Manufacture of soft drinks; production of mineral waters and other bottled waters

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing of goods is a Qualifying Activity under MD 229 of 2025. Forensic auditors will verify the 'Substantial Transformation' test to ensure the activity is not merely a distribution play. Income must be derived from the sale to other Free Zone Persons or wholesale exports to maintain the 0% rate, as retail sales to mainland end-consumers are non-qualifying.

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Legal Reference

Article 2, Clause 1(a) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Re-characterization of 'manufacturing' as 'trading' if the entity only performs minor bottling/labeling without substantial transformation of raw materials.

11 licensable activities under this classification

Carbonated Water ManufacturingExternal approval required

Fruit Flavored Drinks ManufacturingExternal approval required

Honey & Syrups RefillingExternal approval required

Iced Tea ManufacturingExternal approval required

Instant & Liquid Coffee PreparationExternal approval required

Instant Tea PreparationExternal approval required

Mineral Water ProductionExternal approval required

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