• Cultivation of tea
• Cultivation of fruits
• Cultivation of vegetables, tubers or roots
• Cultivation of rice or maize
• Cultivation of herbs or spices
• Cultivation of essential oil crops
• Production of planting materials
• Cultivation of crops for animal feed
• Floriculture
• Sericulture
• Apiculture
• Livestock farming (excluding rearing of chickens, ducks or pigs)
• Production of breeder stock
• Spawning, breeding and culturing of aquatic products
• Off-shore fishing
• Cultivation of medicinal plants
• Cultivation of coffee
• Cultivation of cocoa
• Cultivation of coconut
• Cultivation of sago palm
• Cultivation and processing of medicinal plants
• Cultivation and processing of aquatic products Apiculture and processing of its produce.
• Cereal products
• Starch products
• Essential oils
• Livestock or livestock products
• Aquatic products
• Agricultural waste or agricultural by-products
• Aquaculture feed
• Plant extracts for pharmaceutical, perfumery, cosmetic or food industries
• High fructose syrup
• Illipe product

2. Forestry Products

• Cultivation of timber, bamboo or cane
• Cane products
• Bamboo products

• Earthmover, agricultural, industrial, commercial vehicle, motorcycle, aircraft or solid tyres.
• Retreading of aircraft tyres
• Moulded rubber products
• Latex dipped products (excluding examination, household or industrial gloves, catheters, swimming caps, balloons, finger cots or toys)
• Extruded rubber products (excluding latex threads)
• General rubber products
• Foam rubber products (excluding carpet underlay)
• Rubberised fabrics
• Inflatable rubber products
• Conveyor belts, transmission belts, V-type belts or rubber beltings
• Rubber-based (elastomeric) specialty coating
• Epoxidized natural rubber
• Thermoplastic natural rubber
• Deproteinised natural rubber
• Reclaimed rubber
• Catheters, carpet underlay, swimming caps, balloons, finger cots or toys

• Oleochemicals or oleochemical derivatives
• Margarine, vanaspati, shortening or other manufactured fat products
• Cocoa butter replacers, palm oil mid-fraction or special olein
• Crude palm kernel oil or palm kernel meal Refining of palm oil or palm kernel oil

• Chemical derivatives from organic or inorganic sources
• Basic manufacture of pesticides
• Fine chemicals
• Recycling of chemicals
• Epoxy encapsulation moulding compounds
• Titanium dioxide pigment
• Barium sulphate pigment
• Iron dioxide pigment
• Ferromanganese, silicon manganese or ferrosilicon
• Metallic pigment
• Petrochemical products
• Soap, cleaning preparations, cosmetics or toilet preparations
• Specialised paints or coatings
• Wax products

• Basic manufacture of pharmaceuticals
• Clinic diagnostic reagents
• Gelatine or gelatine products
• Intravenous, dialysis or irrigating solutions
• Animal Vaccine

• Reconstituted wood-based panel boards or products
• Wooden solid or other specialised function
• Doors or wooden solid windows
• Multiply parquet
• Wooden furniture or parts
• Insulation for cryogenic vessels
• All wooden products except sawn timber, veneer and plain plywood

• Pulp
• Newsprint
• Security paper
• Sack kraft
• Resin impregnated paper and products thereof
• Printing and writing paper
• Corrugated medium paper, test liner or Kraft liner
• Kraft paper
• Paperboard
• Moulded paper
• Wall paper base
• All types of paper products from pulp

• Natural or man-made fibres
• Continuous filament yarn of natural or man-made fibres
  * Continuous filament yarn of natural or man- made fibres and products thereof
• Yarns of discontinuous, natural or man-made fibres
• Woven fabrics of yarns of discontinuous fibres
• Woven fabrics of continuous filament yarn
• Knitted fabrics
• Cord fabrics
• Commission bleaching, dyeing, printing and finishing of yarns or fabrics
• Knitwear
• Skiwear or winter outerwear
• Non-woven products
• Elastic webbings
• Textile hose piping

• High alumina or basic refractories
• Kiln furniture
• Laboratory, chemical or industrial wares
• Artware, ornaments or articles for adornment of ceramic or glass
• Decorative glasses or glassware
• High tension electrical glass insulators
• Glass envelopes (including bulbs and tubes) for electrical lamps, electronic valves or the like
• Glass fittings for lighting purposes
• Glass fibre in all forms produced from basic raw materials
• Finished woven fabrics of glass fibre
• Optical glass blanks
• Polished slabs of locally sourced marble or granite
• High purity alumino-silicate ceramic fibres
• Ceramic components or parts for electrical, electronic or industrial uses
• Fritz, zirconium silicate powder, glaze or glaze \ stainsSilicon dioxide fillers
• Rockwool in all forms produced from basic raw materials
• Synthetic industrial diamonds
• High grade processed ball clay
• Bricks, tiles, slab, paving blocks, squares or other articles of pressed or moulded glass used in building
• Glass pellets
• Tableware
• Thin film metal oxide coated glass
• Clinker projects
• Integrated cement projects
• Expansion of integrated cement projects
• High grade processed kaolin
• Ceramic wall or floor tiles
• Vitrified clay pipes
• Calcium carbonate powder
• Coated or uncoated talc or barium sulphate powders
• High grade silica sand or powder
• Panels, boards, tiles, blocks or similar articles of vegetable fibre, wood fibre, straw, wood shavings or wood wastes, agglomerated with cement, plaster or other mineral binding substance
• Clay roofing tiles

