Collection of hazardous waste

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the Qualifying Free Zone Person regime, 'Processing of waste' is a Qualifying Activity. While ISIC 3812 focuses on collection, forensic auditors must verify if the collection is an ancillary component of a broader processing/recycling operation. If the entity only collects and transfers hazardous waste without transformation or treatment, the FTA may recharacterize the income as a non-qualifying service subject to the 9% rate if the de minimis threshold is exceeded.

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Legal Reference

Ministerial Decision No. 265 of 2023, Article 2(1)(k)

Audit Red Flag

Misclassification of 'transportation-only' services as 'waste processing' to bypass the 0% rate exclusion for logistics services provided to mainland entities.

2 licensable activities under this classification

Hazardous Waste Collection & TransportExternal approval required

Used Lubricants Collecting ServicesExternal approval required

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