These Regulations are issued
by the Council of Ministers pursuant to Article 5 of the Definition
of powers and Duties of the Executive Organs of the Federal Democratic
Republic of Ethiopia Proclamation No. 4/1995 and Article 9 of
the Investment Proclamation No. 37/1996.
1. Short Title
These Regulations may be cited as
the "Investment Incentives Council of Ministers Regulations
No.7/1996."
2. Definitions
Unless the context otherwise requires in these Regulations:
1) "Proclamation" means Investment Proclamation No.37/1996;
2) "Customs Duty" includes taxes levied on imported goods;
3) "Income Tax" means tax levied on profits from business and categorized as the revenue of the Federal Government, Regional Governments or as their joint revenue;
4) "Board" means the Federal Investment Board;
5) "Authority" means the Ethiopian Investment Authority
6) The definitions provided for under
Article 2 of the Proclamation shall apply to these Regulations.
3. Pioneer Investment Activities
1) Pioneer investment activities
shall be those listed in schedule one attached to these Regulations.
2) An investor who invests in pioneer
investment activities by establishing a new enterprise shall be
exempt from income tax on the following conditions:
a) where the investment is in Addis
Ababa, Nazareth or in a locality within the radius of 15 kms of
the main highway connecting the two cities, the period of exemption
shall be for 3 years;
b) where the investment is in relatively
under developed regions such as Gambella, Benishangul and Gumz,
South Omo,certain zones in Afar, Somali and other regions to be
determined by the Board, the period of exemption shall be for
5 years;
c) Where the investment is in localities
other than those specified in Sub-Article 2(a) and (b) of this
Article, the period of exemption shall be for 4 years;
3) Notwithstanding the provision
of sub-article (2) of this Article, a foreign investor who invests
in accordance with Article 11(3) of the Proclamation shall be
entitled to exemption from income tax for a period of 2 years,
where the amount invested is less than 500,000 U.S. Dollars or
its equivalent in Birr.
attached to these Regulations.
2) An investor who invests in promoted
investment activities by establishing a new enterprise shall be
exempt from income tax on the following conditions;
a) Where the investment is in Addis
Ababa, Nazareth or in a locality within a radius of 15 Kms of
the main highway connecting the two cities, the period of exemption
shall be for 1 year;
b) Where the investment is in relatively
under developed Regions such as Gambella, Benishangul and Gumz,
South Omo, certain zones in Afar, Somali and other regions to
be determined by the Board, the period of exemption shall be for
3 years;
c) Where the investment is in localities
other than those specified in sub-article 2 (a) and (b) of this
Article, the period of exemption shall be for 2 years.
3. Notwithstanding the provisions
of sub-article (2) of this Article, a foreign investor who invests
in accordance with Article 11(3) of the Proclamation shall be
entitled to exemption from income tax for a period of 1 year,
where the amount invested is less than 500,000 U.S. Dollars or
its equivalent in Birr.
4. Notwithstanding the provision
of Sub-Articles (2) and (3) of this Article, an investor, who
invests in Addis Ababa in investment activities specified in Schedule
Two C (8), (9), (11), (42) and (43), D(2) and G, shall not be
entitled to income tax exemption.
5/ Expansion and Upgrading
of Existing Enterprise
1/ An investor who invests in expansion
or upgrading of existing enterprise engaged in pioneer or promoted
investment activities shall, with respect to such expansion or
upgrading, be entitled to income tax exemption on the following
conditions:
a) For pioneer investment activities: ........2 years
b) For promoted investment activities:
......1 year
2) An exemption of income tax in
accordance with Sub-Article (1) or this Article shall be applicable
where the additional income generated from the expansion or upgrading
is separately held in a different account.
3) The restrictions made under Sub-Article
4 of Article 4 of these Regulations shall also apply to expansion
and upgrading of already existing enterprises.
