Wholesale of agricultural machinery, equipment and supplies

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Wholesale of machinery falls under 'Distribution of goods or materials in or from a Designated Zone'. Forensic audit will verify the 'Reseller' status of the customer. If the customer is the end-user of the machinery, the 0% regime is voided for that transaction. CIGA must be performed within the Free Zone, including inventory management and logistics coordination.

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Legal Reference

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

Audit Red Flag

Direct sales to end-user farms or agricultural cooperatives for their own use, which constitutes 'Retail' and reclassifies the revenue as an Excluded Activity.

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