Manufacture of lifting and handling equipment

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity. However, forensic scrutiny focuses on the 'Delivery' and 'Installation' components. Under the QFZP regime, income from goods sold to mainland persons is only qualifying if the QFZP is located in a Designated Zone and the mainland person is the importer of record. Any ancillary services performed at the customer's mainland site (e.g., crane assembly) constitute an Excluded Activity (Mainland source) and must be bifurcated at arm's length.

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Legal Reference

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

Audit Red Flag

Bundling of 'on-site' mainland installation, testing, and maintenance services into the manufacturing contract price to mask non-qualifying mainland service income.

5 licensable activities under this classification

Access Cradles ManufacturingExternal approval required

Conveyor & Transmission Belts ManufacturingExternal approval required

Crane ManufacturingExternal approval required

Elevators & Escalators components ManufacturingExternal approval required

Lifts AssemblingExternal approval required

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