Manufacture of wiring and wiring devices

Manufacturing of wiring (ISIC 273) involves substantial transformation of raw materials (copper, polymers). Forensic auditors will verify the 'Qualifying Activity' status by auditing the Fixed Asset Register (FAR) for specialized machinery and utility consumption logs to prove industrial activity versus mere logistics.

Audit Red Flag

Misclassification of 'simple assembly' or 're-packaging' as 'manufacturing' to circumvent the exclusion of distribution/trading activities.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.