Land transport and transport via pipelines

ISIC 49 (Land transport) is not explicitly listed as a Qualifying Activity. While 'Logistics Services' is qualifying under the regime, the FTA distinguishes between pure transport and integrated logistics. Income derived from land transport provided to Mainland persons or for domestic-only routes is generally treated as Non-Qualifying Revenue, subject to the 9% standard rate if the de minimis threshold is exceeded.

Audit Red Flag

Attempting to classify 'Point-to-Point Domestic Haulage' as 'Logistics Services' to exploit the 0% regime without integrated warehousing or supply chain management components.

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