Manufacture of batteries and accumulators

Manufacturing is a Qualifying Activity under the updated 2025 framework. Forensic verification will focus on the 'Substantial Activity' test, specifically comparing utility consumption (DEWA/FEWA) and headcount of technical staff against reported production volumes to ensure the facility is not a shell for mainland operations.

Audit Red Flag

Tolling or contract manufacturing arrangements where the physical production is outsourced to a Mainland entity while the Free Zone entity retains the profit margin.

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