Finishing of textiles

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 1313 falls under the 'Manufacturing of goods or materials' qualifying activity. Forensic audit will verify if the finishing process (bleaching, dyeing, printing) results in a 'substantial transformation' of the input material. If the entity does not take title to the goods, the income may be recharacterized as a service, potentially triggering the 5% de minimis threshold if the counterparty is a mainland person.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)

Audit Red Flag

Classification of 'service-only' finishing for third-party owned textiles as 'Manufacturing' rather than 'Provision of Services' to a non-Free Zone person.

1 licensable activity under this classification

Textile Pleating & Trimming ShopsNo external approval required

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