6. Minimum Capital
1) An investor shall be entitled to incentives provided for under
Articles 3 and 4 of these Regulations
where the investment capital allocated to the new enterprise is
not less than:
a) 250,000 Birr, in the case of a domestic investor;
b) 500,000 U.S. Dollars, in the case of a foreign investor;
c) 300,000 U.S. Dollars, in the case of a foreign investor's contribution to a joint investment;
d) 100,000 U.S. Dollars or its equivalent
in Birr, in the case of a foreign investor reinvesting his profits
or dividend.
2) An investor shall be entitled
to incentives provided for under Article 5 of these Regulations
where the investment capital allocated to the expansion or upgrading
project, compared to the capital of the already existing enterprise,
is not less than the following percentage:
a) where the capital is from Birr 250,000 up to Birr 2,000,000........................................................... 45%;
b) where the capital is greater than Birr 2,000,000 up to Birr 5,000,000 ................................................... 40% (but not less than Birr 900,000);
c) where the capital is greater than Birr 5,000,000 up to Birr 20,000,000................................................. 35% (but not less than Birr 2,000,000);
d) where the capital is greater than Birr 20,000,000 up to Birr 50,000,000 .............................................. 30% (but not less than Birr 7,000,000); e) where the capital is greater than Birr 50,000,000 up to Birr 100,000,000............................................. 25% (but not less than Birr 15,000,000);
f) where the capital is greater than
Birr 100,000,000..... .............................. 20% (but
not less than Birr 25,000,000).
3. a) The actual capital of an already
existing enterprise shall be as audited and verified by auditor's
report or, in the absence of such report, as accepted by the appropriate
investment organ after examination of documents submitted to it.
b) The provision of Sub-Article 3(a)
of this Article shall also apply to capital invested in the expansion
or upgrading of existing enterprises.
7. Commencement of Period
of Exemption from Income Tax
The period of exemption from income
tax shall begin from the date of commencement of production or
of provision of services, as the case may be.
8. Carry Forward of losses
An investor who has incurred loss
within the period of exemption from income tax shall carry forward
his loss under the following conditions, for the number of years
specified hereunder, after the termination of the tax holiday:
1) Where the investment is in Addis Ababa,
Nazareth or in a locality within
a radius of 15 kms of the main highway connecting the two cities
and where such investments falls in pioneer or promoted activities............................
3 years;
2) Where the investments is made
in relatively underdeveloped regions such as Gambella, Benishangul
and Gumz, South Omo, Certain zones in Afar, somali and other regions
to be determined by the Board:
a) For pioneer activities:..................................... 5 years;
b) For promoted activities:....................................4
years;
3) Where the investment is in localities
other than those specified in sub-article (1) and (2) of this
article:
a) for pioneer activities:................................... 5 years;
b) for promoted activities:.............................
3 years.
9. Expenditures on Research
and Training
An expenditure incurred by an investor
on research and training programs to upgrade or expand an enterprise
shall be deductible for income tax purposes.
1) Subject to the choice of the investor,
depreciation allowance shall be calculated annually either on
the basis of straight line or accelerated depreciation methods.
2) The choice made by an investor
in accordance with sub-article (1) of this Article shall be indicated
at the time of application for investment permit.
3) The method of calculating a depreciation allowance chosen by
the investor in accordance with Sub-Article
(2) of this Article shall be used throughout the duration of the
enterprise.
11. General
1) An investor who invests in pioneer
or promoted activities enumerated in schedules ONE, TWO and THREE
of these Regulations, the minimum capital specified in article
6 hereinabove, shall be exempt from payment of customs duty on
machinery and equipment necessary for the establishment of a new
enterprise or for the expansion or upgrading of an already existing
enterprise.
2) Notwithstanding the provisions
of Sub-Article (1) of this Article, a foreign investor who reinvests
a minimum capital of 40,000 U.S. Dollars or its equivalent in
Birr, drawn from the profit of an already existing enterprise,
in expansion or upgrading shall be exempt from payment of customs
duty on machinery and equipment necessary for said investment.
