Manufacture of metal-forming machinery and machine tools

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity under the updated 2025 framework. Forensic auditors will verify the 'substantial transformation' of raw materials into metal-forming machinery. If the process is deemed mere 'trading' or 'distribution' without significant value-add, the income may be re-characterized as Excluded Activity income if the customers are mainland entities or non-Free Zone persons.

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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 'kitting' as 'manufacturing' to avoid the 'Excluded Activity' status of distribution to non-Free Zone persons.

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