Manufacture of consumer electronics

Under MD 229 of 2025, manufacturing is a Qualifying Activity. Forensic audit focuses on Core Income-Generating Activities (CIGA) including raw material procurement, technical design, and physical transformation. If the entity merely re-packages or performs minor assembly, it may be re-characterized as 'Trading', which requires a Designated Zone for 0% treatment on non-Free Zone person transactions.

Audit Red Flag

Classification of 'Screw-driver Assembly' or 'Kitting' as Manufacturing; the FTA will verify if the process results in a new product with a different HS Code.

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