3) An investor who invests in activites
of less than Birr 250,000 capital, enumerated in Schedule FOUR
attached to these Regulations, shall be exempt from payment of
customs duty on machinery and equipment necessary for the investment.
4) Notwithstanding the provisions
of Sub-Article (1) and (3) of this Article, an investor who invests
in Addis Ababa in investment activities specified in C (8), (9),
(11), (42) and (43) of schedule TWO; F of schedule THREE as well
as B(5), (6), (8) and (26) of schedule FOUR shall not be exempt
from the payment of custom duty.
5) Capital goods shall be imported
free of customs duty. Provided, however, where substitutes of
capital goods required to be so imported are locally produced,
, the Board shall publicize such substitute capital goods by directives
issued from time to time.
6) Goods imported free of customs
duty shall not be transferred to third parties not entitled to
duty-free privilege, unless prior payment of customs duty is effected
thereon.
12. Machinery and Equipment to be Imported Duty Free for Agricultural Investment
The following machinery and equipment and their accessories thereof, together with spare parts of up to 15% of their value shall be exempt from payment of customs duty.
1) Agricultural machinery for the
preparation of virgin farmland and heavy earth moving equipment
for the construction of farm roads;
2) equipment necessary starting from
land preparation or smoothing up to crop harvesting or separating
or cleaning of agricultural produce;
3) equipment necessary for breeding
animals or for separating, preparing, or cleaning animal products
as well as for fishery development;
4) Production machinery and equipment
necessary for agro- industries.
13. Machinery and Equipment to be Imported Duty Free for Manufacturing Investments
Machinery and equipment directly
put to production of goods, and accessories thereof, together
with spare parts of up to 15% of their value as well as steel
structures necessary for construction of factory buildings shall
be exempt from payment of customs duty.
14. Machinery and Equipment
to be Imported Duty Free for Construction Investments
Construction machinery and equipment, together with spare parts up to 15% of their value, necessary for contractors, water-well drilling and other water related construction works as well as for leasing-service purposes shall be exempt from payment of customs duty.
15. Equipment to be Imported Duty Free for Investments in Hotel and Tourism Services
1) Durables of big importance necessary
for kitchen work as well as for laundry services in star-rated
hotels and lodges inside parks and historical sites shall be exempt
from payment of custom duty.
2/ The type and quantity of goods
to be imported as under Sub-Article (1) of this Article shall
be determined by directives issued by the Board.
16. Equipment to be Imported
Duty Free for Investment in Educational Services
Equipment necessary for educational
services including laboratory equipment, as specified in directives
issued by the Ministry of Education in respect of educational
institutions at various levels, shall be exempt from payment of
customs duty.
17. Equipment to be Imported
Duty Free for Investments Health Services
Equipment necessary for health services
including laboratory equipment, as specified in the directives
issued by the Ministry of Health in respect of health institutions
at various levels, shall be exempt from the payment of customs
duty.
18. Equipment to be Imported
Duty Free for Investments in Transport and Storage Services
Vessels and small ships for transportation
of people and goods on inland waters, aircrafts with a seating
capacity of up to 20 passengers or with a cargo capacity of 2,700
kg., other equipment and accessories thereof for aviation services,
air cooling equipment to be installed in warehouses, cranes and
in-house vehicles for transporting goods together with spare parts
of up to 15% of their value shall be exempt from payment of customs
duty.
19. Equipment to be Imported
Duty Free for Investments in Engineering and Technical Consultancy
Services
Equipment for surveying, designing,
photogrametry and cartography, measurement and accuracy devices
and the like, with the exception of such office equipment as computers
and photocopies, equipment necessary for engineering and technical
constancy services and accessories thereof shall be exempt from
payment of custom duty.
20. Vehicles to be Imported
Duty Free for Investment Activities in Waste Disposal Services
Vehicles for lifting and transporting
liquid or solid waste, and accessories thereof, together with
spare parts of up to 15% of their value shall be exempt from payment
of customs duty.
