ISIC Code H covers both 'Logistics Services' and 'International Shipping' which are Qualifying Activities. However, it also includes postal/courier activities and domestic transport. Forensic risk arises where income is derived from natural persons (B2C) or where warehousing is provided outside a Designated Zone, triggering the 9% rate on the entirety of that specific revenue stream.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2, Clause 1(g) and 1(j)
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Misclassification of 'last-mile' delivery to natural persons as B2B logistics to claim 0% rate on Excluded Income.