Manufacture of other food products n.e.c.

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity under Article 2(1)(a). Forensic auditors will verify 'Substantial Transformation'—the process must change the nature, shape, or utility of the raw food ingredients. If the activity is deemed mere 'trading' or 'distribution' without transformation, the 0% rate may be denied unless the entity is located in a Designated Zone and meets the 'Distribution' criteria.

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Legal Reference

Ministerial Decision No. 139 of 2023, Article 2(1)(a) / Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of 're-packaging' or 'simple blending' as 'manufacturing' to bypass the Designated Zone requirement for distribution activities.

22 licensable activities under this classification

Baby Food ManufacturingExternal approval required

Coffee Roasting & PackagingExternal approval required

Flavors, Colorants & Fragrances ManufacturingExternal approval required

Food Supplements ManufacturingExternal approval required

Foods Containing Homogenized Ingredients ManufacturingExternal approval required

Frozen Coca Cubes MeltingExternal approval required

Herbs PackagingExternal approval required

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