21. Machinery and Equipment to be Imported Duty Free for Investments in Generation of Electrical Energy and in Petroleum Refinery
Machinery and equipment, and accessories
thereof, necessary for generating, transmitting and distributing
electrical energy as well as for refining of petroleum, together
with spare parts of up to 15% of their value, shall be exempt
from payment of customs duty.
22. Support Machinery and Equipment
Support machinery and equipment such
as forklifts, electric generators, compressors, and machinery
and equipment for installation of electric and water supply lines,
conveyors, laboratory equipment, boilers and maintenance equipment,
radio communication equipment, special purposes vehicles with
refrigerators or sprayers and vehicles designed for transporting
live animals shall, where ascertained necessary by the authority
for the investment project, be exempt from payment of customs
duty.
23. Vehicles
The type and quantity of vehicles
to be exempted from payment of customs duty, as deemed necessary
for the commencement and operation of investment activities, shall
be determined by directives to be issued by the Board in consideration
of their nature, size all location.
24. Inapplicable Regulations and Directives
Any regulation or directives inconsistent
with these Regulations shall not be applicable with respect to
matters covered herein.
25. Effective Date
These Regulations shall come into force as of the 18th day of June, 1996.
Done at Addis Ababa, this 4th
day of July, 1996.
Meles Zenawi
Prime Minister of the Federal Democratic Republic of Ethiopia
Schedule One
I. Pioneer Investment Activities
A. Irrigated Agriculture
1. Production of cereals (01110-1)*
2. Production of oil crops (01110-2)
3. Production of pulses (01110-3)
4. Production of fiber crops (01110-4)
5. Production of tobacco (01110-5)
6. Production of plants for pesticidal, herbicidal, fungicidal and pharmaceutical use (01110-7)
7. Production of sugar crops (01110-8)
8. Production of forage crops (01110-9)
9. Production of tubers and root crops (01110-10)
10. Production of horticultural crops, vegetables and fruits (01121,01130)
11. Production of flower and flower buds (01121)
12. Production of beverage crops such as coffee, tea, cocoa, etc.(01130)
13. Production of spice crops (01130)
14. Growing of crops combined with
farming of animals (mixed farming) (01300)
B. Irrigated and/or Rainfed Agriculture
C. Agro - Industry
D. Manufacturing
E. Generation, Collection and Distribution of Electrical Energy
Production, collection and distribution
of electricity (40100)
Schedule Two
Promoted Investment Activities
A. Rainfed Agriculture
1. Production of cereals such as wheat, maize, teff, sorghum, rice etc. (01110-1)
2. Production of oil crops such as sesame, nigerseed, groundnuts, rapeseed, etc. (01110-2)
3. Production of pulses such as beans, peas, chickpeas, soyabeans, haricot beans, etc. (01110-3)
4. Production of fiber crops such as cotton, sisal, kenaf, jute, etc.(01110-4)
5. Production of tobacco (01110-5)
6. Production of rubber, gum, balsam and other latex trees (01110-6)
7. Production of plants for pesticidal, herbicidal, fungicidal and pharmaceutical use (01110-7)
8. Production of sugar crops such as sugarcane, sugar beet, etc. (01110-8)
9. Production of forage crops (01110-9)
10. Production of tubers and root crops (01110-10)
11. Production of horticultural crops, i.e. vegetables and fruits (01121,01130)
12. Production of flowers and flower buds (01121)
13. Production of beverage crops such as coffee, tea, cacao, etc. (01130)
14. Production of spice crops such
as ginger, bay, thyme, basil, anise, coriander, cumin, cinnamon,
etc. (01130)
B. Livestock Farming and
Other Agricultural Activities
1. Breeding, raising and fattening of livestock (01210)
2. Dairy farming (01210)
3. Apiculture (01221-1)
4. Poultry and game birds (like ostrich) farming (01221-2)
5. Swine, rabbit, crocodile, civet cat, etc. farming (01221-3)
6. Fish farming, breeding and raising (05002)
