Manufacture of glass and glass products

Manufacturing of glass (ISIC 231) is a Qualifying Activity. Forensic focus is on Core Income Generating Activities (CIGA) being performed within the zone. Auditors will verify that the 'substantial transformation' of raw materials into glass products occurs locally and is not a mere re-packaging or transshipment of imported finished glass, which would reclassify income as non-qualifying.

Audit Red Flag

Inconsistency between reported manufacturing output and utility consumption (DEWA/FEWA) or lack of specialized machinery on the fixed asset register.

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