-breaking' as 'manufacturing' where no substantial transformation of the raw sugar occurs.

3 licensable activities under this classification

Crude Sugar RefiningExternal approval required

Sugar Cubes ManufacturingExternal approval required

Sugar PackagingExternal approval required

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