Manufacture of computer, electronic and optical products

Manufacturing is a Core Income-Generating Activity (CIGA). Auditors will reconcile electricity consumption, factory floor space, and specialized labor payroll against reported production volumes to ensure the activity is not a mere re-invoicing or assembly operation performed elsewhere.

Audit Red Flag

Contract manufacturing or 'tolling' arrangements where the Free Zone Person lacks the physical machinery or staff to perform the core transformation of electronic components.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.