Manufacture of soft drinks; production of mineral waters and other bottled waters
Qualifying · 0% eligible
Forensic Analysis
DZ requiredSubstance: HIGHAI-derived
Manufacturing of goods is a Qualifying Activity under MD 229 of 2025. Forensic auditors will verify the 'Substantial Transformation' test to ensure the activity is not merely a distribution play. Income must be derived from the sale to other Free Zone Persons or wholesale exports to maintain the 0% rate, as retail sales to mainland end-consumers are non-qualifying.
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Legal Reference
Article 2, Clause 1(a) of Ministerial Decision No. 229 of 2025
Audit Red Flag
Re-characterization of 'manufacturing' as 'trading' if the entity only performs minor bottling/labeling without substantial transformation of raw materials.
11 licensable activities under this classification
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