Activities / Manufacturing / Manufacture of fabricated metal products, except machinery and equipment

Division · ISIC 25

Manufacture of fabricated metal products, except machinery and equipment

3 activity groups

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 25 involves the transformation of metal into distinct products. Forensic scrutiny focuses on the 'Substantial Transformation' test. If the process does not result in a change in the HS Code (Harmonized System) at the 4-digit level, the FTA may re-characterize the income as 'Distribution of Goods' which is an Excluded Activity unless conducted with a Qualifying Person.

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Legal Reference

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

Audit Red Flag

Misclassification of 'simple assembly' or 're-packaging' of imported metal components as 'Manufacturing' to evade the 9% tax on non-qualifying trading income.

Browse activity groups

ISIC 251

Qualifying · 0% eligible

Manufacture of structural metal products, tanks, reservoirs and steam generators

18 licensable activities

DZ required

ISIC 252

Mixed · depends on counterparty

Manufacture of weapons and ammunition

1 licensable activity

DZ required

ISIC 259

Qualifying · 0% eligible

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