Manufacture of other articles of paper and paperboard
Qualifying · 0% eligible
Forensic Analysis
DZ requiredSubstance: HIGHAI-derived
ISIC 1709 qualifies under 'Manufacturing of goods or materials'. Forensic audit focuses on the 'Substantial Transformation' test. If the process does not result in a new HS Code or significant value-add, the FTA may re-characterize the income as 'Distribution of Goods', which requires the 'Designated Zone' nexus for the 0% rate, unlike manufacturing which has broader QFZP applications.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)
Audit Red Flag
Misclassification of simple 'slitting and rewinding' or 'repackaging' as manufacturing to claim 0% tax on what is actually a distribution activity.
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