Manufacture of batteries and accumulators

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, the manufacture of batteries involves complex chemical and mechanical transformation, qualifying as 'Manufacturing of goods or materials'. Forensic focus remains on the 'Designated Zone' requirement for the sale of goods to ensure the 0% rate applies to income from mainland or foreign customers, provided the goods are not 'consumed' within the Free Zone.

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Legal Reference

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

Audit Red Flag

Artificial fragmentation of the production cycle where high-value CIGA is performed by a mainland parent while the Free Zone entity only performs 'light assembly' or 'packaging'.

3 licensable activities under this classification

Batteries ManufacturingNo external approval required

Dry Batteries ManufacturingNo external approval required

Energy Storage Units ManufacturingNo external approval required

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