Manufacture of footwear

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

The manufacture of footwear involves substantial transformation of raw materials (leather, rubber, synthetics) into a finished product. Under MD 229 of 2025, 'Manufacturing of goods or materials' is a Qualifying Activity. Forensic auditors will verify the 'Substantial Transformation' test to ensure the activity is not merely 'Trading' (an Excluded Activity when dealing with non-Free Zone persons).

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Legal Reference

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

Audit Red Flag

Misclassification of 're-packaging' or 'labeling' as 'manufacturing' to circumvent the 0% tax rate on income derived from non-Free Zone persons.

3 licensable activities under this classification

Shoe MakingNo external approval required

Shoes ManufacturingNo external approval required

Slippers & Sandals ManufacturingNo external approval required

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