7. Growing of crops combined with farming of animals (mixed farming) (01300)
8. Agricultural and animal husbandry
service activities; veterinary services (01402, 71210, 85200)
C. Manufacturing
1. Processing and preservation of meat and meat products (15111,15112)
2. Processing and preserving of fish and fish products (15121, 15122)
3. Processing and preserving of fruits and vegetables (15131, 15132, 15133)
4. Manufacture of vegetables and animal oils and fats (15140)
5. Manufacture of dairy products (15200)
6. Manufacture of grain mill products (15311, 15312)
7. Manufacture of starches and starch products (15321, 15322, 15323)
8. Manufacture of prepared animal feed (15330)
9. Manufacture of bakery products (15410)
10. Manufacture of sugar (15421, 15422)
11. Manufacture of cocoa, chocolate and sugar confectionery (15430)
12. Manufacture of macaroni, noodles, etc. (15440)
13. Manufacture of other food products (15491, 15492, 15493, 15494, 15495)
14. Distilling, rectifying, and blending of spirits; ethyl alcohol production from fermented materials (15510)
15. Manufacture of wines (15520)
16. Manufacture of malt liquors (15530)
17. Manufacture of soft drinks; production of mineral waters (15540)
18. Manufacture of made-up textile articles (17210)
19. Manufacture of carpets, rugs, cordage, ropes, twine and netting; manufacture of other textiles (17220, 17230; 17291, 17292)
20. Manufacture of knitted and crocheted fabrics and articles (17300)
21. Manufacture of wearing apparel, except fur apparel (18100)
22. Dressing and dying of fur; manufacture of articles of fur (18201, 18202, 28203)
23. Tanning and dressing of leather (19110)
24. Manufacture of leather products and articles (19120)
25. Manufacture of foot wear (19201, 19204, 19205)
26. Manufacture of veneer sheets, plywood, laminboard, particle board and other panels and boards (20211, 20212)
27. Manufacture of paper and paper board (21011, 21012, 21013)
28. Manufacture of corrugated paper and paper board and of containers of paper and paperboard (21021, 21022)
29. Manufacture of other articles of paper and paperboard (21091, 21092, 21093)
30. Printing (22210)
31. Manufacture of coke oven products (23100)
32. Manufacture of paints, varnishes and similar coatings, printing inks and mastiks (24221,24222,24223)
33. Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations (24241,24242)
34. Manufacture of other chemical products (24291, 24292, 25193)
35. Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres (25110)
36. Manufacture of other rubber products (25191,25192,25193) 37. Manufacture of plastics products (25201,25202,25203)
38. Manufacture of non-structural, non-refractory ceramic ware (26910)
39. Manufacture of refractory ceramic products (26921,26922)
40. Manufacture of structural, non-refractory clay and ceramic products (26930)
41. Manufacture of lime and plaster (26940)
42. Manufacture of articles of cement, concrete and plaster other than pre-tensioned, high pressure reinforced cement concrete pipes (26950)
43. Cutting, shaping and finishing of marble, granite and limestone (not at quarry) (26960)
44. Manufacture of other non-metallic mineral products (26992, 26993)
45. Manufacture of structural metal products (28110)
46. Manufacture of tanks, reservoirs and containers of metal (28121, 28122)
47. Treatment and coating of metals; general mechanical engineering (28921, 28922, 28923)
48. Manufacture of cutlery, hand tools and general hardware (28931, 28932)
49. Manufacture of other fabricated metal products (28991, 28992, 28993, 28994)
50. Manufacture of taps and valves (29121)
51. Manufacture of domestic appliances (29301, 29302, 29303)
52. Manufacture of insulated wires and cables (31300)
53. Manufacture of accumulators, primary cells and primary batteries (31400)
54. Manufacture of lighting equipment and electric lamps (31501, 31502, 31503)
55. Manufacture of other electrical equipment (31901, 31903, 31905)
56. Manufacture of watches and clocks (33301, 33302)
