Manufacture of prepared animal feeds

ISIC 108 involves the substantial transformation of raw agricultural inputs into prepared feeds. Under the framework of Ministerial Decision No. 229 of 2025, 'Manufacturing of goods or materials' is a Qualifying Activity. Forensic auditors will apply the 'Substantial Transformation' test to ensure the process is not merely simple mixing or re-packaging, which could re-classify the revenue as Excluded Activity income if the counterparty is a non-Free Zone person.

Audit Red Flag

Artificial inflation of 'manufacturing' value-add to mask 'trading' activities with non-Free Zone customers, which would otherwise be treated as Excluded Income.

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