Manufacture of cocoa, chocolate and sugar confectionery

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of goods is a Qualifying Activity. Forensic auditors will verify the 'substantial transformation' through utility consumption logs, machinery depreciation schedules, and labor cost allocations to ensure the activity is not a masked 'Trading' activity (which is Excluded if conducted with non-Free Zone persons).

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Legal Reference

Ministerial Decision No. 265 of 2023, Article 2(1)(a)

Audit Red Flag

Classification of simple 're-packaging' or 'branding' of imported bulk chocolate as 'manufacturing' without achieving substantial transformation of raw materials.

3 licensable activities under this classification

Cocoa & Chocolate Candies ManufacturingExternal approval required

Sesame Halva ManufacturingExternal approval required

Sugar Candies ManufacturingExternal approval required

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