Freight air transport

Activity qualifies under 'International transport of goods by air'. Forensic audit must verify that the core income-generating activity (CIGA) involves the actual operation of aircraft or slot management, rather than mere freight forwarding/brokerage which may be excluded if not performed by a QFZP with physical assets.

Audit Red Flag

Reclassification of domestic 'last-mile' trucking or ground handling services as 'Freight Air Transport' to bypass the 9% tax on mainland-sourced logistics.

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