ISIC 3319 covers repair of items not elsewhere classified (e.g., nets, ropes, pallets). Under Ministerial Decision No. 229 of 2025, general repair services are categorized as 'Excluded Activities' when provided to non-Free Zone Persons. Forensic audit will scrutinize the 'Beneficiary' of the service to ensure the 5% de minimis threshold is not breached by mainland-sourced repair revenue.
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Legal Reference
Article 3, Clause 1(l) of Ministerial Decision No. 229 of 2025
Audit Red Flag
Re-characterization of 'Repair Services' as 'Manufacturing' or 'Processing' to circumvent the Excluded Activity classification for non-Free Zone customers.
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