Under MD 229 of 2025, 'Other specialized wholesale' (ISIC 466) falls under the distribution of goods or materials. Forensic scrutiny focuses on the 'Beneficial Recipient' test to ensure the buyer is not a natural person and that the Free Zone Person is the legal owner of the goods at the point of entry into the Designated Zone.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(k)
Audit Red Flag
Inadvertent retail classification where the end-user is a Natural Person, or title transfer occurs outside the Designated Zone without proper customs documentation.