Warehousing and support activities for transportation

ISIC 52 encompasses Logistics Services. Under MD 229 of 2025, the forensic focus shifts to the 'Core Income Generating Activity' (CIGA). Auditors will verify if the warehousing is a standalone service or part of a 'High-Value' logistics chain. If the activity involves 'Distribution' of goods from a Designated Zone, strict adherence to the 'Wholesale' definition is required to avoid the 9% rate.

Audit Red Flag

Misclassification of 'ancillary services' where support activities are provided to mainland end-consumers rather than as part of a wholesale international supply chain.

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