Manufacture of other transport equipment n.e.c.

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, manufacturing is a Qualifying Activity. Forensic scrutiny focuses on the 'substantial transformation' test. If the entity merely assembles imported components without changing the HS Code at a 4-digit level, the FTA may reclassify the income as 'Trading', which is an Excluded Activity unless conducted with a Qualifying Person.

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Legal Reference

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

Audit Red Flag

Mischaracterization of 'simple assembly' or 'kitting' as 'manufacturing' to bypass the 5% de minimis rule on non-qualifying revenue.

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