Building of pleasure and sporting boats

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 3012 falls under 'Manufacturing of goods or materials'. Forensic focus is on 'Substantial Transformation'—the FTA will audit whether the entity is truly building/manufacturing or merely performing light assembly of imported kits, which could reclassify the activity as 'Trading' (subject to different nexus and DZ rules).

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Legal Reference

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

Audit Red Flag

Revenue leakage from direct-to-consumer (B2C) retail sales of sporting boats, which constitutes an Excluded Activity under the 'distribution to end consumers' provision.

2 licensable activities under this classification

Boats BuildingExternal approval required

Wooden Ships & Boats ManufacturingExternal approval required

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