Manufacture of coke oven products

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 1910 constitutes 'Manufacturing of goods or materials' under MD 229 of 2025. Forensic focus is on the 'Transformation' threshold—ensuring the process creates a new product with a different HS Code. If the activity is deemed mere 'processing' of a natural resource without significant value-add, it risks being reclassified as Excluded Extractive Income under Article 7 of the Corporate Tax Law.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)

Audit Red Flag

Intermingling of 'Extractive' income with 'Manufacturing' income; specifically, if the coal feedstock is sourced from a related party's upstream operations.

1 licensable activity under this classification

Tar ManufacturingExternal approval required

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