Processing and preserving of meat

Under the manufacturing limb of Qualifying Activities, the entity must demonstrate Core Income-Generating Activities (CIGA) within the zone. Forensic auditors will verify the 'substantial transformation' of raw carcasses into processed products. If the activity is deemed 'distribution' to non-Free Zone persons without manufacturing, it may trigger the Excluded Activity threshold.

Audit Red Flag

Artificial inflation of 'processing' value to mask 'trading' activities; specifically, if meat is merely repackaged rather than undergoing substantial transformation.

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