Manufacture of sports goods

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of goods is a Qualifying Activity. Forensic audit will focus on Core Income Generating Activities (CIGA), specifically ensuring that the physical transformation of raw materials into sports goods occurs within the Designated Zone boundaries and that the 'De Minimis' threshold is not breached by non-qualifying mainland sales.

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Legal Reference

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

Audit Red Flag

Outsourcing core manufacturing processes to mainland sub-contractors while booking full revenue under the Free Zone entity to exploit the 0% rate.

1 licensable activity under this classification

Surfboards ManufacturingNo external approval required

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