Manufacture of cutlery, hand tools and general hardware

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, the manufacture of goods is a Qualifying Activity. Forensic auditors will verify the 'Substantial Transformation' test to ensure the process isn't a conduit for non-qualifying distribution. Revenue from ancillary services like tool maintenance or installation must be segregated to avoid breaching de minimis thresholds if provided to mainland persons.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Trading' income as 'Manufacturing' income where only minor assembly or packaging occurs without substantial transformation of the raw metal materials.

5 licensable activities under this classification

Cutting & Shearing Tools ManufacturingNo external approval required

Hand Tools ManufacturingNo external approval required

Iron Mongry ManufacturingNo external approval required

Locks & Keys ManufacturingNo external approval required

Sawing Discs & Cutting Blades ManufacturingNo external approval required

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