Manufacture of machinery for metallurgy

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a core Qualifying Activity. Forensic auditors will apply the 'Substantial Transformation' test to ensure the process isn't merely assembly or packaging. Income from metallurgy machinery is qualifying, but ancillary services provided outside the Free Zone are subject to the 9% rate.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(a)

Audit Red Flag

Bundling of 'On-site Installation and Maintenance' services (Mainland) within the manufacturing contract price without arm's length segregation.

1 licensable activity under this classification

Precision Dies ManufacturingExternal approval required

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