Manufacture of dairy products

Manufacturing of goods is a Qualifying Activity. Forensic scrutiny focuses on the distinction between B2B wholesale distribution (Qualifying) and B2C retail (Excluded). Auditors will verify if Core Income-Generating Activities (CIGA), such as processing and quality control, are outsourced to mainland entities.

Audit Red Flag

Direct-to-consumer (B2C) retail sales from the factory premises which are classified as Excluded Activities, potentially breaching the De Minimis threshold.

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