Activities / Manufacturing / Manufacture of other transport equipment / Manufacture of transport equipment n.e.c. / Manufacture of bicycles and invalid carriages
ISIC 3092
Audit Red Flag
Artificial separation of the 'design' and 'assembly' phases where design (high value) is performed in the Mainland while assembly (low value) is booked in the Free Zone to erode the tax base.
1 licensable activity under this classification