ISIC 3830 involves the substantial transformation of waste into secondary raw materials. Under Ministerial Decision No. 229 of 2025, this is categorized as 'Manufacturing and Processing of Goods or Materials'. Forensic auditors will verify the presence of heavy machinery and energy consumption logs to ensure actual processing occurs rather than mere collection and resale.
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Legal Reference
Article 2, Clause 1(a) of Ministerial Decision No. 229 of 2025
Audit Red Flag
Misclassifying 'Wholesale of Waste and Scrap' (ISIC 4669) as 'Materials Recovery' (ISIC 3830) to bypass the 'Designated Zone to Designated Zone' restriction for trading activities.
12 licensable activities under this classification
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