Processing and preserving of fruit and vegetables

ISIC 103 constitutes 'Manufacturing of goods or materials' under the Qualifying Activity list. Forensic audit will focus on the 'Substantial Transformation' test—verifying that the fruit/vegetables undergo a chemical or physical change (e.g., pasteurization, canning, or freezing) rather than mere logistics or distribution.

Audit Red Flag

Classification of 'simple packaging' or 'sorting' as 'processing' to evade the exclusion of pure trading activities.

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