Manufacture of communication equipment

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of goods is a Qualifying Activity. Forensic audit will focus on the transformation process; the activity must result in a new product or a significant change in the nature of the components. Pure distribution of communication hardware must be segregated to avoid tainting the Qualifying Income if the de minimis threshold is exceeded.

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Legal Reference

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

Audit Red Flag

Classification of 'screw-driver operations' or simple assembly as 'manufacturing' to bypass the 0% threshold for trading activities.

6 licensable activities under this classification

Antennas ManufacturingExternal approval required

Remote Control Systems ManufacturingExternal approval required

Security Equipment ManufacturingExternal approval required

Telecom Optics Cables, Wires and Requisites AssemblingExternal approval required

Telecommunications Equipment & Accessories AssemblingExternal approval required

Telecommunications Equipment & Accessories ManufacturingExternal approval required

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