Manufacture of wines

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the framework of Ministerial Decision No. 229 of 2025, the manufacture of beverages is a Qualifying Activity. However, forensic scrutiny focuses on the 'Substantial Transformation' test. The entity must demonstrate that the fermentation process or significant chemical alteration occurs within the Free Zone. If the activity is deemed 'Distribution of Goods' to non-Free Zone persons, it may trigger the 5% rate on that specific income stream.

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Legal Reference

Article 2, Clause 1(a) of Ministerial Decision No. 139 of 2023 as amended by MD 229 of 2025

Audit Red Flag

Attempting to classify 'bottling and labeling' of imported bulk wine as 'Manufacturing' to access the 0% rate, which the FTA may re-characterize as 'Trading' (Excluded Activity).

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