Manufacture of power-driven hand tools

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of goods is a Qualifying Activity. Forensic focus will be on the 'substantial transformation' test. If the process involves only minor assembly of power-tool kits (CKD/SKD), the FTA may reclassify the income as 'Distribution', which requires the customer to be a Designated Zone person to remain qualifying.

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Legal Reference

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

Audit Red Flag

Re-characterization of 'Simple Assembly' or 'Packaging' of imported components as 'Manufacturing' to illicitly claim Qualifying Activity status.

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