Casting of iron and steel falls under 'Manufacturing of goods or materials'. As a high-intensity industrial activity, the Core Income Generating Activities (CIGA)—specifically the melting, pouring, and cooling processes—must be physically performed within the Free Zone. Forensic auditors will verify the Fixed Asset Register (FAR) for heavy machinery and cross-reference customs declarations for raw material inputs against finished product exports to ensure the entity is not merely a re-invoicing vehicle.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)
Audit Red Flag
Utility consumption (electricity/water) and waste disposal logs not correlating with reported production volumes or scrap metal inventory.