Manufacture of ovens, furnaces and furnace burners

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, the manufacture of industrial heating equipment is a Qualifying Activity. Forensic focus is on the 'Substantial Transformation' test. If the entity merely assembles pre-fabricated kits, the FTA may disqualify the income as 'Excluded' distribution income if the customer is a non-Free Zone person.

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Legal Reference

Article 2, Clause 1(a) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Re-characterization of 'Trading' as 'Manufacturing' where only minor assembly of imported furnace components occurs without substantial transformation.

1 licensable activity under this classification

Food Heating Burners ManufacturingExternal approval required

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