Manufacture of basic iron and steel

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity under MD 229 of 2025. Forensic auditors will verify the 'Substantial Transformation' test. If the activity is deemed 'Trading' and the customer is a Mainland person, the 0% rate is forfeited. High capital expenditure (CAPEX) in plant and machinery is required to justify the substance level for this ISIC code.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Third-Party Trading' as 'Manufacturing' where the entity performs only minor assembly or slitting/cutting rather than substantial transformation of raw iron/steel.

2 licensable activities under this classification

Iron & Steel SmelterExternal approval required

Steel Bars ManufacturingExternal approval required

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