Manufacture of prepared meals and dishes

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under ISIC 1075, the activity must involve 'substantial transformation' of raw ingredients into preserved, multi-component meals. If the process is limited to simple assembly, heating, or portioning for immediate consumption, the FTA will re-characterize the income as 'Catering' or 'Retail', which are Excluded Activities under the Free Zone regime. Forensic audit will verify the presence of industrial-scale preservation equipment (freezing, canning, vacuum-packing) to distinguish from service-based food preparation.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Re-classification of 'Catering Services' (Excluded Activity) as 'Manufacturing' (Qualifying Activity) to evade the 9% tax on mainland-sourced income.

1 licensable activity under this classification

Ready-made Meals & Dishes PreparationExternal approval required

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