• Blooms or slabs of steel
• Shapes or sections of more than 200 mm of steel
• Plates, sheets, coils, hoops or strips of steel
• Seamless steel pipes
• Seamless high-pressure gas cylinders
• Steel tyre cord and high-pressure reinforced hose wireStainless steel pipes
• Pig iron, sponge iron or hot briquetted iron
• Ingots or billets of all grades of steel
• Bars or wire rods (except those of mild steel), angles, shapes or sections of all grades of steel either hot-rolled, cold-rolled or cold-finished
• Welded pipe or pipe fittings
• Wires or wire products of iron or steel
• Steel fabricated products

• Dressing and smelting of non-ferrous metals other than tin metals
• Ingots, billets or slabs of non-ferrous metals
• Bars, rods, shapes or sections of non-ferrous metals except EC copper rods
• Plates, sheets, coils, hoops or strips of non- ferrous metals
• Pipes or tubes of non-ferrous metals
• Offset printing plates
• Copper clad laminates and products from in-house copper clad laminates
• Cream or paste of non-ferrous metals
• Powder of non-ferrous metals
• Wire or wire products of non-ferrous metals
• Fabricated products of non-ferrous metals

• Industrial machinery or equipment
• Agricultural machinery or equipment
• Mining or mineral processing machinery or equipment
• Power generating machinery or equipment
• Construction machinery or equipment
• Material handling equipment
• Waste water treatment equipment
• Machine tools, hand tools or power tools
• Machinery components
• Printing rolls or embossing rolls
• Dicing blades, accessories for silicon wafers or ceramic substrates
• Sewing machines
• Soldering equipment or iron soldering tips
• Elevators or escalators

• Bicycles or tricycles
• Bicycles or tricycle parts

• Drive set (chain wheel and crank)
• Brake set
• Speed change set
• Hub

• Pleasure crafts, hydrofoils or hovercrafts
• Motor vehicles
• Engines
• Engine parts:

• Cylinder block, cylinder head, rocker cover, flywheel or pulley
• Crank shaft, connecting rod, camshaft, rocker, rocker shaft, engine valve, sprocket, piston pin or piston ring
• Intake manifold or exhaust manifold
• Oil pan, oil pump, oil pump gear shaft, fuel pump, water pump or oil seal
• Timing belt, timing chain, carburettor, ignition coil or distributor
• Fuel injection mechanism (injector, pump, tubing, valves, regulator, sensors, electronic control modules)
• High tension cables
• Engine bracket
• Magneto
• Capacitor discharge unit

• Transmissions
• Transmission parts:

• Transmission shift lever and fork or transmission control linkages
• Speedometer pinion
• Clutch
• Torque converter
• Drive shaft

• Axle, wheel, wheel hub or knuckle
• Disc brake, drum brake, brake cylinder, brake master cylinder, brake booster, anti-Iock braking mechanism, clutch master cylinder clutch operating cylinders.
• Steering wheel, steering column, steering gear box, power steering pump, steering linkages; tie rod or constant velocity joints
• Stabilizer bar, suspension arm or suspension arm shaft and member
• Body panels, chassis frame, fuel tank, window regulator, locks and keys, locking mechanism or seat adjusters
• Head lights, indicating/signalling lights, meters, gauges, electronic control modules, switches or horns
• Weather strips, control cables, speedometer cables, metallic tubing, hoses or hinges
• Catalytic converter
• Vehicle safety air bag
• Aerospace industry

• Manufacture and assembly of aircraft
• Manufacture of aircraft equipment, components, accessories or parts thereof
• Ground support equipment for the aerospace industry

• Manufacture of train and related equipment:

• Construction of locomotive, railcar
• Coach, wagon, bogie
• Electric multiple unit and power generating car
• Railway signalling and communication system

• Gear
• Electrical or electronics systems instrumentation
• Cooling equipment, air-inlet equipment or exhaust equipment
• Shipbuilding
• Supporting Products

