Manufacture of rubber products

Manufacturing of rubber products (ISIC 221) is a Qualifying Activity. Forensic focus is on the 'substantial transformation' of raw materials (e.g., latex, synthetic polymers) into new products. Auditors will verify that Core Income-Generating Activities (CIGA), including production planning and quality control, are physically performed within the zone using adequate machinery and full-time employees.

Audit Red Flag

Misclassification of 'simple assembly' or 'repackaging' as 'manufacturing' to claim the 0% rate without meeting the transformation threshold.

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