57. Manufacture of bicycles and bicycles parts (35921, 35922, 35923, 35924)
58. Manufacture of other transport equipment (35991, 35992)
59. Manufacture of furniture and fixtures (36101, 36102, 36103)
60. Manufacture of jewelry and related articles (36910)
61. Manufacture of musical instruments (36921, 36922)
62. Manufacture of sports goods, games and toys (36930, 36941, 36942, 36943)
63. Other manufacturing (36991, 36992,
36993, 36994, 36995, 36996)
D. Hotels and Tourism
1. Four and five star rated hotels (55101)
2. One to three star rated hotels
(55101)
E. Transport and Storage Service
1. Refrigerated warehouses for storage of plants, vegetables, fruits or flower and silo facilities (63020)
2. Air transport services and specialized
commercial general aviation services including aerial spraying
and photography services (62100, 62200)
F. Education
1. Kindergarten and nursery (80100)
2. Primary education (80100)
3. General secondary education (80210)
4. Technical and vocational secondary education (80220, 80901)
5. Higher education (80300)
G. Health
1. Hospitals (85110)
2. Health centers (85120)
3. Diagnostic centers (85190)
4. Clinics (85120)
Schedule Three
Investment Activities Illegible
for Duty-free Privilege only
A. Construction
1. Construction (including water well drilling and other water construction activities) (45201)
2. Specialized construction (45301,45302)
3. Rental services of construction
machinery and equipment (45500,71220)
B. Hotel and Tourism
Lodges in national parks and tourist
camps (55101)
C. Transport
Inland water transport, including
lake and river transport (61200)
D. Engineering and other Technical Consultancy Services
1. Engineering and related consultancy services in roads, buildings, water supply, irrigation and electric power generation and distribution as well as in mechanical, architectural engineering, chemical and other technical advisory services; (74210)
2. Technical testing evaluation and
analysis (74220)
E. Other Social services
Sewage and refuse disposal; sanitation
activity particularly operation of drainage/sewerage systems (90000)
F. Manufacturing industry
Manufacture of tobacco products (16000)
Schedule Four
Investment Activities Illegible for Duty-free Privileges with a capital of less than Birr 250,000
A. Agriculture
1. Irrigation projects of not less than 4 ha. in the following areas:
a. Production of cereals (01110-1)
b. Production of oil crops (01110-2)c. Production of pulses (01110-3)d. Production of fiber crops (01110-4)e. Production of tobacco (01110-5)f. Production of plants for pesticidal, fungicidal, and pharmaceutical use. (01110-7)g. Production of sugar crops (01110-8)h. Production of forage crops (01110-9)i. Production of tubers and roots (01110-10)j. Production of certified improved seeds (01110,01121,01130)k. Production of flowers and flower buds (01121)l. Production of horticultural crops (fruits & vegetables) (01121,01130)m. Production of spices & nuts (01130)n. Production of beverage crops such as coffee, tea, cocoa, etc. (01130)o. Production of nursery (02001)
2. Rainfed Projects of not less than 15 ha. in the following areas:
a. Production of flowers and flower buds (01121)
b. Production of beverage crops such as coffee, tea, cocoa, etc. (01130)c. Production of rubber, balsam and other latex trees (01110-6)
d. Production of plants for pesticidal, fungicidal, and pharmaceutical use (01110-7)e. Production of improved seeds for cereals, horticultural and beverage crops (01110, 01121, 01130)f. Production of fruits and vegetables (01121, 01130)
g. Production of spices and nuts (01130)
h. cultivation and Production of commercial forest (02002)
3. Livestock breeding and fattening
(01210, 01221)
a) Dairy breeding - A minimum of
10 milking cows or equivalent with 50% being half-bred and the
daily yield of each cow being not less than 10 liters of milk.
b) Livestock fattening - 15 fattened
livestock units or equivalent per cycle with a minimum annual
production of 45 livestock units or equivalent.
