Manufacture of electric lighting equipment

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity under the Free Zone regime. Forensic auditors will verify the 'Transformation' threshold—ensuring raw materials or components undergo a significant change in form, fit, or function. If the activity is deemed 'Minor Assembly', it may be re-categorized as 'Distribution', which requires a Designated Zone (DZ) nexus for 0% tax eligibility on certain income streams.

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Legal Reference

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

Audit Red Flag

Misclassification of 'Simple Assembly' or 'Packaging' as 'Manufacturing' to bypass Designated Zone requirements for trading activities.

3 licensable activities under this classification

Chandeliers ManufacturingNo external approval required

Electric Lamps ManufacturingNo external approval required

Lamp Base & Accessories ManufacturingNo external approval required

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