Aquaculture

Aquaculture is categorized under 'Manufacturing or processing of goods or materials'. Forensic focus is on the biological transformation process as a value-add activity. Auditors must distinguish between 'primary production' (Qualifying) and 'extraction of natural resources' (Excluded), ensuring the activity involves controlled cultivation rather than wild harvesting.

Audit Red Flag

Revenue leakage from B2C retail sales at the farm gate which constitutes an Excluded Activity under the retail prohibition for QFZPs

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