Manufacture of clay building materials

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 2392 falls under 'Manufacturing of goods or materials'. Forensic audit will focus on the 'substantial transformation' test to ensure the activity is not merely packaging or minor assembly. Under MD 229 of 2025, the entity must demonstrate that the core income-generating activities, including plant operation and quality control, occur within the zone.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Embedded royalties or intellectual property charges hidden in the COGS of clay products sold to mainland affiliates without arm's length justification.

5 licensable activities under this classification

Clay Bricks ManufacturingExternal approval required

Concrete Blocks ManufacturingExternal approval required

Constructional Clay Products ManufacturingExternal approval required

Interlock Tiles ManufacturingExternal approval required

Mosaic Tiles ManufacturingExternal approval required

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