Manufacture of fibre optic cables

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of fibre optic cables involves high-tech extrusion and cladding processes. Under MD 229 of 2025, this qualifies for 0% CT as it constitutes 'Manufacturing of Goods'. Forensic auditors will verify the 'Substantial Transformation' test—ensuring the raw materials (silica/polymers) undergo a change in HS Code classification at the 4-digit level within the Free Zone.

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Legal Reference

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

Audit Red Flag

Classification of simple 'cutting and connectorization' of imported bulk cable as 'manufacturing' to evade the 9% tax on trading/distribution income.

2 licensable activities under this classification

Fiber Optics Cables, Wires & Requisites ManufacturingExternal approval required

Fiber Optics Cables, Wires and Requisites AssemblingExternal approval required

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