Manufacture of other porcelain and ceramic products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity. Forensic audit will focus on the physical presence of specialized kilns and machinery. If the entity acts merely as a re-seller or uses mainland toll-manufacturing without sufficient local CIGA, the income will be reclassified as non-qualifying.

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Legal Reference

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

Audit Red Flag

Outsourcing the firing or molding process to mainland third-party contractors while claiming 0% tax on the final product sale.

2 licensable activities under this classification

Ceramic Tiles manufacturingExternal approval required

Non-Structural Non-Refractory Ceramic Ware ManufacturingExternal approval required

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