Manufacture of other articles of paper and paperboard

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 1709 qualifies under 'Manufacturing of goods or materials'. Forensic audit focuses on the 'Substantial Transformation' test. If the process does not result in a new HS Code or significant value-add, the FTA may re-characterize the income as 'Distribution of Goods', which requires the 'Designated Zone' nexus for the 0% rate, unlike manufacturing which has broader QFZP applications.

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Legal Reference

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

Audit Red Flag

Misclassification of simple 'slitting and rewinding' or 'repackaging' as manufacturing to claim 0% tax on what is actually a distribution activity.

9 licensable activities under this classification

Cards & Envelops ManufacturingNo external approval required

Diapers ManufacturingNo external approval required

Disposable paper Products ManufacturingNo external approval required

Notebooks & Writing Pads ManufacturingNo external approval required

Packaging Materials ManufacturingNo external approval required

Paper Stationery ManufacturingNo external approval required

Sanitary Napkins ManufacturingNo external approval required

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