Wholesale of agricultural raw materials and live animals
Qualifying · 0% eligible
Forensic Analysis
DZ requiredSubstance: STANDARDAI-derived
Under the Qualifying Activity of 'Distribution of goods or materials', the entity must ensure the physical movement of agricultural goods originates from a Designated Zone. Forensic audit will focus on the 'End Consumer' test; if the buyer is the final user, the income is re-categorized as Excluded Activity, potentially disqualifying the entire FZP status if the de minimis threshold is breached.
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Legal Reference
Ministerial Decision No. 265 of 2023, Article 2(1)(l) as amended by Ministerial Decision No. 229 of 2025
Audit Red Flag
Re-classification of 'Retail' sales as 'Wholesale' where the counterparty is an individual or an entity consuming the agricultural raw materials rather than reselling or processing them.
14 licensable activities under this classification
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