Manufacture of medical and dental instruments and supplies

Manufacturing of goods is a Qualifying Activity. Under MD 229 of 2025, the forensic focus is on the 'substantial transformation' test. If the process does not result in a new product with a different ISIC classification or significant value-add, the income may be re-characterized as 'Distribution of Goods' which requires a Designated Zone nexus or may be deemed 'Excluded' if sold to non-Free Zone end-consumers.

Audit Red Flag

Misclassification of 'simple assembly' or 're-packaging' of imported medical components as 'manufacturing' to bypass excluded trading activity restrictions.

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