Wholesale of agricultural raw materials and live animals

Wholesale of agricultural raw materials is categorized under 'Distribution of goods or materials in or from a Designated Zone'. Forensic audit will verify the 'Reseller' status of the counterparty and ensure the physical movement of goods originates from or passes through a Designated Zone to satisfy the 'Qualifying Activity' definition.

Audit Red Flag

Direct sales to end-consumers or non-resellers (B2C) which disqualifies the income from the 0% regime under the 'Distribution' activity criteria.

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