4. Production of Poultry and game birds such as ostrich (01221-2)
a) Layers only - A minimum of 400 layers
b) Broilers - A minimum of 400 broilers per cycle
c) Layers & broilers - A minimum of 400 birds
d) Ostriches - A minimum of 20 ostriches
per year
5. Honey and bee wax production (Apiary) (01221-1)
A minimum of 100 modern beehives
6. Crocodile and civet cat breeding (01221-3)
a) Crocodile - A minimum of 200 crocodiles per year in an artificial pond
b) Civet cat - A minimum of 20 civet
cats per year.
7. Fish breeding in artificial ponds (05002)
A minimum of 4000 kgs of fish per
year.
B. Industry1. Primary processing of fruits and vegetables (15131, 15132, 15133)2. Manufacture of vegetable, animal oil and fat (15140)
3. Manufacture of dairy products (15200)
4. Manufacture of grain mill products (15311, 15312)
5. Manufacture of prepared animal feed (15330)6. Manufacture of bakery products (15410)
7. Manufacture of sugar (15421, 15422)8. Manufacture of cocoa, chocolate and sugar confectioneries (15430)
9. Manufacture of macaroni, noodles, and similar farinaceous products (15440)
10. Manufacture of other food products (coffee roasting, grinding and packing; manufacture of tea extracts ; infant food staffs, etc.) (15491, 15492, 15493, 15494, 15495)
11. Manufacture of soft drink concentrates (15540)
12. Manufacture of yarn or thread for weaving or sewing (17110)
13. Manufacture of made-up textile articles, except apparel (17210)
14. Manufacture of carpets and rugs (17220)
15. Manufacture of cordage, rope, twines and netting (17230)
16. Manufacture of other textiles (laces, wicks, spindle tapes, etc.) (17291, 17292)
17. Manufacture of knitted & crocheted fabrics and articles (17300)
18. Manufacture of wearing apparel (18100)
19. Tanning of leather and manufacture of leather products and articles (19110, 19120)
20. Manufacture of foot wear (19201, 19204, 19205)
21. Manufacture of particle and fiber board (20211, 20212)
22. Manufacture of other articles of paper and paper board (plates, utensils, stationery, towels, toilet articles, filter) (21091, 21092, 21093)
23. Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparation (24241, 24242)
24. Manufacture of other chemical products (animal glue, writing and drawing ink, gelatin products, table salt) (24291, 24292, 24293)
25. Manufacture of non-structural and non-refractory ceramic ware (26910)
26. Manufacture of articles of concrete, cement and plaster (26950)
27. Manufacture of structural products such as metal door, windows shutters, frames, small water tanks, etc. (28110)
28. Manufacture of other fabricated metal products such as nails, bolts & nuts, rivets, staples, etc. (28991, 28992, 28993, 28994)29. Manufacture of cutlery, hand tools, farm tools, and general hardware (28931, 28932) 30. General mechanical engineering (sand blasting, welding, grinding, engraving and component modification) (28921, 28922, 28923)31. Manufacture of special purpose machines such as oil press, concrete block making machine, cement tile making machine, etc. and machinery accessories (28932,29192, 29221, 29291, 29292, 29293, 29294)32. Manufacture of domestic appliances (29301, 29302, 29303)33. Manufacture of furniture (36101, 36102, 36103)
34. Manufacture of jewelry and related articles (36910)
35. Manufacture of musical instruments, sports goods, toys and games (36921, 36922, 36930, 36943)
36. Recycling of metal and non-metal waste and scrap (37100, 37201, 37202, 37203)37. Handicraft products.
C. Construction
Small scale construction contractors
(45201)
D. Engineering and Other Technical Consultancy Services
1. Engineering and related consultancy services in roads, buildings, water supply, irrigation and generation and distribution of electric energy, as well as in mechanical, chemical architectural, engineering works and other related technical advisory services (74210)
2. Technical testing, evaluation and analysis (74220).
始めへ