• Metal castings
• Metal forgings
• Plating
• Machining
• Moulds, tools or dies
• Overhaul, repair, reconditioning, modification or servicing and testing of turbine engines; components or sub-assemblies
• Maintenance, repair, overhaul or service of aircraft, aircraft components or accessories or testing and repairing of avionics.
• Storage, treatment and disposal of toxic and hazardous waste
• Powder metallurgical parts (sintering of metal parts)
• Industrial seals or seal materials
• Advanced composite materials
• Reconditioning of heavy machinery and equipment
• Heat treatment
• Mould texturing
• Specialised medical packaging
• Metal stamping
• Galvanising, shearing or slitting of metal sheets or other related engineering services

• Colour television receivers
• Colour television receiver parts:

• Cathode ray tubes
• Electron guns
• Polished glass panels or glass funnels for colour picture tubes

• Video recorders/players
• Video recorder/player parts:

• Video head tips
• Video drum assembly
• Video cassette mechanisms

• Digital audio recorders/players
• Digital audio recorders/player parts:

• Digital tape mechanisms
• Digital disk mechanisms
• Optical pick-up units

• Computers (excluding detached peripherals not manufactured in-house)
• Computer parts or computer peripherals:

• Monitors
• Computer printers (including printer mechanism)
• Printer heads
• Computer scanners
• Drive units
• Head gimbals assemblies/head carriage assemblies
• Computer magnetic heads
• Head stack assemblies
• Data storage media
• Voice coil motors
• Actuators
• Photo-detector joysticks

• Magnetic heads
• Computer Aided Design (CAD}, Computer Aided Manufacturing (CAM) or Computer Aided Engineering (CAE) equipment
• Robots or robotics
• Software development and production
• Compact disks
• Disk substrates or disk blanks
• Industrial controllers
• Optical fibres or optical fibre products
• Batteries excluding manganese dioxide, dry cells and lead acid batteries
• Discharge tubes
• Uninterruptible power supplies
• Quartz crystals
• Solar cells or panels
• Motors
• Printed circuit boards (excluding rigid single sided circuit boards)
• Connectors with or without wires or cables
• Displays -electro luminescent, plasma or liquid crystal
• Gold or aluminium bonding wires
• Lead-frames
• Magnets or ferrite cores
• Semiconductor wafer fabrication including assembly and testing
• Magnetic webs, pancakes or cassettes
• Cables or wires for electronic devices
• SMT chip holders on lead-frames
• Surface mount components
• Hermetic seals
• Electrical/electronic components moulded with magnets
• Telecommunication equipment excluding telephones
• Teller machines
• Office equipment
• Alarm equipment/systems or devices
• Demagnetisers
• Heat guns
• Ultrasonic cleaners
• Computing scales
• Cash registers
• Voice recognition or synthesis equipment
• Data terminal displays
• Heat shrinkable cable joints and terminations
• Thermistors
• Video laser discs
• Membrane switches
• Reclaimed silicon wafers
• Re-manufacturing of computer drives
• Magnetron
• Multimedia integrated remote controller
• Transformers or coils
• Automatic gate mechanisms
• Consumer electronic products; parts, sub- assemblies or accessories thereof
• Industrial electronic products; parts, sub- assemblies and accessories thereof
• Electrical household appliances and parts thereof
• Electrical industrial equipment or parts thereof

• Medical, surgical, dental or veterinary devices/equipment
• Gauges or measuring apparatus
• Surveying, hydrographic, navigational, meteorological, hydrological or geophysical instruments
• Testing equipment
• Clocks or watches
• Stainless steel cannulae or tubes for needles

• Cameras
• Lenses
• Binoculars
• Cinematographic or video equipment

• Inflatable plastic products
• Specialised plastic films/sheets
• PVC coated cotton industrial gloves
• Cable compound (excluding PVC cable compound)
• Expanded polystyrene foam
• Plastic products for engineering use

• Establishment of medium and low-cost hotels
• Expansion/modernisation of existing hotels
• Establishment of tourist projects
• Expansion /modernisation of tourist projects
• Establishment of recreational camps
• Establishment of convention centres

• Film or video production
• Post production for film or video

• Light rail transit system
• Expansion of light rail transit system
• Construction and Property Development

• Insurance
• Banking
• Legal
• Courier
• Consultancy
• Accounting/Auditing
• Logistic
• Architects & Planners

• Musical instruments
• Furniture hardware
• Souvenirs, handicrafts or giftware
• Toys
• Sports goods or equipment
• Spectacles or spectacle frames
• Accessories for the textile industry
• Fire fighting equipment
• Cutlery
• Lock sets or lock cylinder mechanisms
• Jewellery of precious metal
• Costume jewellery
• Hand labellers
• Designing and printing of decorative surfaces for commercial appliances
• Integrated exhibits
• Microbials and probiotics
• Art and design apparatus -all types
• Enamelled household ware
• Cooker or barbeque sets