Manufacture of refractory products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, the 'Manufacture of goods or materials' is a Qualifying Activity. Forensic audit must verify that Core Income Generating Activities (CIGA), specifically the substantial transformation of raw minerals into refractory products, are physically conducted within the zone to satisfy the 0% tax rate requirements.

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Legal Reference

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

Audit Red Flag

Artificial separation of the manufacturing process where high-value kiln firing or chemical bonding occurs in a Mainland facility while the Free Zone entity only performs packaging or invoicing.

1 licensable activity under this classification

Bricks ManufacturingExternal approval required

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